Municipal Office (In-Person)
市区町村（窓口持参）
Overview
The tax division of municipal offices (市役所・区役所・町村役場) handles assessment and collection of local taxes including resident tax, fixed asset tax, and light vehicle tax. Key business filings include the depreciable asset declaration (償却資産申告書) and salary payment report (給与支払報告書). Jurisdiction for depreciable assets is determined by the location of the assets. For salary payment reports, the relevant municipality is where each employee resides as of January 1. If employees live in multiple municipalities, separate filings are required for each (eLTAX allows batch submission). In Tokyo's 23 special wards, the Metropolitan Tax Office (都税事務所) may handle certain tax categories instead of the ward office.
How to use
• Locate the tax division counter at the municipal office for the asset location or employee residence • Complete the notification with all required attachments and bring them to the counter • Office hours are generally weekdays 8:30 AM to 5:15 PM, but vary by municipality • Bring a copy of the filing if you need a receipt • Some filings require a corporate number (法人番号) or My Number (マイナンバー)