Individual Resident Tax

The resident tax is a contribution based on residents' income from the previous year to help cover the costs of improving the town. There are two types of resident tax: individual resident tax, which is levied on individuals, and corporate resident tax, which is levied on corporations. 
Individual resident tax generally refers to the combined municipal resident tax and prefectural resident tax, which together are called the resident tax (jyūminzei). The town is responsible for collecting this tax.

• A person residing in Niseko Town as of January 1st.
• A person not residing in Niseko Town as of January 1st, but owns an office, business, or property in the town.

• 4,000 yen (municipal resident tax 3,000 yen, prefectural resident tax 1,000 yen).

Note: The special reconstruction income tax, levied to fund Great East Japan Earthquake recovery, concluded in FY 2023 after 10 years.

・ 1,000 yen
Note: From FY 2024, a new national forest environment tax will be collected with the per capita resident tax to secure stable funding for forest maintenance.

• Taxable income amount (income in the previous year minus income deductions) × 10% (municipal resident tax 6%, prefectural resident tax 4%) − tax credits

Note: Retirement income, forestry income, and capital gains from land, etc., are generally taxed separately from other income.

• Persons receiving livelihood assistance under the Public Assistance Act.
• Persons with disabilities, minors, or widows/widowers whose total income in the previous year was 1,350,000 yen or less.

• Persons whose total income in the previous year was 280,000 yen × (number of spouses and dependents eligible for deduction + 1) + 268,000 yen or less.

Note: For persons without a spouse or dependents eligible for deduction, the threshold is 380,000 yen or less.

• Persons whose total income in the previous year was 350,000 yen × (number of spouses and dependents eligible for deduction + 1) + 420,000 yen or less.

Note: For persons without a spouse or dependents eligible for deduction, the threshold is 450,000 yen or less.

For persons employed at a designated workplace, the employer deducts the tax evenly from each monthly salary and remits it on behalf of the employee. For persons receiving public pensions, payment is generally made through deductions from the pension.

• Persons not subject to special collection are required to pay on the four designated due dates in June, August, October, and December.
• From FY 2013, payment slips for ordinary collection can be used at convenience stores nationwide.

Note: Payment slips with an amount exceeding 300,000 yen, slips without a printed barcode, or slips with a damaged barcode cannot be processed at convenience stores. In such cases, please make payment at a financial institution or the Town Hall counter.
Note: Payments at convenience stores can be made until the end of May of the year following the tax year. After this date, please make payment at a financial institution or the Town Hall counter.