Overview
Third quarterly payment of individual resident tax. Pay using the payment slip received in June.
Schedule
Every year on 10/31 (or next business day)
Applicability
- Applicable to: Individual
Authority
Municipal Office
市区町村
Additional Details
The Q3 payment is due by the end of October. Pay using the payment slip included with the tax notice received in June. If automatic bank transfer (口座振替) is set up, the amount is debited automatically.
Penalties for Non-Compliance
Late payment incurs delinquent charges (延滞金) under Local Tax Law Art. 326: approximately 2.4%/year for the first month, 8.7%/year thereafter (rates vary by fiscal year). Continued non-payment after a demand notice may result in property seizure (滞納処分) under Art. 331.