The City of Saitama is engaged in various activities that are closely tied to the lives of its residents, ranging from education to public welfare, environmental planning, etc. The municipal tax paid by residents is an important source of revenue for carrying out the above mentioned activities.

The taxation system in Japan is divided into national tax and local tax, and local tax is divided further into prefectural tax and municipal tax. This document will introduce the aspect of local taxes that is relevant to the City of Saitama, namely Municipal Tax.

Individual municipal inhabitant tax combined with individual prefectural inhabitant tax is called individual inhabitant tax. In principle, you are subject to taxation if you have resided in Japan continuously for a minimum of 1 year leading up to the tax assessment date(January 1st), and have earned an income above a certain level within the previous year.

Individual inhabitant tax is made up of a “Per-capita Levy” amount which is borne evenly by residents and a “Per-income Levy” amount which is paid in accordance with the amount of income earned by each resident in the previous year.

Taxpayers

Light motor vehicle tax is levied on owners of light motor vehicles and motorbikes as of April 1st, and is paid on or before May 31st using the tax notice form sent from the municipal office.

Taxpayers

Owners of light motor vehicles and motorbikes with a main garage located in the city

Tax Amount

In addition to the tax categories covered in this document thus far, the City of Saitama also levies Corporate Municipal Inhabitant Tax, Business Office Tax, Municipal Tobacco Tax, Bathing Tax, etc.