Tax system

Types of tax

Taxed items

Resident’s tax

There are individual resident’s tax and corporate resident’s tax. The former is paid by persons who reside in the town, as well as persons who do not live in the town though they own property or store they do not reside in, as of January 1 of a given tax year. The latter is paid by companies that have offices and factories in the town.

Fixed property tax

This tax is imposed on persons who own land, buildings, and depreciable property (business property) in the town as of January 1 of a given tax year.

City planning tax

This tax is imposed on persons who have land or buildings in a specified urban district in the town as of January 1 of a given tax year.

Light vehicle tax

This tax is imposed on persons who own motorcycles and light automobiles in the town as of April 1 of a given tax year.

System

Explanation

Prepayment incentive system

In the event that a person pays annual resident’s tax, real estate tax, or city planning tax in one lump sum prior to the first required pay installment, a discount will apply.

Exemption

Depending on individual situations, persons who are unable to pay taxes because they receive public welfare funds or are the victims of fires, etc., may qualify for a deduction in their taxes or an exemption from paying taxes.