Overview
First quarterly payment of individual resident tax (ordinary collection). Payment slips are sent by the municipality around mid-June. Full payment in one lump sum is also possible.
Schedule
Every year on 6/30 (or next business day)
Applicability
- Applicable to: Individual
Authority
Additional Details
Ordinary collection (普通徴収) of individual resident tax applies to sole proprietors, freelancers, and others not subject to employer withholding (special collection). Based on the tax notice from the municipality, payment is made in 4 quarterly installments. Full payment can also be made in the Q1 lump sum in June.
Penalties for Non-Compliance
Late payment results in delinquent charges (延滞金): • Delinquent charges (Local Tax Law Art. 326): Approximately 2.4%/year for the first month, 8.7%/year thereafter (rates vary by fiscal year). • A demand notice (督促状) is issued, and continued non-payment may lead to property seizure (滞納処分) under Art. 331.