Taxes in Japan include national taxes collected by the national government, and local taxes collected by prefectural and municipal governments. National taxes include income tax, corporate tax, inheritance tax, and consumption tax.
Local taxes include prefectural taxes (Prefectural Residents Tax, Automobile Tax, and Local Consumption Tax) and municipal taxes (Municipal Residents Tax, Property Tax, and Compact Motor Vehicle Tax).
For inquiries about national taxes and Prefectural Residents Tax, contact the tax office or the prefectural taxation office.
Residents Tax (Individual Municipal Residents Tax and Prefectural Residents Tax)
Individual Municipal Residents Tax and Prefectural Residents Tax are two local government taxes that everyone with an address in Hiroshima City pays. The two are paid together. Collectively, they are called Residents Tax (Jumin Zei) and are made up of a flat rate (Kinto Wari) and a rate based on your income from the previous year (Shotoku Wari).
If your country is part of the Income Tax Convention and you are a student or vocational trainee, you might be exempted from income tax and/or residents tax. You must fulfill certain criteria to be exempted, and you must apply separately for exemption from both income tax and residents tax. Please be aware that you cannot be exempted from residents tax if you only apply for income tax exemption.
For further information, please inquire with the Municipal Residents Tax Section of a municipal tax office.