Filing Resident & Income Tax Return (Kakutei Shinkoku)

Guide to 2021 Resident/Income Tax Return Exercise 令和3年度市県民税申告・令和2年分所得税の確定申告の受付について

Important: Prior appointment booking is required for the 2021 resident tax and income tax return exercise.

Contact the hotline provided at the bottom of this page for more details.

Period 受付期間

The 2021 Tax Return Exercise (for taxes applying to income earned from Jan 1 to Dec 31 2020) will be conducted from:

Feb 16 (Tue) to Mar 15 (Mon) 2021, 9AM-4PM daily

(excluding weekends and public holidays).

Venue 申告会場

First floor entrance hall of city hall.

(Caution)Note that the location is different from the previous year.

A reception counter「総合受付」will be set up near the front entrance in the city hall. Please report the following details at the counter:

Name
Appointment timeslot

(Caution)If you require an interpreter, inform the staff at reception as well

You will be passed a number slip after your details have been confirmed, and showed to a waiting area.

Please note that we will not be able to serve visitors without an appointment booking.
We seek your understanding that tax return filing is not available at Komatsu Sun Abilities.

Residents Ineligible to File Income Tax Return at City Hall 市役所で受付できない方

If the following conditions regarding income or tax deduction applies to you, you will not be able to file your income tax return at the city hall.

You have income from business operation, farming, or property etc.
You have sold land or property
You have transactions involving stocks, futures contracts, or virtual currency
You are receiving special residential-related tax deductions, such as Home Loan Tax Deduction.
You are receiving tax deductions due to damages from fire accidents etc.
You have tax deductions carried over from the previous year.

You must either file at the Komatsu Tax Office or use the online e-TAX (electronic tax filing) service.

Residents Required to File for Income Tax Return 所得税の確定申告が必要な方

If you are an income earner, you must file for income tax return if you meet any of the following conditions:

Your annual salary exceeds 20,000,000 yen.
You receive salary for a single occupation and have additional income (on top of salary) exceeding 200,000 yen.
You receive salary from more than one occupation, and have total additional income (on top of primary occupation) from secondary occupations and other income sources exceeding 200,000 yen.

If you are a pension recipient, you must file for income tax return if you meet any of the following conditions:

You are receiving public pension exceeding 4,000,000 yen per year.
On top of public pension, you have income exceeding 200,000 yen per year, for e.g.:

Income from business operation, farming, or property etc.
Capital gains from sale of land, property or stocks etc. that incur income tax
One-time payouts from life insurance returns etc. that incur income tax
Your income tax is being deducted from your salary (i.e withholding tax system), for which you wish to receive tax deductions for casualty loss, medical fees, donations, home loans etc.

Residents Required to File for Resident Tax Return 市県民税の申告が必要な方

Even if you are not required to file for income tax return, as a general rule, you still have to file for resident tax return if you were a resident of Komatsu City as of Jan 1 2021. Please use the following flowchart to confirm whether you are required to file for tax return.

(Caution)Those filing for income tax return are not required to do so for resident tax.

※(1) However, those applying for tax deductions not listed in the Withholding Tax Statement (源泉徴収票 gensen choshu hyo) still have to file tax return

The Resident Tax Return Form (市県民税申告書 shikenminzei shinkokusho) is an important document determining how much resident tax you have to pay. Unless you have filed income tax return, have your salary payment reports submitted to the city hall by your employer, or have pension as your only income source, you have to file resident tax return if you are receiving income that does not require filing income tax return.

Additionally, those on national health insurance or advanced elderly health care insurance still have to file for resident tax return even if they have no income, in order to determine insurance payout and tax deductions etc.

Items Needed When Filing Tax Return 申告時に必要なもの

Hanko seal
Personal ID (one that reflects your personal number, such as your My Number Card, and another providing your personal details, such as driving license or health insurance card etc. Contact the hotline provided at the bottom of this page for details)
A document reflecting your income: Withholding Tax Statement (源泉徴収票 gensen choshu hyo), salary report (支払調書 shiharai choshu) or statement of earnings and expenditures (収支内訳書等 shushi uchiwakesho) etc.

Additional documents are also needed for those applying for the following tax deductions:

Social insurance tax deduction: Certificate of Deduction (控除証明書) or receipt for National Pension fees
Life insurance tax deduction: Certificate of Deduction for life insurance or pension etc.
Earthquake insurance tax deduction: Certificate of Deduction for earthquake insurance etc.
Disability tax deduction: Disability Handbook, Rehabilitation Handbook etc.
Medical fee tax deduction: Statement of medical fee tax deductions (医療費控除の明細書) (please fill in beforehand)
Donation tax deduction: Donation receipt

Note: Additional documents may be required on a case-by-case basis

For Enquiries お問い合わせ先

Foreigner Support Desk

0761-24-8369

Mon-Thur: 8.40AM ~ 5.25PM

Fri: 8.40AM ~ 12.40PM

(not available weekends)