Taxes

Japanese taxes

Japanese taxes are comprised of "National taxes" that are paid to the nation, and "Local taxes" that are paid to one's prefecture and city, etc.
Foreigners living in Japan are also obliged to pay those taxes.

Main national taxes: Income tax, consumption tax, corporate tax
Main local taxes: Resident tax, property tax, light vehicle tax (category-based)

Resident tax

Resident tax is paid to the prefecture or city that you live in.
This tax is used for services provided by your prefecture or city.

People subject to resident tax

• (1) Individuals who lived in Okinawa City as of January 1, and had income in the previous year
• (2) Individuals who own an office or house, etc. in Okinawa City as of January 1, even if not living in Okinawa City

People who must submit resident tax return forms

Everyone who lived in Okinawa City as of January 1 must submit their resident tax return form to the City Hall.
However, if the following (1), (2), or (3) apply, no submission is required.

• (1) Those who filed an income tax return
• (2) Those whose only income in the previous year was from a salary, and their year-end tax adjustment was performed at work
• (3) Those whose only income in the previous year was from a public pension, and the details described on the withholding tax certificate remain unchanged

If a resident tax return is not filed, the certificates necessary for procedures to change a visa, public housing, child allowance, and nursery, etc. cannot be issued. Those who need to file a resident tax return should complete the procedures within the designated period.
Period: February 16 to March 15
Place: Shiminzei ka (Municipal Tax Division)

Contact for inquiries: Shiminzei ka (Municipal Tax Division)
TEL: 098-939-1212

Property tax

People subject to property tax

Property tax is levied on owners of the following assets in Okinawa City as of January 1 every year.

• (1) Land
• (2) Houses, condominiums/apartments, buildings including stores
• (3) Business assets other than land and house (e.g. machinery, large vehicles)

Contact for inquiries: Shisanzei ka (Property Tax Division)
TEL: Land 098-939-1212 (Extension No. 2254-2255)
House & business assets 098-939-1212 (Extension No. 2256-2257)
*Only available in Japanese

Light vehicle tax (category-based)

Owners of light vehicles (engine capacity of 660 cc or less), motorbikes, or small special-purpose vehicles as of April 1, must pay an annual light vehicle tax (category-based).
Even if a vehicle is disposed of on April 2 or later, the light vehicle tax (category-based) for the fiscal year must be paid.

• Payment method
Use the "payment slip" sent to your residence in May every year to make payment at a bank, post office, or convenience store.
*There are reductions or exemptions for those with disabilities. Please contact Shiminzei ka (Municipal Tax Division) for details.

Contact for inquiries: Shiminzei ka (Municipal Tax Division)
TEL: 098-939-1212

Due-date calendar

Month: Tax type
April: Property tax for 1st term
May: Light vehicle tax (category-based)
June: Resident tax for first term
July: Property tax for second term
August: Resident tax for second term
September: None
October: Resident tax for third term
November: None
December: Property tax for third term
January: Resident tax for fourth term
February: Property tax for fourth term
March: None

• Other deadlines
Municipal tobacco tax: Monthly
Resident tax (Special collection): Monthly
Corporate inhabitant tax: As needed

*If a deadline falls on a weekend, it is automatically postponed to the following Monday.

Contact for inquiries: Nozei ka (Tax Collection Division) *Only available in Japanese
TEL: 098-939-1212

Tax-related certificates

Re Income & Assets

Income certificates, taxation certificates, income tax certificates, etc.
Asset verification, assessment certification, certificate of no assets, etc.
Fee: ¥200 per copy
Contact for inquiries: Shisanzei ka (Property Tax Division)
TEL: 098-939-1212

Tax Payment Certificates

Resident tax, property tax, etc.
Fee: ¥200 per copy
Contact for inquiries: Nozei ka (Tax Collection Division)
TEL: 098-939-1212

Tax Payment Certificates for Automobile Inspections

Light vehicle tax (category-based)
Fee: Free
Contact for inquiries: Nozei ka (Tax Collection Division)
TEL: 098-939-1212