Resident Tax

What is Resident Tax? 市・県民税（住民税）とは

Resident Tax applies to individuals who:

Had an address in Komatsu City as of January 1 of the current year.
Received income between January 1 to December 31 the previous year.

Even if you have moved out of Komatsu City in the middle of the fiscal year, you will have to continue paying Resident Tax to Komatsu City up to the following fiscal year.

Payment Method お支払いについて

You can pay taxes through the tax payment slip sent by Komatsu City, or bank transfer.

Payment via tax payment slip can be done through the following places/means:

Banks and post offices etc.
Convenience stores
Credit card
PayPay

Taxes have to be paid by the indicated due date. Once the due date has lapsed, a late payment surcharge will be incurred. If you fail to pay taxes for an extended period of time, the city will collect the outstanding amount by force through withholding your salary or property.

You may consult the Tax Collection Division regarding payment at: 0761-24-8033.

Guide to Tax Payment Slip 納付書の見方

How to read Resident Tax Payment Notice (PDF:1.2MB)

How to read Resident Tax Payment Slip (PDF:867.5KB)

When Moving Out of Japan (for those paying Resident Tax themselves) 市・県民税を自分で納付している方が出国する場合

Before departing, please consult the Tax Collection Division on whether to pay the remaining Resident Tax for the year in advance, or designate a tax agent to pay on your behalf.

Be sure you have paid all outstanding taxes due to Komatsu City before leaving Japan.

When Moving Out of Japan (for those with Resident Tax deducted from salary) 市・県民税を給与天引きで納付している方が出国する場合

If you are terminating your job here, you may either switch from salary-deduction to self-payment of Resident Tax, or have the total tax amount due deducted from your last salary.

Please confirm with your employer which tax collection method will be applied.