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Article ID:0000108674Updated on:2020年2月13日更新印刷ページ表示

Major Municipal Taxes in Daily Life

Personal Resident Tax / Prefectural Resident Tax

Within local taxes, persons with an address in Hiroshima City must pay the personal municipal resident tax and prefectural resident tax. These two taxes are taxed and collected together. These taxes (municipal resident tax and prefectural resident tax hereinafter referred to together as "resident tax") consist of a "per capita basis" wherein residents are taxed at a flat rate, and a "per income basis" wherein a person is taxed based on their amount of income the previous year.

Furthermore, persons who meet certain criteria, such as international students, business trainees, and the like from countries that have signed a tax treaty with Japan, may be exempt from having to pay income tax and resident tax. In order to be exempted, you must file notifications regarding income tax and resident tax, respectively. Please be aware you will not be exempted from paying resident tax if you just submit notification for income tax.

Reference: Municipal Residents Tax (市民税//Shimin-zei) and Prefectural Residents Tax (県民税//Kenmin-zei) for International Residents

 

Fixed Asset Taxes

Fixed asset taxes refer to taxes paid by persons owning land, buildings, and/or depreciation assets (collectively called "fixed assets") as of January 1 each year to the municipality in with those fixed assets are located, in an amount calculated based on the value of those fixed assets.

A tax notice listing the tax amount to be paid will be sent each April to persons owning fixed assets within Hiroshima City. Please pay using the payment slip or by bank account transfer.

 

Light Motor Vehicle Tax

The light motor vehicle tax is imposed on persons who own a motorized bicycle, light motor vehicle, small-sized special motor vehicle, or two-wheeled small motor vehicle (collectively called "light motor vehicle or the like").

This includes the "environmental performance basis", imposed only once on the party acquiring a light motor vehicle with three or more wheels upon the acquisition thereof, and the "type basis" imposed on parties who own a light motor vehicle or the like with its main parking location within Hiroshima City as of April 1 each year.

Please file and pay the environmental performance basis when you acquire a light motor vehicle.

For the type basis, please pay the annual tax amount using the payment slip or by bank account transfer by May 31 each year.

 

Inquiries

Addresses and Contact Information for the Tax Department of the Finance Bureau and City Tax Offices/Rooms


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