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2016-3-11

I'd like to know about Municipal (individual & corporate)/Prefectural Residence Tax.

No.40076

Answer

Municipal Residence Tax, along with Prefectural Residence Tax, is commonly known as 'Residence Tax' and is sorted into per capita and per-income levy (corporate tax rate for corporations) categories.
Irrespective of income levels, per capita tax is a flat rate tax levied upon residents.
Per-income levy is levied upon residents in accordance with income earned. This is based on the taxable income of each individual.

Municipal Residence Tax is classified as Individual Municilap Residence Tax or Corporate Municipal Residence Tax based on the individual taxpayer. Please refer to the Municipal Tax Outline web page "About municipal tax (Individual Municipal Residence Tax)" & "About municipal tax (Corporate Municipal Residence Tax)" for further information regarding how taxes are calculated.

【Municipal Residence Tax (Individual)】
Tax imposed according to income earned by an individual in the previous year including salary and that earned through property rentals and store management.

【Municipal Residence Tax (Corporate)】
Tax imposed on corporations possessing an office or business establishment in Kawasaki City. Similar to Municipal Residence Tax for individuals, corporations have a corporate tax rate based on corporate tax calculations in line with per capita rates and corporate income earned.

For More Informtaion, Please Contact

Municipal Residence Tax (Individual):
Kawasaki Municipal Taxation Office/Municipal Residence Tax Section/Municipal Residence Tax Clerk (Kawasaki/Saiwai Ward) Tel: 044-200-3882
Kosugi Municipal Taxation Branch Office/Municipal Residence Tax Supervisor (Nakahara Ward) Tel: 044-744-3231
Mizonokuchi Municipal Taxation Office/Municipal Residence Tax Section/Municipal Residence Tax Clerk (Takatsu/Miyamae Ward) Tel: 044-820-6560
Shinyuri Municipal Taxation Office/Municipal Residence Tax Section/Municipal Residence Tax Clerk (Tama/Asao Ward) Tel: 044-543-8958

Municipal Residence Tax (Corporate):
Kawasaki Municipal Taxation Office/Corporate Taxation Section/Multiple Tax Clerk Tel: 044-200-3966