Fixed Asset Taxes/City Planning Taxes

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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.)

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 [Wordファイル／42KB]. 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) [Wordファイル／42KB] 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) [Wordファイル／34KB] 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 [Wordファイル／42KB].

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	Telephone	Email	Fax	Address
Land Tax Section	082-504-2565	chuozei@city.hiroshima.lg.jp	082-504-2378	Naka Ward Office 1-4-21 Kokutaiji-machi,　Naka-ku, Hiroshima, Japan 730-8587
Building Tax Section	082-504-2566	chuozei@city.hiroshima.lg.jp	082-504-2378

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

Section	Telephone	Email	Fax	Address
Land Tax Section	082-568-7720	toubuzei@city.hiroshima.lg.jp	082-567-6006	Higashi Ward Office 9-38 Higashi-kaniya-cho, Higashi-ku 732-8510
Building Tax Section	082-568-7721	toubuzei@city.hiroshima.lg.jp	082-567-6006

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

Section	Telephone	Email	Fax	Address
Land Tax Section I (in charge of Nishi Ward)	082-532-0943	seibuzei@city.hiroshima.lg.jp	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
Building Tax Section (in charge of Nishi Ward)	082-532-0944
Building Tax Section (in charge of Saeki Ward)	082-532-1015

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

Section	Telephone	Email	Fax	Address
Land Tax Section I (in charge of the Gion and Numata areas in Asaminami Ward)	082-831-4937	hokubuzei@city.hiroshima.lg.jp	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
Land Tax Section III (in charge of Sato and Yasufuruichi areas in Asaminami Ward and the Asa area in Asakita Ward)	082-831-5019
Building Tax Section I (in charge of the Yasufuruichi, Gion, and Numata areas in Asaminami Ward)	082-831-4936
Building Tax Section II (in charge of the Sato area in Asaminami Ward and all areas in Asakita Ward)	082-831-5023

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

Tel: 082-504-2127
Fax: 082-504-2129
Email: kotei@city.hiroshima.lg.jp
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.