A city or ward envelope marked 住民税 has arrived with a notice and several payment slips. Before paying, check whether it says 普通徴収 (you pay the municipality yourself) or 特別徴収 (your employer generally deducts it from salary). Then match the tax year, total, installment number, and deadline. The Japanese labels below help you read the paperwork in front of you.
Key words on a resident tax notice
| Japanese | Reading | What it means |
|---|---|---|
| 住民税 | jūminzei | Resident tax; the notice may instead spell out municipal and prefectural tax |
| 市民税・県民税 / 特別区民税・都民税 | shiminzei・kenminzei / tokubetsu kuminzei・tominzei | Names used by cities and Tokyo’s special wards |
| 森林環境税 | shinrin kankyōzei | Forest Environment Tax, which may appear alongside resident tax |
| 税額決定・納税通知書 | zeigaku kettei・nōzei tsūchisho | Notice of the calculated tax and payment |
| 課税年度 | kazei nendo | Tax year shown on the notice |
| 年税額 | nenzeigaku | Total tax for that tax year |
| 普通徴収 | futsū chōshū | Direct payment using the municipality’s slips or other accepted method |
| 特別徴収 | tokubetsu chōshū | Collection through salary or, in some cases, pension |
| 第○期・期別税額 | dai ○ ki・kibetsu zeigaku | Installment number and its amount |
| 納付書・納期限 | nōfusho・nōkigen | Payment slip and its deadline |
| 一括納付 | ikkatsu nōfu | Paying the remaining amount together, where a valid slip is provided |
Read the envelope in this order
- Check the issuing city or ward and tax year. Resident tax is generally tied to where you were registered on January 1 and to income earned in the previous calendar year. A bill after a move or a change of job may therefore refer to an earlier place or earlier earnings. Yokohama City’s English tax guide explains this basic timing.
- Find the collection method. If it says 普通徴収, look for individual payment slips and their deadlines. If it says 給与からの特別徴収, compare the monthly deductions on your payslip. Shinjuku City explains the distinction and its local schedule. A person may have different collection methods for different portions or periods; contact the municipality if the documents seem to overlap.
- Separate the annual amount from each installment. 年税額 is the full-year figure; 期別税額 is the amount for one installment. Do not add a full-payment slip to all the installment slips and pay both.
- Check each deadline and payment method. Use the dates and instructions printed on your actual slips. Municipal schedules, accepted apps, barcode limits and late-payment handling vary. Keep a receipt or transaction record.
- Compare later notices. An amended assessment or a switch from salary withholding can change what remains payable. Ask the issuing tax office which notice and slips are current if amounts conflict.
For a visual example, Yokohama City publishes a multilingual explanation of its resident tax notice, including an English annotated example. Its fields are helpful for learning, but your municipality’s layout may differ.
“Why did I get a bill when I am not working now?”
The current notice can be based on last year’s income. It does not necessarily mean the city thinks you currently have a job. Check the tax year and the income period first. If you cannot pay by the deadline, contact the municipality early to discuss your situation rather than ignoring the slip. Minato City’s FAQ addresses the bill-after-leaving-work question.
Useful questions in Japanese
| Japanese | Reading | English |
|---|---|---|
| これは何年度の住民税ですか。 | Kore wa nan-nendo no jūminzei desu ka? | Which tax year is this resident tax for? |
| 普通徴収ですか、給与からの特別徴収ですか。 | Futsū chōshū desu ka, kyūyo kara no tokubetsu chōshū desu ka? | Do I pay it myself, or is it withheld from my salary? |
| この納付書は第何期の分ですか。 | Kono nōfusho wa dai nan-ki no bun desu ka? | Which installment is this slip for? |
| 転職しました。二重払いになっていないか確認できますか。 | Tenshoku shimashita. Nijūbarai ni natte inai ka kakunin dekimasu ka? | I changed jobs. Could you check whether I would pay twice? |
| 納期限までに払えない場合、どこに相談すればいいですか。 | Nōkigen made ni haraenai baai, doko ni sōdan sureba ii desu ka? | Where can I ask for help if I cannot pay by the deadline? |
Before you put the papers away
Write down the next 納期限, keep the notice and proof of payment, and compare any salary withholding with your Japanese payslip. Our withholding statement guide explains a different document for income tax; the two should not be mistaken for the same bill. If you recently moved, use the address-change checklist to track your other notifications.
Municipal guidance checked in September 2026. This is a reading guide; the issuing municipality’s current notice controls the amount, deadline, payment options and any correction to your account.
