Residence Tax (Municipal and Prefectural Tax; Shi-kenmin Zei)	Residence tax is levied on a person residing in the municipal area as of January 1 of the taxation year, as well as a person who lives outside the municipal area but owns an office, a work place, or housing in the municipal area. From February 16 to March 15 every year, please report your income of the previous year. If you have filed a final income tax return (kakutei shinkoku) of the income tax or if you are a salaried worker and the certificate of income and withholding tax (kyuyo shiharai houkokusho) is submitted from the office and there is no other income, there is no need to report. Time for payment: 4 times in June, August, October, and January Inquiries: Taxation Department (Kazei Ka; 559-5053)
National Health Insurance Tax (Kokumin Kenko Hoken Zei)	National health insurance tax is paid by the member of national health insurance (kokumin kenko hoken) to cover medical expenses (exclusive of copayment) paid for treatment of illness and injury. The amount of tax depends on the level of income. (The head of the household is the taxpayer.) Time for payment: 9 times from July to March Inquiries: National Health Insurance Department (Kokumin Kenko Hoken Ka; 559-5050)
Fixed Property Tax (Kotei Shisan Zei) / Urban Planning Tax (Toshi Keikaku Zei)	Fixed property tax (kotei shisan zei) is levied on a person who owns a land, a building, or depreciable property in the municipal area as of January 1 every year, depending on the value of the fixed properties. Urban planning tax (toshi keikaku zei) is levied on an owner of a land or a building in the area designated for urbanization. For depreciable property, please notify by January 31 the status as of January 1. Time for payment: 4 times in May, July, December, and February Inquiries: Taxation Department (Kazei Ka; 559-5054)
Light Vehicle Tax (Kei Jidosha Zei)	Light vehicle tax (kei jidosha zei) is levied on a person who owns a motorcycle, a light vehicle, a small size special vehicle, or a two-wheeled small vehicle as of April 1 every year. If you obtain, transfer, or discard the vehicle, or the address of the owner changes, please notify within 15 days. Time for payment: May Inquiries: Taxation Department (Kazei Ka; 559-5052)
Corporate Residence Tax (Hojin Shimin Zei)	Corporate residence tax (hojin shimin zei) is levied on a corporation such as a stock company or a limited company which owns an office or a business institution in the municipal area as well as on an incorporated association or a foundation without juridical personality. There are two types of taxation, taxation on per capita basis and taxation on corporation tax basis depending on the income of the corporate. Inquiries: Taxation Department (Kazei Ka; 559-5052)

Time of Payment of Main Taxes

	Residence Tax (Ordinary Collection)	Fixed Property Tax / Urban Planning Tax	Light Vehicle Tax	National Health Insurance Tax
April
May		First	Whole
June	First
July		Second		First
August	Second			Second
September				Third
October	Third			Fourth
November				Fifth
December		Third		Sixth
January	Fourth			Seventh
February		Fourth		Eighth
March				Ninth

Due date:	The due date is the last day of the month for payment (25th for December). However, if the due date falls on Saturday, Sunday, or a holiday, such due date shall be considered to be the next business date.
Tax payment as needed:	In addition to the tax payments described above, due dates may be set as needed when additional taxes arise.

Every Month	Residence tax (special collection), municipal tobacco tax
As needed	Corporate residence tax

Late-payment Fee
The basic principle is that municipal taxes are to be paid by the due date. However, when overdue tax is paid after the designated date for some reason, late-payment fee will be additionally charged in order to ensure fairness with the rest of tax payers who pay their taxes by due dates.
The annual rate of late-payment fee is 14.6% (7.3% or lower for 1 month from the next day of the due date), and the fee will be charged depending on the number of days from the next day of the due date until the actual payment. Twenty days after the due date, a reminder notice will be issued and you will be charged additional 90 yen.