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Resident tax

What to Do When a Resident Tax (Juminzei) Notice Arrives

Last updated：2026-07-03

Quick answer

This is a 住民税納税通知書 (juminzei nozei tsuchisho, resident tax payment notice) — or a special collection notice — sent by your local city/ward/town/village office (市区町村役所, shikuchoson yakusho). It tells you the amount of resident tax you owe for the year, how to pay it, and the deadline for each installment. Resident tax is usually calculated based on your income in the previous year. For anything you are not sure about, follow the explanation from your local government office.

What this document is

Resident tax (住民税, juminzei) is a local tax levied by the municipality where you were registered as a resident on January 1 of that year, made up of two parts: municipal tax (市町村民税, shichosonmin-zei) and prefectural tax (都道府県民税, todofukenmin-zei). If you moved after January 1, the notice is issued by — and payable to — your previous municipality for that year, so a notice from a city you no longer live in can still be legitimate. It is usually collected in one of two ways:

  • Ordinary collection (普通徴収, futsu choshu): the office sends you payment slips and you pay in installments yourself.
  • Special collection (特別徴収, tokubetsu choshu): your employer deducts it from your monthly salary.

Note that a tax payment notice is only a request for payment — it cannot be used as proof of income or that the tax has been paid. Request the relevant certificate separately for procedures such as visa renewals or day-care applications — from the municipality that issued this notice (the one where you were registered on January 1 of that tax year; if you have since moved, from that previous municipality): the certificate names and contents vary by municipality (some issue a single combined income-and-tax certificate), so tell the counter which procedure it is for. Broadly, the 「課税証明書」 (kazei shomeisho), or the 「非課税証明書」 (hikazei shomeisho) if no tax was assessed, covers your assessed resident tax; the 「所得証明書」 (shotoku shomeisho) covers income; and the 「納税証明書」 (nozei shomeisho) shows the tax has actually been paid.

Common fields on the document

  • 住民税額 / 税額 (juminzeigaku / zeigaku): the amount of resident tax due.
  • 納期限 (nokigen): payment deadline (the due date for each installment).
  • 普通徴収 / 特別徴収 (futsu choshu / tokubetsu choshu): pay it yourself / withheld from salary.
  • 市町村民税 / 都道府県民税 (shichosonmin-zei / todofukenmin-zei): the two components of resident tax.
  • 納付書 (nofusho): payment slip.

What you need to do

  1. Find the 税額 (zeigaku, tax amount) and 納期限 (nokigen, payment deadline) on the notice.
  2. Ordinary collection: pay by the method specified in the notice (convenience store, bank, direct debit (口座振替, koza furikae), etc.).
  3. Special collection: confirm the monthly deduction on your pay slip; you usually do not need to pay anything yourself.
  4. If you have questions about the amount or reductions, ask the tax counter at your local government office.

Where the deadline / amount may appear

  • Deadline: usually printed next to the label 「納期限」 (ordinary collection is often split into several installments).
  • Amount: usually printed next to labels such as 「税額」, 「納付額」 (nofugaku), or 「合計」 (gokei, total).

Which official body to check with when unsure

Contact the resident tax / tax counter at your city/ward/town/village office — the counter is often named 「市民税課」 (shiminzei-ka) or 「税務課」 (zeimu-ka) — or call the inquiry number printed on the notice. The office's explanation takes precedence over any third-party interpretation.

Common Japanese terms

  • 住民税 (juminzei): resident tax (a local tax)
  • 納税通知書 (nozei tsuchisho): tax payment notice
  • 納期限 (nokigen): payment deadline
  • 普通徴収 (futsu choshu): paying in installments yourself
  • 特別徴収 (tokubetsu choshu): withholding from salary
  • 納付書 (nofusho): payment slip

FAQ

Do I have to pay a resident tax notice?

Resident tax (juminzei) is a local tax levied by law by the municipality where you were registered as a resident on January 1 of that year, usually calculated from your previous year's income. If you moved after January 1, a notice from your previous municipality is still legitimate and payable to that office. For whether it applies to you, the amount, and any reductions, follow the notice and explanation from the issuing city, ward, town, or village office.

Why does the notice list amounts for several periods?

Under ordinary collection (futsu choshu, paying yourself), the tax is usually split into several installments, each with its own payment deadline (nokigen). If it is withheld from your salary (special collection, tokubetsu choshu), it is deducted monthly — check your pay slip for details.

Is this notice the tax certificate I need for a visa or day-care application?

No. A tax payment notice only tells you the tax you owe; it cannot stand in for a certificate. For procedures such as visa renewals or day-care (hoikuen) applications, request the relevant certificate separately from the municipality that issued this notice — the city, ward, town, or village where you were registered on January 1 of that tax year (if you have since moved, request it from that previous municipality, often by mail). Which certificate you need depends on the procedure, and the exact names and contents vary by municipality — some issue a single combined income-and-tax certificate. Broadly, the 「課税証明書」 (kazei shomeisho), or the 「非課税証明書」 (hikazei shomeisho) if no tax was assessed, covers your assessed resident tax; the 「所得証明書」 (shotoku shomeisho) covers income; and the 「納税証明書」 (nozei shomeisho) proves the tax has actually been paid, which immigration often asks for at visa renewal. Tell the counter which procedure it is for, and check the fields the requesting office needs.

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Sources

This article only helps you understand the structure and common Japanese terms of such documents; it does not replace the official guidance of the city hall, the pension office, the tax authorities, or any other institution. Please follow official instructions for actual procedures.