(1) Resident Tax
INQUIRIES: Local Tax Division Tel 076-443-2032
The resident tax is made up of the prefectural tax and the municipal tax. The following people who had income in the previous year, are liable to resident taxation.
1) People who have been living in Japan for more than one year and who are living in Toyama on January 1st.
2) People who have been living in Japan less than one year, who will stay in Japan continuously for more than one year, and who are living in Toyama on January 1st.
The last year’s Taxable income multiplied by the progressive tax rate equals resident tax. You will get a notice of the amount of your tax. There are two ways to pay:
-Individuals pay the taxes in four payments a year according to the amounts and dates on the notice of tax payment.
-Employees pay by monthly deductions from their salaries according to the notice.
(2) Income Tax
INQUIRIES: Toyama Tax Office(Toyama Marunouchi Godochosha (combined office), 5-13 Marunouchi, Toyama City ) Tel 076-432-4191(representative)
The following people are liable to income taxation.
1) Those who have addresses in Japan must pay taxes on income in both Japan and abroad.
2) Those who have no addresses in Japan must pay taxes on income only in Japan.
There are two taxation systems.
*Tax Payment By Self-assessment: The taxpayer voluntarily computes and declares his income on a calendar year basis at the tax office during the designated period from February 16 to March 15 of the next year.
*Income Tax Withheld At Source: A certain amount of income tax from those with earned income or other fixed income (interest and dividend income, earned income and so on) is withheld by employers.
(3) Fixed Property Tax
Property Tax Division Tel 076-443-2034
Those who are listed as owners of land, houses and/or redemption assets such as business machinery, instruments and furnishings in Toyama City as of January 1st every year, must pay the fixed property tax, which is a multiple of each taxation standard for land, house and redemption assets. The tax must be paid four times a year.
(4) City Planning Tax
Property Tax Division Tel 076-443-2034
Those who are listed as owners of land or houses in the area (excluding old Fuchu town area through 2010) designated for urbanization of Toyama City as of January 1st every year must pay this tax with the Fixed Property Tax.
(5) Light Automobile Tax
Tax Collection Division Tel 076-443-2031
The owner of a light automobile such as a motorcycle smaller than 50 cc, small automobile, small special automobile or two-wheeled small automobile as of April 1st every year must pay this tax at the City Hall according to the notice of tax payment by the end of May.
(6) Automobile Tax
Toyama Prefectural Tax Office
39-6 Shinjo-machibaba, Toyama City Tel 076-424-9211
The owner of a vehicle with more than three wheels and larger than 660cc as of April 1st every year must pay this tax to the Toyama Prefectural Office according to the notice of tax payment by the end of May of the same year.
