Personal Town Tax
The township tax of an individual is generally called the residence tax which includes the municipal tax together with prefectural tax, and it is collected by the town.
- A person who lives in the town as of January 1
- Those who do not live in the town as of January 1 but who have offices, business establishments or residences in the town.
Amount to be paid
- 5,000 yen (township tax 3,500 yen, income tax 1,500 yen)
- Taxable income amount (income amount in previous year - income deductible amount) × 10% (township tax 6% · municipal tax 4%) - tax deduction
Tax Exempt Persons
Equal share · income exemption is not taxable
- Person undergoing daily living assistance by the Life Protection Law
Equal exemption is not taxable
Income tax not tax exempt
- People other than special collection will be paid on the payment date four times a year in June, August, October and December.
- Payment slips for ordinary tax collection can be paid at convenience stores nationwide from the 2013 tax amount.
Note: Payment at a convenience store can be handled until the end of the following May the tax year. After that date you will not be able to pay at a convenience store and must pay at the window or through another financial institution.
Inquiries regarding information on this page
- Niseko Town Hall