3. Important Paperwork | Life in Hiroshima 2024

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Article ID 1009843 

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3-1 Residency in Japan

The Residency Management System

Foreign nationals who will be in Japan mid to long term (more than three months)

1) Residence Cards

Residence Cards are issued when an individual is given permission (e.g. entry permission) related to their residency status. They contain information such as your name, date of birth, place of residence, nationality/region, residency status, and period of stay, as well as your photograph.

If your Residence Card is lost, stolen, or damaged beyond use, you must send an application to the Hiroshima Regional Immigration Bureau to have it reissued.

Note: If you lose your passport, first go to the police and get a Certificate of Lost Property (遺失届出証明書(遺失届)) // Ishitsutodokede Shōmeisho). Take this certificate to your country’s embassy or consulate and ask for a new passport.

2) Necessary residency status paperwork

(To be filed at the Hiroshima Regional Immigration Bureau)

  1. When your name, date of birth, gender, nationality/region (etc.) changes, you must report the change within 14 days by submitting your passport, photograph, Residence Card, and documents that prove the change.
  2. If you want to change your visa status, Designated Activities, or extend your period of stay, you must apply to do so. Take your passport, photograph, Residence Card, and necessary documents.
Hiroshima Regional Immigration Bureau

Address: 2-31 Kami-hatchobori, Naka-ku, Hiroshima

Phone: 082-221-4412

Special Permanent Residency

The Special Permanent Residency system is different from the Residency Management System

1) Special Permanent Resident Certificates

Special Permanent Resident Certificates are issued to Special Permanent Residents.

They contain information such as your name, date of birth, place of residence, nationality/region, and the certificate’s expiration date, as well as your photograph.

Those under the age of 16 who still have an Alien Registration Certificate should convert their certificate to a Special Permanent Resident Certificate before their 16th birthday.

If your Special Permanent Resident Certificate is lost, stolen, or damaged beyond use, you must apply at your local ward office to have it reissued.

2) Necessary paperwork for Special Permanent Residents(To be filed at ward or branch offices)

  1. When your name, date of birth, gender, nationality/region changes, you must report the change within 14 days by submitting your passport (if you have one), photograph, Special Permanent Resident Certificate, and documents that prove the change .
  2. When your Special Permanent Resident Certificate expires, you must apply for an extension by submitting your passport (if you have one), photograph, and Special Permanent Resident Certificate before the expiration date.

The Special Re-Entry Permit System

If a foreign resident whose passport and Residence Card are valid leaves Japan and plans to return within one year, they do not in principle need to apply for a Re-Entry Permit.

If a Special Permanent Resident whose passport and Special Permanent Resident Certificate are valid leaves Japan and plans to return within two years, they do not in principal need to apply for a Re-Entry Permit.

Inquiries

For more information about the Residency Management System and the System for Special Permanent Residents, please contact the Immigration Information Center.

Immigration Information Center

Opening hours: Monday to Friday, 8:30 am – 5:15 pm

Closed: Saturdays, Sundays, national holidays, and December 29 to January 3

Phone: 0570-013904

(From IP-phone, or overseas: (+81) (0)3-5796-7112)

3-2 Registering Your Address

Mid to long term residents and Special Permanent Residents must register as residents.

1) Initial resident registration (for mid to long term residents)

After finding a place to live, you need to notify the Citizens Affairs Division of your local ward office or branch office (see 7. Places to Get Useful Advice and Information) within 14 days. Remember to take your Residence Card with you.

If you haven’t received your Residence Card yet, take your passport instead.

2) Moving home (change of address)

1. If you leave Hiroshima City to move to another municipality, you must submit a Notification of Moving-Out(転出届//Tenshutsu Todoke) to the Citizens Affairs Division of your local ward office or branch office (see 7. Places to Get Useful Advice and Information) and receive a Moving-Out Certificate(転出証明書//Tenshutsu Shōmeisho). Be careful not to lose this certificate. After you move to your new home, you must submit a Notification of Moving-In(転入届//Tennyū Todoke) at the relevant office in your new municipality within 14 days of arrival. When submitting this notification, remember to bring the Residence Cards or Special Permanent Resident Certificates of all members of your household and the Moving-Out Certificate.

Individual Number Card (My Number Card) Holders

If you have an Individual Number Card, known as “My Number Card,” that allows the usage of electronic certificates, you can submit your Notification of Moving-Out online. For more information, please contact the Citizens Affairs Division of your local ward office or branch office (see page 44).

2. If you move within Hiroshima City, you must submit a Notification of Change of Address (転居届//Tenkyo Todoke) to the Citizens Affairs Division of your local ward office or branch office within 14 days. When submitting this notification, remember to bring the Residence Cards or Special Permanent Resident Certificates of all members of your household as well as your Individual Number Card (for card holders only).

Resident Record (住民票//Jūmin Hyo)

Once you are registered as a resident, you will be able to receive a copy of your Resident Record.

If you would like to have a copy of your Resident Record, please apply at the Citizens Affairs Division of any local ward office or any branch office in Hiroshima City (see 7. Places to Get Useful Advice and Information).

If you have an Individual Number Card that allows the usage of electronic certificates, you can obtain a copy of your Resident Record at convenience stores. It will cost 100 yen less than if obtaining it at the Citizens Affairs Division of your local ward office or branch office (see page 44).

Individual Number (My Number)

Those with a Resident Record also have a 12-digit Individual Number, known as “My Number”. Once you register as a resident, you will be sent an Individual Number Notification which contains your Individual Number.

Ask the Citizens Affairs Division of your local ward office or branch office (see 7. Places to Get Useful Advice and Information) for more information about making an Individual Number Card, a hard plastic card that shows your Individual Number and photograph.

Child Allowances (児童手当//Jidō Teate)

Child Allowances are paid to parents and guardians who are raising children up to the 3rd year of junior high school (until March 31 after the child’s 15th birthday). Additionally, those raising children up to high school (until March 31 after the child’s 18th birthday) are also eligible for receiving child allowances from October 2024.If you are entitled to child allowances, but are not receiving them or you have recently moved to Hiroshima City, please complete the necessary procedures and paperwork to receive this allowance. For further information, contact the Welfare Division of your local ward office and Information).

3-3 Births, Deaths, Marriages, and Divorces

It may be necessary to notify your home country if a child is born, if someone you are related to dies, or if you get married or divorced. Contact your home country’s embassy, consulate, or other permanent mission in Japan.

Please also notify your local ward office or branch office (see 7. Places to Get Useful Advice and Information), as well as the Hiroshima Regional Immigration Bureau.

1) Births

Notification

  • When to submit
  • Who needs to submit

Where to submit

Notification of Birth (出生届// Shusshō Todoke)

  • Within two weeks of the birth, including the birth date
  • Everyone

Local ward office Citizens Affairs Division or branch office in the ward where the child lives or was born

Acquiring residency status paperwork

  • Within 30 days of the birth
  • Mid to long term residents

Hiroshima Regional Immigration Bureau

Permission related to Special Permanent Residency

  • Within 60 days of the birth
  • Special Permanent Residents

Local ward office Citizens Affairs Division or branch office

Birth Report (出生連絡票//Shusshō Renraku Hyō)

  • As quickly as possible
  • Everyone

Local ward office Mutual Community Support Division or branch office

Application for Child Allowance (児童手当//Jidō Teate)

  • Within 15 days from the day following the birth
  • For further details, contact the office listed to the right

Local ward office Mutual Community Support Division or branch office

(except for Ninoshima)

Application for medical subsidies for children

  • For further details, contact the office listed to the right
  • High-income earners are not eligible for medical subsidies for children

Local ward office Welfare Division or branch office

Enrollment in National Health Insurance

  • Within 14 days of the birth
  • Those with National Health Insurance

Local ward office National Insurance and Pension Division or branch office

Note: Even if a child is born in Japan, if both the mother and father are foreign nationals, the child will not be granted Japanese citizenship. Contact your home country’s embassy or consulate to notify them of the child’s birth.

2) Deaths

Notification

  • When to submit
  • Who needs to submit

Where to submit

Notification of Death (死亡届//Shibō Todoke)

  • Within seven days of finding out about a death
  • Everyone

Local ward office Citizens Affairs Division or branch office of the ward in which the death occurred

Notification of Death for National Health Insurance Purposes

  • Within 14 days of the death
  • If the deceased was enrolled in National Health Insurance

Local ward office National Insurance and Pension Division or branch office

Changes in Long-Term Care Insurance (介護保険//Kaigo Hoken)

  • Within 14 days of the death
  • If the deceased was insured for long-term care

Local ward office Welfare Division or branch office

Late-stage Elderly Medical Care (後期高齢者医療制度//Kōki Kōreisha Iryō Seido)
  • Within 14 days of the death
  • If the deceased was enrolled in Late-stage Elderly Medical Care
Local ward office Welfare Division or branch office

3) Marriages

Notification

  • When to submit
  • Who needs to submit

Where to submit

Notification of Marriage (婚姻届//Konin Todoke)

  • No submission deadline for Notification of Marriage (you will be legally recognized as husband and wife once you submit your Notification of Marriage)

Local ward office Citizens Affairs Division or branch office

Note: paperwork and procedures may differ depending on your nationality

Changes in National Health Insurance

  • Within 14 days of the marriage
  • Those enrolled in National Health Insurance

Local ward office National Insurance and Pension Division or branch office

Changes in Long-Term Care Insurance (介護保険//Kaigo Hoken)

  • Within 14 days of any changes to the name or address of insured persons

Local ward office Welfare Division or branch office

4) Divorces

Notification

  • When to submit
  • Who needs to submit

Where to submit

Notification of Divorce (離婚届//Rikon Todoke)

  • No submission deadline for divorce by mutual agreement (Divorce proceedings are complete once you submit your Notification of Divorce)
  • Within 10 days of divorce in all other cases

Local ward office Citizens Affairs Division or branch office

Note: paperwork and procedures may differ depending on your nationality

Changes in National Health Insurance

  • Within 14 days of the divorce
  • Those enrolled in National Health Insurance

Local ward office National Insurance and Pension Division or branch office

Changes in Long Term Care Insurance (介護保険//Kaigo Hoken)

  • Within 14 days of any changes to the name or address of insured persons

Local Ward office Welfare Division or branch office

The Hiroshima City Partnership Oath System

The City of Hiroshima has implemented the Hiroshima City Partnership Oath System, which recognizes sexual minority couples who submitted a Written Oath and jointly proclaimed (pledged) that they acknowledge each other as their life partners.

Unlike a marriage certificate, the Partnership Certificate/Card does not possess any legal effect. Despite this, couples will still be able to access a range of municipal services through their Partnership Certificates/Cards. For more information, please contact the Human Rights Education Division (Phone: 082-504-2165).

3-4 Medical Insurance

Japan has public health insurance systems that can be used for medical care when a person becomes ill or injured. These systems are not just for the individual, but are in place to support us all. You should enroll into one of the following three systems:

1) Health Insurance

If you work at least 20 hours a week, earn more than 88,000 yen per month, and meet other set criteria, you will be enrolled in your employer’s health insurance plan.

If you have family that lives in Japan, they can also be enrolled in this health insurance. Ask your employer if you are eligible for health insurance.

2) National Health Insurance

People who have permission to live in Japan for over three months must enroll in Hiroshima City’s National Health Insurance. To enroll, visit the National Insurance and Pension Division of your local ward office (see 7. Places to Get Useful Advice and Information)or branch office.

However, the following people are not eligible to enroll in National Health Insurance:

  1. Those who have come to Japan with a “Designated Activities” visa and are one of the following:a) have come for medical care or similar activities, or to provide daily care for someone doing this, or b) have come for sightseeing or other recreational activities or are the spouse accompanying someone doing this.
  2. Note: If your residence status is “Designated Activities,” you must submit documentation confirming your designated activities when you enroll.
  3. Those enrolled in their employer’s medical insurance.
  4. Those enrolled in Late-Stage Elderly Medical Care.
  5. Those who receive public welfare (生活保護//Seikatsu Hogo).
  6. Those who receive benefits for Japanese war orphans left in China.
  7. Those from a country with a social security agreement with Japan that covers healthcare and who have a government-issued certificate of being covered by their country’s social security.

3) Late-stage Elderly Medical Care

If you are either of the following, you are eligible Late-stage Elderly Medical Care (後期高齢者医療制度//Kōki Kōreisha Iryō Seido):

  1. Those aged 75 or older.
  2. Those aged 65 to 74 who are certified as having a disability of severity stipulated by the Hiroshima Prefecture Elderly Medical Care Extended Association. For information regarding certification procedures, contact the Welfare Division of your local ward office (see 7. Places to Get Useful Advice and Information) or branch office.

     

However, if you are any of the following, you are not eligible for Late-Stage Elderly Medical Care:

  1. Those whose residency permission is for less than three months (unless the Hiroshima Prefecture Elderly Medical Care Extended Association has recognized that you will stay for more than three months).
  2. Those whose status of residence falls under “Designated Activities” and engage in the following activities:
    • Medical stay
    • Accompanying companions taking care of the daily needs of those receiving medical treatment
    • Tourism, recuperation, and other similar activities
    • Accompanying spouses of those engaging in activities related to tourism, recuperation, and other similar activities
  3. Those receiving public welfare.
  4. Those receiving benefits for Japanese war orphans left in China.

Note: Those whose status of residence falls under "Designated Activities" are required to present an official document indicating the nature of their activities.

4) Going to the hospital

When you go to a medical facility, you may check-in via any of the following methods:

  1. Check-in via card readers using your Individual Number Card (you will need to register your card as a medical insurance card beforehand)
  2. Present your medical insurance card at the reception desk

Pay the amount of medical fees as stipulated by the medical facility. If you receive treatment as an inpatient, you will also be liable to pay for your meals, etc.

Changes to be implemented beginning December 2, 2024

Please note that health insurance cards will no longer be issued beginning December 2, 2024. Health insurance cards that are valid as of December 2, 2024, may continue to be used for up to one year from that date, or until the card's expiration date (if any).

When you go to a medical facility, use your Individual Number Card that has been registered to be used as a health insurance card for registration.

An Eligibility Confirmation Certificate (資格確認書//Shikaku Kakuninsho) will be issued to those who do not possess an Individual Number Card or have yet to register to use their card as a health insurance card. If you do not have an Individual Number Card that can be used in place of your health insurance card, present your Eligibility Confirmation Certificate at the reception desk instead.

5) Births and deaths

When an insured person gives birth or dies, you may be entitled to receive money. For further information, contact:

  • The National Insurance and Pension Division of your local ward office (see 7. Places to Get Useful Advice and Information) or branch office for inquiries regarding Hiroshima City’s National Health Insurance.
  • Your local ward office’s Welfare Division (see 7. Places to Get Useful Advice and Information) or branch office for inquiries regarding the Late-stage Elderly Medical Care system.

Medical subsidies

If you are enrolled in medical insurance and if any of the following apply, you may be eligible for medical subsidies. For more information, contact the Welfare Division (see page 45) or the National Insurance and Pension Division (see page 46) of your local ward office.

  1. Those raising a child aged zero to 3rd year of junior high school (eligible until March 31 following the child’s 15th birthday): Welfare Division
  2. Those raising a child alone (eligible until March 31 after the child’s 18th birthday): Welfare Division
  3. Those with mental or severe intellectual/physical disabilities: Welfare Division
  4. When high medical expenses are incurred: National Insurance and Pension Division

6) Insurance payments

If you are enrolled in medical insurance, you must pay insurance premiums. These premiums are based on factors, such as your income.

3-5 Long-Term Care Insurance

Long-Term Care Insurance (介護保険//Kaigo Hoken) covers the necessary care services for insured people who require constant care because they are bedridden, have dementia, or for other similar reasons.

1) Eligibility

If all of the following apply, you should enroll in the City of Hiroshima’s Long-Term Care Insurance:

  1. You live in Hiroshima City.
  2. You plan on staying in Japan for more than three months, and have the appropriate visa to do so. However, you are not eligible if you have come to Japan with a “Designated Activities” visa and are one of the following: a) have come to Japan for medical care or similar activities, or to provide daily care for someone doing this, or b) have come to Japan for sightseeing or other recreational activities, or are the spouse accompanying someone doing this.
  3. You are aged 40 or older.
    • If you are aged between 40 and 64 you must also enroll in Japanese Public Medical Insurance.
    • If you are 65 years or older, the City of Hiroshima will send you a Long-Term Care Insurance Card.

2) If you want to use Long-Term Care services

First, apply to be certified as needing long-term care at your local ward office Welfare Division or branch office (see 7. Places to Get Useful Advice and Information).

Those who have been certified as needing long-term care or long-term support can use services covered by Long-Term Care Insurance.

However, available services depend on the level of care needed. When you use Long-Term Care services, you must pay between 10-30% (depending on your income) of the costs.

There are some services that can be used by people who are not certified as needing long-term care or support.

For more information, contact your local ward office Welfare Division (see 7. Places to Get Useful Advice and Information).

3) Insurance payments

If you are enrolled in Long-Term Health Insurance, you must pay insurance premiums. The insurance premium for people 65 and older is determined by their income (etc.). The insurance premium for people aged 40 to 64 is calculated as a portion of the insurance premiums of the medical insurance in which they are enrolled.

3-6 Pensions

As a general rule, everyone living in Japan aged 20 to 59 must enroll in National Pension (国民年金//Kokumin Nenkin). If you work for a company (etc.), you will also be enrolled in Employee Pension Insurance (厚生年金//Kōsei Nenkin).

1) How to enroll

Enroll in National Pension at the National Insurance and Pension Division of your local ward office or branch office (see 7. Places to Get Useful Advice and Information).

However, those enrolled in Employee Pension and spouses supported by those enrolled in Employee Pension should file paperwork at their own or their spouse’s place of employment.

2) National Pension payments

If you are enrolled in National Pension, you must pay the insurance premium. If it is difficult for you to pay the premium because of reasons such as financial problems, you can apply for partial or total exemption from premiums. For further information, contact the National Insurance and Pension Division of your local ward office or branch office (see 7. Places to Get Useful Advice and Information).

3) Types of pension payments

Pension

Who’s Eligible

Basic Pension for the Elderly

Paid to people 65 or older who have been enrolled in a public pension for a total of ten years or longer (including periods of time it was deemed by a government office that they did not need to pay insurance premiums).

Basic Pension for the Disabled

Paid to people enrolled in National Pension who become ill or injured to a certain degree.

Basic Pension for the Bereaved

People who died while enrolled in National Pension; either paid to their spouse (if their spouse was their dependent and is now taking care of a child or children) or to the deceased’s dependent child or children.

To be entitled to the Basic Pension for the Disabled or the Basic Pension for the Bereaved, you need to fulfill certain payment-related criteria.

For further information, contact the National Insurance and Pension Division of your local ward office or branch office (see 7. Places to Get Useful Advice and Information).

Note: The Ninoshima Branch Office does not deal with pensions.

4) Lump-Sum Withdrawal (refunding your pension)

If you leave the National Pension system, you may be eligible to receive a Lump-Sum Withdrawal(脱退一時金//Dattai Ichiji Kin). You must fulfill all of the following criteria and apply within two years after leaving Japan. The sum you receive will be determined on how long you paid insurance premiums.

  1. Those without Japanese nationality.
  2. Those who have paid National Pension premiums for six months or longer.
  3. Those without an address in Japan.
  4. Those who never had the right to receive pension payments (including disability allowance).

After leaving Japan, mail the following to Japan Pension Service: 1) a Request for Lump-Sum Withdrawal Form(脱退一時金請求書//Dattai Ichiji Kin Seikyūsho); 2) documents that confirm your basic pension number (for example, your pension book or Basic Pension Number Notice); 3) photocopies of the pages in your passport that show your name, date of birth, nationality, signature, and residency status; 4) documents that indicate the name of your bank and bank account number (etc.).

Visit the Japan Pension Service’s website for more information on Japan’s public pension system. Information is available in Japanese, English, Chinese, Korean, Portuguese, Spanish, Indonesian, Tagalog, Thai, Vietnamese, Burmese, Cambodian, Nepali, and Mongolian on the website’s International page: https://www.nenkin.go.jp/international/index.html

Japan Pension Service

Address: 3-5-24 Takaido-nishi, Suginami-ku, Tokyo 168-8505

Phone: 0570-05-1165

If calling from a number starting with 050, call 03-6700-1165.

If calling from outside of Japan, call +81-3-6700-1165

 

3-7 Tax

1) Japanese taxes

Taxes in Japan include national taxes collected by the national government and local taxes collected by prefectural and municipal governments.

National Tax
Income tax, corporate tax, inheritance tax, consumption tax
Local Taxes
  • Prefectural Taxes
    Prefectural residents tax, automobile tax, local consumption tax
  • Municipal Taxes
    Municipal residents tax, property tax, light vehicle tax

Note: For inquiries about national taxes or prefectural taxes, contact the National Tax Agency or a prefectural taxation office respectively.

2) Income Tax

Those who have sources of income, such as paychecks, are required to pay income tax. The amount payable is determined by the amount of income received during a one-year period between January 1 and December 31.

There are two methods of paying income tax:

1. Tax withholding

The amount of tax payable is deducted from your income and paid monthly to the government by your employer (this is known as tax withholding). A year-end tax adjustment will be performed every December to determine whether you have overpaid or underpaid your taxes from January to November. If you had overpaid, the surplus will be added to your paycheck for December.

2. File a tax return

If you do not have an arrangement with your employer to perform tax withholding or a year-end tax adjustment, you will have to file a tax return by yourself. To file your tax return for the year you have worked, submit the necessary documents to the tax office of your local ward between February 16 and March 15 of the following year. You may make payments at convenience stores, banks, post offices, or online.

3) Residents Tax (Individual Municipal Residents Tax and Prefectural Residents Tax)

1. What is Residents Tax?

Individual Municipal Residents Tax(市民税//Shiminzei) and Prefectural Resident Tax (県民税//Kenminzei) are collectively known as Residents Tax (住民税//Jūminzei). They are to be paid together with Forest and Environment Tax (森林環境税//Shinrinkankyōzei), which is a national tax.

Individual Municipal Residents Tax + Individual Prefectural Residents Tax = Residents Tax

Residents Tax is paid by everyone who has an address in Japan as of January 1 of that year and who earned an income the previous year. The amount of Residents Tax you pay is made up of a flat rate (均等割//Kintō Wari) and a rate based on your income from the previous year(所得割//Shotoku Wari).

Residents Tax = Flat rate + Rate based on your income from the previous year

For more information, see the City of Hiroshima website (https://www.city.hiroshima.lg.jp/soshiki/26/199970.html) or contact the Municipal Resident Tax Section of the tax office (Municipal Resident Tax Section) or tax room in charge of your local ward (see page 40).

2. How to pay your taxes

There are two methods of paying tax:

  1. Your employer subtracts the amount of tax you owe from your income and pays it to the City.
  2. You pay taxes by yourself. The City will send a notification to those paying via the ordinary collection method; confirm the contents of the notification and pay your tax by the due date at convenience stores, banks and post offices, etc. You may also pay online with a credit card or a smartphone payment app.

3. What happens if you don’t pay your taxes?

If you do not pay your taxes by their due date, you will be required to pay not only the taxes you should have paid, but also late payment charges. The City may also take proceedings against you for the recovery of unpaid taxes by seizing possessions, including your salary. Pay your taxes by the due date to avoid this.

For further information, see the City of Hiroshima’s website, or contact the relevant division of the Payment Department that deals with your ward (see page 40).

Income Tax Convention

If your home country is part of the Income Tax Convention (a formal agreement between countries covering tax issues) with Japan and you are an exchange student or vocational trainee (those undertaking training in a company/private sector) etc., 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 income tax and residents tax. Please be aware that you cannot be exempted from residents tax etc.if you only apply for income tax exemption.

4) Fixed Asset Tax and City Planning Tax

The amount of tax payable will depend on the following factors:

1.Fixed Assets Tax

Fixed Assets Tax is paid on January 1 of each year by those who own the following items (collectively referred to as “fixed assets”) in Hiroshima City:

  • Land
  • Buildings (houses, apartments, condominiums, buildings, stores, etc.)
  • Items used for work (machines, tools, boats, etc.)

The amount of tax payable will be determined by the value of the fixed assets owned, among other variables.

2. City Planning Tax

City Planning tax is paid on January 1 of each year by those who own land or buildings in urbanized areas (areas where there is a concentration of houses and stores) of Hiroshima City.

The amount of tax payable will be determined by the value of the land or building owned. For more information, visit the City of Hiroshima website or contact the municipal tax office (Land Tax Section/Building Tax Section) or tax room (see page 47) where your fixed assets are located.

3. How to pay your taxes

A notification regarding both taxes will be sent to you by the City of Hiroshima around April. Check the notification’s contents and pay your taxes at a convenience store, bank, or post office by the stipulated due date. You may also pay online with a credit card or a smartphone payment app.

If you have set up automatic bank transfers for tax payments, the amount due will be debited automatically from your bank account on the due date.

5) Automobile Tax

The amount of tax payable will depend on the following factors:

1. Environmental performance

Taxes related to environmental performance are often paid in addition to what the car costs when purchasing a car.The amount payable depends on the type of car purchased and other factors.

2. Vehicle type

Taxes related to vehicle type are to be paid by the car owner on April 1 of each year. The amount of tax levied is calculated based on the engine displacement of your car.

Engine displacement> 660cc: Vehicle Tax

Engine displacement ≦ 660cc: Light Vehicle Tax

The tax notice will be sent to you by the City or the prefectural office around April or May of each year. The notice will indicate the payment due date and amount of tax payable, which depends on the type of car you own and other factors. You can make payment at convenience stores, banks, post offices, or online by the indicated due date. You may also pay by credit card or via smartphone payment apps.

3-8 Leaving Japan

If you are returning to your home country or moving out of Japan, you will need to take care of the following matters before leaving.

1) Moving Out

1. Housing

Municipal housing

If you are a municipal housing tenant and have decided to move out of your current residence, please contact the Architecture Division of your local ward office (see page 44) for information on moving-out procedures.

Apartments and condominiums (residences other than municipal housing)

If you have decided to move out of your current residence, contact your real estate agent by the due date stipulated in the contract for information on moving-out procedures.

2. Garbage disposal

Do not put out a large amount of garbage at once for collection. You may instead bring your garbage to a disposal facility designated by the City of Hiroshima or request collection by a disposal company approved by the City.

Please note that there are designated disposal facilities for each type of garbage should you opt to bring them directly to a disposal facility. For more information, please visit the City’s website.You are not allowed to bring plastic bottles, recyclable plastic, and hazardous waste in for disposal. Please contact a disposal company licensed by the City of Hiroshima for collection.

If you have minimal garbage to dispose of, refer to the Household Waste Disposal Guidelines (see page 55) and put them out on the designated collection day for your area. Collection of Large Waste requires an appointment, so be sure to make preparations as early as possible.

3. Water supply

Please contact the Hiroshima City Waterworks Bureau Newly Moved Customer Advice Center(Tel: 082-511-5959) at least 3 to 4 days prior to the day you wish to turn off the water supply.

You can also apply via the Waterworks Bureau’s website (see pages 3 and 4 for information on water, electricity, and gas).

2) Notification of Moving-Out

Before moving, be sure to submit a Notification of Moving-Out to the Citizens Affairs Division of your local ward office or branch office (see page 44). You may also refer to pages 10 and 11 for information on moving out. Remember to bring along your Residence Card (or Special Permanent Resident Certificate) and Individual Number Card (if you have one) when submitting your notification.

3) Child Rearing

1. Child allowances

If you are receiving child allowances, please contact the Welfare Division of your local ward office (see page 45) or branch office (see page 44) before you move.

2. Nursery schools

If your child is attending nursery school, please submit a Notification of Withdrawal (退園届//Taien Todoke) to the school before moving. You may obtain a copy of the notification from the school or the Welfare Division of your local ward office (see page 45).

3. Child rearing allowances

If you are receiving child rearing allowances, please bring your Child Rearing Allowance Certificate (児童扶養手当証書//Jidō Fuyō Teate) to the Welfare Division of your local ward office (see page 45) before you move.

4. Medical subsidies for children

If you are receiving medical subsidies for children, please return your Children's Medical Subsidy Recipient Certificate (こども医療費受給者証//Kodomo Iryōhi Jukyūshashō) to the Welfare Division of your local ward office (see page 45) or branch office (see page 44) before you move.

5. Medical expense subsidies for single-parent households

If you are receiving medical expense subsidies for single-parent households, please return your Single-Parent Household Medical Expense Subsidy Recipient Certificate (ひとり親家庭等医療費受給者証//Hitorioyakatei nado Jukyūshashō) to the Welfare Division of your local ward office (see page 45) or branch office (see page 44) before you move.

4) Insurance and Pension

1. Health insurance

If you are enrolled in National Health Insurance, you will need to go through the withdrawal procedures at the National Insurance and Pension Division of your local ward office (see page 46) or branch office (see page 44). Please remember to bring along your health insurance card and your Individual Number Card (for verification purposes).

If you are covered by your workplace’s health insurance, consult your employer for any necessary paperwork and procedures. See page 14 for more information on health insurance.

2. Long-Term Care Insurance

If you are 40 years of age or older and have been issued a Long-Term Care Insurance Card, you need to return the card to the Welfare Division of your local ward office (see page 45) or branch office (see page 44) before you move.

If you have been certified by the City of Hiroshima as requiring long-term care and support, and have been issued a Long-Term Care Payment Rate Certificate (介護保険負担割合証//Kaigohoken Futanwariaishō), Long-Term Care Ceiling-Amount Eligibility Certificate (介護保険負担限度額認定証//Kaigohoken Futangendogaku Ninteishō), or other relevant documents, please return them to the Welfare Division of your local ward office (see page 45) or branch office (see page 44) before you move.

3. Pension

If you are enrolled in National Pension, you will need to go through the withdrawal procedures at the National Insurance and Pension Division of your local ward office (see page 46) or branch office (see page 44). If you are enrolled in Employee Pension, please consult your employer for any necessary paperwork and procedures. See page 17 for more information regarding pension.

5) Tax

1. Income Tax (to be paid to the national government)

If you are required to file an income tax return, you need to file and pay it before leaving Japan. For more information, please contact your tax office.

2. Residents Tax (to be paid to prefectural and municipal governments)

You must designate a tax agent who will pay your taxes on your behalf. For more information, please contact the Municipal Resident Tax Section of your local ward’s municipal tax office or tax room (see page 47).

3. Fixed Assets Tax and City Planning Tax

You must designate a tax agent who will pay your taxes on your behalf. If you own land or buildings in Hiroshima City, please consult the municipal tax office (Land Tax Section/Building Tax Section) or tax room (see page 47) where your fixed assets are located. See page 18 for more information on taxes.

6) Other Important Matters

1. Personal Seal Registration Certificate

Submit your Personal Seal Registration Certificate (印鑑登録証//Inkan Tōrokushō) to the Citizens Affairs Division of your local ward office or branch office (see page 44).

2. Residence Card

Return your Residence Card at the airport or port when leaving Japan. See page 9 for more information on Residence Cards.

3. Bank account

Remember to close your bank account before leaving Japan. For more information, please contact your bank.

4. Mobile subscription

If you have a mobile subscription in Japan, be sure to terminate it before leaving the country. For more information, please contact your mobile service provider.

5. Internet subscription

If you have an internet subscription in Japan, be sure to terminate it before leaving the country. For more information, please contact your internet service provider.

Registration of personal seals (印鑑//Inkan)

In Japan, seals engraved with your name (hanko or inkan) are used in the same way as signatures. Officially registered seals are called jitsuin (実印). The use of a registered seal along with its certificate of registration is legal confirmation of the intentions of its user.

To register a seal, take your seal and your Residence Card or Special Permanent Resident Certificate to the Citizens Affairs Division of your local ward office or branch office (see page 44).

Some seals cannot be registered. Contact the Citizens Affairs Division of your local ward office or branch office for details (see page 44).