📬 How to Read Your Japan Resident Tax Bill (住民税決定通知書・納付書)

Understand every section of the Japanese Resident Tax Assessment Notice (住民税決定通知書) and Payment Slips (納付書) sent in May–June, including Special Collection vs Ordinary Collection.

✅ Official Rule Verification Date: 2026-11-04 (2026/2027) 🏛️ Official Government Sources: Ministry of Internal Affairs and Communications (総務省)

🔒 100% Client-Side Privacy: Your salary and income inputs are calculated strictly inside your browser and never sent to any server.

📌 Reading Your Resident Tax Bill — 핵심 요약 (Key Takeaways)

Special Collection (特別徴収): Deducted automatically from your monthly paycheck in 12 installments from June to May.
Ordinary Collection (普通徴収): Paid directly by you in 4 quarterly installments (June, August, October, January) using payment slips mailed by City Hall.
Warning: Ordinary Collection envelopes often contain BOTH 4 quarterly slips (第1期–第4期) AND 1 full-year lump-sum slip (全期分). Only pay one set, not both!

📖 How the Formula Works & Official Terminology (with Local Terms)

Section 1 — Income (所得): Shows your prior-year Gross Pay (給与収入) and Net Employment Income (給与所得).
Section 2 — Deductions (所得控除): Lists your Social Insurance, Basic Deduction (¥430,000), and Dependent Deductions.
Section 3 — Taxable Standard (課税標準額): Net Income minus Deductions (rounded down to ¥1,000). Multiplied by 10% (6% city + 4% prefecture).
Section 4 — Annual Tax Due (年税額): 10% Income Levy + ¥4,000 Per-Capita Levy + ¥1,000 Forest Tax = Total Annual Resident Tax.

📊 Sample Salary & Tax Reference Table by Income Bracket

Japanese Term on Notice	English Meaning	What to Check	How to Fix Errors
給与収入 / 給与所得	Gross Pay / Net Employment Income	Matches your prior-year 源泉徴収票	Contact employer or municipal tax desk
所得控除合計	Total Income Deductions	Verify dependents & social insurance are included	File an amended tax return within 5 years
課税標準額	Taxable Income Base	Multiplied by 10% for income-proportional tax	Check municipality + prefecture total
第1期〜第4期 / 全期分	4 Quarterly Slips / 1 Full-Year Slip	Choose quarterly OR lump-sum (do not pay both!)	Overpayments are refunded by City Hall

❓ Frequently Asked Questions (FAQ)

Q. My envelope from City Hall has 5 payment slips! Why?

Four slips are for paying in 4 installments (June, Aug, Oct, Jan), and the 5th slip (全期分) is if you prefer to pay the entire year at once. Discard the set you do not use so you don’t double-pay.

Q. How can I pay Ordinary Collection (普通徴収) slips?

You can pay at any convenience store (7-Eleven, Lawson, FamilyMart) via barcode, or scan the eL-QR code using PayPay, Rakuten Pay, or the Local Tax Payment website.

🏛️ Official Government Citations & Revision Schedule

Ministry of Internal Affairs and Communications (総務省) — Individual Resident Tax (住民税) & Forest Environment Tax System
Official Rule Verification Date: 2026-11-04 | 매년 6월 신규 연도 주민세 부과 시작 (5월·6월 중점 점검)

→ 📅 Tax Revision Calendar & Sources

⚠️ ⚠️ Important: Figures May Differ — Always Verify with Your Tax Office or Relevant Agency

Calculations, schedules, and guides on HonsMoney are approximate estimates and may differ from your actual tax or insurance amounts due to individual circumstances, municipal rules, visa status, or law revisions. This site does not provide tax or legal advice. Always verify final figures and deadlines directly with your local Tax Office (税務署 / NTS), Municipal Office (役所), Pension Service (年金事務所 / NPS), or your employer’s HR/payroll department.

🔗 Related Calculators & Guides

🏛️ JP