Fixed Asset Taxes/City Planning Taxes

Article ID 1009786　

What are Fixed Asset Taxes/City Planning Taxes?

Fixed Asset Taxes must be paid to the City of Hiroshima by everyone (including international residents) who owns land/property/depreciable assets (see Note 1) (henceforth “fixed assets”) in Hiroshima City as of January 1 each year. The amount you will need to pay is determined by the value (etc) of your fixed assets.

Note 1: depreciable assets are business assets that do not fall under land or property, such as buildings, machinery, tools, appliances, furniture (etc), that are owned by a company or individual engaged in business to be used for the operation of said business.

City Planning Taxes must be paid to the City of Hiroshima by everyone (including international residents) who owns land or property in areas within Hiroshima City that are designated for urbanization. The amount you will need to pay is determined by the value (etc) of your land/property.

How to Pay Fixed Asset Taxes/City Planning Taxes

The City of Hiroshima will send you a Fixed Asset Tax/City Planning Tax Notification (etc) around April each year.

You can pay via the two following methods:

1. Payment Slip

Please pay using the enclosed payment slip by the deadline written on tax notifications/payment slips. You can pay at any of the following places:

Financial institutions, such as a bank or the post office
Convenience stores (payment slips with barcodes only)
The following City of Hiroshima offices: Municipal Tax Offices, Tax Rooms, the Municipal Residents Tax Division, ward branch offices, or the Payment Department

You can also pay municipal taxes online via credit card or smartphone app.

When paying online via credit card or smartphone app, you will need your payment slip (those with barcodes only) and a smartphone/tablet (etc.) that has access to the internet. For further information about payment via credit card, see here and for information about payment via smartphone app, see here (these sites are only available in Japanese; please use the auto-translate function at the top of the page to view it in other languages).

2. Bank transfer

If you set up a direct debit/bank transfer, payment will be made automatically from your bank account on the payment deadline. For further information, see here (this site is only available in Japanese; please use the auto-translate function at the top of the page to view it in other languages.)

市税の口座振替制度

Paperwork and Procedures for Those Without an Address in Hiroshima City

If you do not have an address in Hiroshima City, you must appoint someone still living in Japan as your tax agent (See Note 2). If your tax agent is a Hiroshima City resident, you must submit a Declaration of Tax Agent for Fixed Asset Tax/City Planning Tax . If your tax agent resides outside of Hiroshima City, you must submit an Application Regarding Tax Agent for Fixed Asset Tax/City Planning Tax (for New Tax Agent Appointments/Changes in Appointment) to the Municipal Tax Office Land Tax Section /Tax Room in charge of the ward in which you have fixed assets.

For those who are able to receive documents, such as tax notifications, and make tax payments without a tax agent, please submit an Application Regarding Tax Agent for Fixed Asset Tax/City Planning Tax (to Forgo Appointing a Tax Agent) in lieu of the paperwork listed above.

Please note you must notify the appropriate Tax Office/Tax Room of any changes in the forms listed above (such as a change of tax agent’s address (etc), or dismissal of a tax agent) by submitting a Notification of Changes Regarding Tax Agent for Fixed Asset Tax/City Planning Tax .

Note 2: Tax agents are those who act on behalf of the tax payer in their tax affairs (receiving tax notifications, paying taxes, etc) for reasons such as the tax payer no longer lives in Hiroshima, they have left Japan, etc. For these reasons, tax notifications and other tax documents will be addressed to the tax agent. If you do not declare a tax agent, we will be unable to send tax documents (tax notifications, etc) and tax payers will be subject to service by publication* in accordance with the law. If, after service by publication, taxes remain unpaid by the deadline, the tax payer may also be subject to delinquent charges. For all of these reasons, it is in your best interest to submit the necessary paperwork before leaving Japan.

Paperwork regarding tax agents should be submitted to the Municipal Tax Office Land Tax Section/Tax Room in charge of the ward in which you have fixed assets. For more information, please contact the appropriate Municipal Tax Office Lax Tax Section/Tax Room directly.

*Public posting of appropriate notice of initial legal action to a defendant who is intentionally absent, in hiding, or unknown.

Important Tax Forms

Contact Details

Inquiries Regarding Land and Property

Central Municipal Tax Office (in charge of Naka Ward/Minami Ward)

Section	Phone	Mail	Fax	Address
Land Tax Section	082-504-2565	[email protected]	082-504-2378	Naka Ward Office 1-4-21 Kokutaiji-machi,　Naka-ku, Hiroshima, Japan 730-8587
Building Tax Section	082-504-2566	[email protected]	082-504-2378	Naka Ward Office 1-4-21 Kokutaiji-machi,　Naka-ku, Hiroshima, Japan 730-8587

Eastern Municipal Tax Office (in charge of Higashi Ward/Aki Ward)

Section	Phone	Mail	Fax	Address
Land Tax Section	082-568-7720	[email protected]	082-567-6006	Higashi Ward Office 9-38 Higashi-kaniya-cho, Higashi-ku 732-8510
Building Tax Section	082-568-7721	[email protected]	082-567-6006	Higashi Ward Office 9-38 Higashi-kaniya-cho, Higashi-ku 732-8510

Western Municipal Tax Office (in charge of Nishi Ward/Saeki Ward)

Section	Phone	Mail	Fax	Address
Land Tax Section I (in charge of Nishi Ward)	082-532-0943	[email protected]	082-232-2127	Nishi Ward Office 2-2-1 Fukushima-cho, Nishi-ku 733-8530
Land Tax Section II (in charge of Saeki Ward)	082-532-1014	[email protected]	082-232-2127	Nishi Ward Office 2-2-1 Fukushima-cho, Nishi-ku 733-8530
Building Tax Section (in charge of Nishi Ward)	082-532-0944	[email protected]	082-232-2127	Nishi Ward Office 2-2-1 Fukushima-cho, Nishi-ku 733-8530
Building Tax Section (in charge of Saeki Ward)	082-532-1015	[email protected]	082-232-2127	Nishi Ward Office 2-2-1 Fukushima-cho, Nishi-ku 733-8530

Northern Municipal Tax Office (in charge of Asaminami Ward/Asakita Ward)

Section	Phone	Mail	Fax	Address
Land Tax Section I (in charge of the Gion and Numata areas in Asaminami Ward)	082-831-4937	[email protected]	082-877-6288	Asaminami Ward Office 1-33-14 Furuichi, Asaminami-ku 731-0193
Land Tax Section II (in charge of the Shiraki, Koyo, and Kabe areas in Asakita Ward)	082-831-4938	[email protected]	082-877-6288	Asaminami Ward Office 1-33-14 Furuichi, Asaminami-ku 731-0193
Land Tax Section III (in charge of Sato and Yasufuruichi areas in Asaminami Ward and the Asa area in Asakita Ward)	082-831-5019	[email protected]	082-877-6288	Asaminami Ward Office 1-33-14 Furuichi, Asaminami-ku 731-0193
Building Tax Section I (in charge of the Yasufuruichi, Gion, and Numata areas in Asaminami Ward)	082-831-4936	[email protected]	082-877-6288	Asaminami Ward Office 1-33-14 Furuichi, Asaminami-ku 731-0193
Building Tax Section II (in charge of the Sato area in Asaminami Ward and all areas in Asakita Ward)	082-831-5023	[email protected]	082-877-6288	Asaminami Ward Office 1-33-14 Furuichi, Asaminami-ku 731-0193

Note: Tax offices are closed on national holidays, weekends, August 6, and December 29 to January 3.

Inquiries Regarding Depreciable Assets

Depreciable Assets Tax Section, Fixed Assets Tax Division

Phone: 082-504-2127
Fax: 082-504-2129
Mail: [email protected]
Address: Hiroshima City Hall 1-6-34 Kokutaiji-machi, Naka-ku, Hiroshima,
Japan 730-8586

Note: closed on national holidays, weekends, August 6, and December 29 to January 3.

The ward office tax rooms listed below also handle inquiries regarding land, property, and depreciable assets.

Minami Tax Room (Central Municipal Tax Office)

Phone: 082-250-8946
Fax: 082-254-2624
Mail: [email protected]
Address: Minami Ward Office, 1-5-44 Minami-machi, Minami-ku 734-8522

Aki Tax Room (Eastern Municipal Tax Office)

Phone: 082-821-4913
Fax: 082-824-0411
Mail: [email protected]
Address: Aki Ward Office, 3-4-36 Funakoshi-minami, Aki-ku 736-8501

Saeki Tax Room (Western Municipal Tax Office)

Phone: 082-943-9716
Fax: 082-943-3310
Mail: [email protected]
Address: Saeki Ward Office, 2-5-28 Kairoen, Saeki-ku 731-5195

Asakita Tax Room (Northern Municipal Tax Office)

Phone: 082-819-3913
Fax: 082-815-1650
Mail: [email protected]
Address: Asakita Ward Office, 4-13-13 Kabe, Asakita-ku 731-0292

Note: Tax rooms are closed on national holidays, weekends, August 6, and December 29 to January 3.