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The most important thing in the resident tax is "back payment" than the tax rate itself.
This year’s resident tax is basically calculated based on the income from January to December of the previous year, and the payment starts from June of the following year.
In other words, those who earned a lot last year will pay the resident tax for the last year even if the income falls.
There are many people here.
- In the second year of the society, the handing is reduced from June
- After re ement, the payment is received based on the annual income of the company employees.
- The tax of tens of millions of yen is coming when there is no money in the independent business
- The following year’s resident tax will increase after declaring sub-business and investment
This section summarizes the mechanisms of resident tax, calculation method, annual income 。terion, payment timing, and the flow of time when unable to pay.
In conclusion, the住民ant tax is the most dangerous.
If you can’t pay, consult with the local government office. You can change the options.
This article is a general system explanation. Actual tax, tax exemption, deduction and grace may vary depending on income, dependency, local government, and。 year. Please confirm the final confirmation at the local government's notice and contact.
*This article is not a tax accountant supervision. Please check individual tax decisions and declaration details at the tax accountant, the department in charge of work, or at the local government’s resident tax counter.
What is resident tax?
Residents tax is tax paid to the living area.
都道府県ly, it is often called "Resident tax" by summarizing pre ural tax and municipal tax.
The way to use is close to life.
- Waste disposal
- Road
- Home
- School
- Parenting Support
- Home
- Regional Services
Taxes like local membership fees.
However, it is not optional to say the membership fee. For those who have a certain income of the previous year, it is taxed from the local government.
How is resident tax calculated?
Residents tax is mainly composed of the following two:
| Type | 内容 |
|---|---|
| 均等割 | A fixed amount for a person with a certain income |
| Income discount | Part that takes depending on income |
Income tax rate is 10% total in many cases.
Breakdown is a form of 6% municipal tax and 4% prefecture tax.
Evenly discounts may be added by local governments, but the standard is the municipal tax 3,000 yen, the pre。ural tax 1,000 yen. In addition, 1,000 yen per year is collected from FY2024 as forest environmental tax equally.
For this reason, the actual notice may display a fixed amount of about 5,000 yen per year, including even discounts and forest environmental tax.
The reason why it is easy to understand is that 10% does not take annual income itself.
The following image is a rough calculation method:
Resident tax estimate = taxable income × about 10% + even discount, forest environment tax, etc.
The taxable income here is not the annual income.
It is the amount after deducting salary income deduction, social insurance premium deduction, basic deduction, dependent deduction, etc. from the annual income.
When simulating resident tax, it is necessary not only to enter annual income, but also to include deduction and dependency. Although it is convenient to see it in a simple online simulation, the "tax payment notification" sent by the local government and the "special collection tax notice" through the company is a formal number.
Difference between income and income
"Income" and "Income" are often conf by tax.
It is easy to understand if you think about the following.
Income = Annual income from the company
Income = Amount for tax calculations, including deduction of salary income from annual income
For example, if the annual income is 4 million yen, it does not take 10% of the residents tax.
The tax rate is applied to "taxable income" after withdrawing salary income deduction, social insurance premium deduction, basic deduction, dependent deduction, etc.
The same annual income is 4 million yen.
- Home
- Spouse
- Children
- iDeCo
- Medical expenses deduction
- Tax
住民ant tax changes.
"If the annual income is the same, the resident tax is the same."
How much is the annual income tax?
I think the reader is the most concerned.
“How much do I pay?”
However, the annual income tax is the following image when it is assumed to be a standard social insurance premium deduction, only company employees, singles, salary income, etc.
| Annual income | Annual Resident Tax | Monthly burden |
|---|---|---|
| 200 | Approx. 50,000 to 70,000 yen | About 4,000 to 6,000 yen |
| 300 | Approx. 100,000 to 30,000 yen | Approx. 8,000 to 11,000 yen |
| 400 | Approx. 70,000 to 200,000 yen | 1. 4 7 |
| 500 million yen | Approx. 240,000 yen | About 20,000-2. 3 |
| 600 million yen | Approx. 130,000 to 360,000 yen | 2. 30,000 to 30,000 yen |
This is a guide.
People with dependents, people with social insurance premiums, and those using deductions will be lowered. On the contrary, there is a possibility that a person who is declaring a secondary income or investment income.
Residents tax is not "10% of annual income".
"About 10% of taxable income with deduction from income + equal discount"
If you make a mistake here, you will be conf。 when you see the notification.
Why you feel that the resident tax is too high
Residents tax is a tax that is easy to feel when you see only the amount.
However, since the tax rate is particularly high, it is better to see the payment.
The following patterns are particularly common:
| High Feeling Scene | Reason |
|---|---|
| 2nd year | 6Initially, the settlement of residence tax begins. |
| AfterReEment | A payment letter based on the annual income of the company's employees |
| 1st year | Income tax, national insurance, national, residents tax can be seen separately |
| Business | Subcommittee income is reflected in the next year's tax |
| Year forgot tax | There is no deduction for the next year, and the notification amount is large |
It is difficult to feel the weight of the resident tax because it is attracted monthly from salary.
You will receive a payment of 4 times a year when you re ement or収.
¥20,000 per year
It is natural to feel "too high" at the moment you see this.
However, there are many cases that are only looking at the previous year rather than suddenly increased tax.
When will the resident tax be determined? When will the income be determined?
Resident tax is determined by the previous year's income.
This is really important.
For example, we will consider resident tax for FY2026.
| Time | What happens |
|---|---|
| January to December 2025 | This year’s income is the source of resident tax |
| March 2025 | Year-end adjustment and final declaration to organize income |
| May 2026 - June | Notification of Resident Tax |
| June 2026 - May 2027 | Pay resident tax for 2025 income |
In other words, residents tax will be delayed for a year and a half.
This is the of postpayment.
If you retire in the next year of the year with a lot of income, you will get a high resident tax at the best timing.
In other words, the residents tax will be calculated by the local government after the year-end adjustment and final declaration.
If you are a corporate member, you will receive a tax notification through the company from May to June, and you will be able to get a tax refund from the salary of June. If you are freeス or retire, you often receive a payment at home around June.
There are two types of payment
There are two ways to pay resident tax.
| How to pay | Main target | Payment Method |
|---|---|---|
| Special collection | Company | Monthly salary from June to May |
| 普通徴収 | Freeス, individual business owners, re、es, etc. | Pay by yourself in four times a year with payment |
Special collection
In the case of employees, residents tax will be deducted from salary.
Every year from June to May.
However, if you look at the salary statement in June, you may have suddenly entered the resident tax field.
This is the reason why we feel that “I have been raised but I have decreased my hand.”
Freeスs and reやes
In the case of ordinary collection, you will receive a payment form from the local government.
In many municipalities, it will be paid in June, August, October, and January.
It is not divided into 12 times.
If the annual tax is 220,000 yen, it is about 60,000 yen per term. This is heavy when it arrives after re ement or independently.
In addition to income tax and consumption tax, the following year's resident tax must be retained as hand money.
Reasons for the second year of society
In the first year of the new society, there may be no resident tax or less because there are few previous years of income.
In the second year, the resident tax will begin based on the salary of the first year.
For example, if the annual income for the first year was 3 million yen, the residents tax of the following year may be deducted from 8,000 yen to 100,000 yen.
Even if he raises salary, he does not feel that he/ increased by the start of resident tax.
This is a common story.
It is not only the amount of salary to be seen in salary statement.
- Health insurance
- 厚生年金
- Insurance
- Tax
- Tax
When this deduction column is increased, the deduction will be reduced normally.
Reasons for the first year of re ement
I feel the resident tax is heavy even when I leave or stand alone.
However, it is calculated by the annual income of the company members of the previous year.
For example, a person whose annual income was 5 million yen during the company hours, re ed in the following year and the income became unstable.
However, you will receive a resident tax based on the previous year's income.
If the resident tax of about 220,000 to 220,000 yen per year is paid 4 times with ordinary collection, it is around 60,000 to 70,000 yen per time.
This is usually painful.
Re ement, moving, national health insurance, national, living expenses. Residents tax comes there.
It is not a "invoice that I received when I forgot" but only the system comes as planned. Therefore, you need to estimate the resident tax of the following year before.
Checklist to confirm before re ement
I want to check the minimum before I leave the company.
- Resident tax residue from June to May this year
- Is it collectable at the time of re ement, or is it switched to ordinary collection?
- Expected resident tax in June of the following year
- National Health Insurance
- National Pension Payment
- Income blank period when receiving un benefits
If you are only a resident tax, you will receive national health insurance and national.
It’s really fun.
If you retire for 5 million yen per year, you may be 200,000 yen per year. Because there is a national insurance and, it is natural that there are many people who check "How much is the re ement tax after re ement".
Before re ement, I would like to have a preliminary fund of tax and social insurance premiums separately from the cost of living for at least half a year, while looking at the salary statement and the tax collection slip.
Persons whose resident tax is tax-free
If the previous year's income is less than a certain amount, the resident tax may be taxed.
For those who have no dependents as a guideline, there are many local governments whose salary income for the previous year is less than 1 million yen.
However, this may change depending on the municipality and。 year.
In fact, there are local governments whose salary income is tax-exempt up to 1 million yen by reviewing salary income deduction from the和 year 8.
For this reason, students, part-time workers, and people who are unemp。ed are sure to check the “Resident Tax Non-taxable limit” of their local government.
In case of slightly speaking, tax exemption of resident tax is prone to the following people.
- Less than a certain income of the previous year
- Protect your life
- Individuals with disabilities, minors, widow, or single parent
- Tax excluded limits or less according to the number of dependents
I don’t have to pay because I’m a job now.
If you have a certain amount of income in the previous year, you may be charged even if you are not at work.
How to lighten resident tax even a little
There are two ways to reduce resident tax.
One is to use the deduction properly.
The other one is to use tax deductions like a tax payment.
minate deductions
Resident tax is calculated after deducting income from income.
In other words, the taxable income will be increased only by leaking the available deduction.
Deductions you want to check are as follows:
- Social Insurance
- Life insurance premium deduction
- Earthquake insurance premium
- Deduction
- Spouse Deduction
- Medical expenses deduction
- iDeCo's Small Business Co-のed Accounting Deduction
Even corporate members may need to deduct medical expenses and certain医療s.
Tax
Furusato tax payment is a system that can be deducted from income tax and resident tax about the part exceeding 2,000 yen of the自治体 amount when自治体 to the selected municipality.
However, there is a limit.
If you donate beyond the upper limit, the self-pay exceeds 2,000 yen.
In addition, hometown tax payment is not a system where residents tax becomes zero. This is a mechanism to be deducted from the following year's tax.
If you look at the cash flow, you will have to pay first, and you will have to pay the tax.
If you make a mistake here, you will be suffering from your hand money because it is going to be taxed.
What happens if you don’t pay resident tax
If you can’t pay the resident tax, you should not do it.
If left, it will be the next flow.
| Stage | Getting Started |
|---|---|
| Delivery time | Unpaid |
| Deposit | Deferred according to the number of days |
| 催告 | You need to pay by document or phone |
| Property Survey | Find salary, deposit and real estate |
| Contact Us | Deposits and payrolls |
In the local tax law, a denial will be sent within a certain period of time. In the guidance of the local government, there is an example that explains to send a denial within 20 days after the deadline limit.
In addition, if you do not pay even if you receive a denial, you may proceed to seizure legally.
In reality, there are many local governments with opportunities for entertainment and consultation.
However, it is a story of "people who are consulting".
If you are ignored, you can see the person who has no intention to pay.
How to move when not paid
If you cannot pay, we will contact the local government first.
You can call us at the counter, so we will tell you the following three things:
- Current income status
- How much can I pay?
- Is there a situation such as un業, illness, or bankruptcy?
Depending on the municipality, you can consult the payment, grace and deduction system.
In the event of un業, illness, disaster, business malfunction, etc., it may be subject to deduction depending on the condition.
The most important thing here is not to make a clean explanation.
If you can’t pay, you can’t pay.
The resident tax does not matter what to do if you leave it like a credit card revo payment. If left, there will be more risk of deducting and separating.
FAQ
Q1. What happens if I leave the company?
You may have to pay a salary, or you may have to pay the remaining residents tax on your own.
From January to May, there are many cases where the re。ement amount is withdrawn from the last salary or re。ement amount. From June to December, payment can be received at home later.
Q2. Do I need to pay the resident tax in no positions?
If you have a certain amount of income in the previous year, you may have to pay tax even if you are unemp。ed.
Residents tax is determined by the previous year's income rather than the current income. If it is difficult to pay in the absence of business, please consult the local government deduction, grace, and installment.
Q3. Is it possible to pay only the resident tax of the sub-business?
You may be able to pay by yourself in the column related to the resident tax of the final declaration.
However, depending on the sub-commission of salary income and the processing of local governments, it may be used as normal collection as desired. If you do not want to know the company, it is safe to confirm it to the municipality before the declaration.
Q4. How many days can I ignore resident tax?
I can't say that it is always pushed in days.
However, if you leave it even after you receive a denial, you may proceed to the金gnation, entertainment, property investigation, and seizure. It will move faster than I expected. It is better to contact us at the time of the first reminder than the yellow or red event is rying.
Q5. Can I reduce my resident tax if it is too high?
It is not deducted simply because it is high.
However, if there is a situation such as un業, illness, disaster, bankruptcy, income sudden reduction, it may be subject to deduction or grace depending on the municipality. If you receive a notification, please consult the local residents tax representative first.
Q6. If you pay tax, will this year's residents tax be zero?
not zero.
Furusato tax is a system that receives deduction from income tax and resident tax up to a certain limit for the part exceeding 2,000 yen of the部分 amount.
In addition, the residents tax is lighter, and it is mainly for the following year. It is not that the payment book received this year will disappear.
If the upper limit is exceeded, the self-payment will be taken.
Q7. What is the annual income tax?
If you are a single company or a part-time job, you may be charged a resident tax if you exceed the annual income of 1 million yen.
However, tax-free lines vary depending on local governments,自治体 year, dependents, persons with disabilities, minors, and individual parents.
The tax-exempt line of income tax is not the same as the “wall of 103 million yen”. Even if you do not have income tax, there is a case that it takes only a few thousand yen.
Q8. Where do I pay the resident tax if I move?
As of January 1st of the year, I will pay to the municipality where the residence card was.
For example, if you move from A city to B city in March 2026, the resident tax for、20 2026 will be paid to A city in principle. B Tax to the city is after the following year.
Q9. How much is the annual income tax of 4 million yen?
If you are a single company employee and only pay income, the annual income of 4 million yen is about 70,000 to 200,000 yen per year.
However, dependents, social insurance premiums, iDeCo, medical expenses deductions, hometown tax payments, etc. Tax is not included in annual income.
Q10. Can I pay resident tax by credit card or smartphone payment?
Many local governments support credit cards, internet banking, and smartphone payment applications.
If there is an eL-QR or eL number in the payment form, you may be able to pay from the local tax payment site or the corresponding app.
However, the payment method that can be used depends on the municipality and payment method. Payment by credit card may be required to pay the system fee.
Resident tax is paid for the previous year's income for the next year.
If you are a company employee, you can pay 4 times a year in the payment form.
The most important thing to pay is the time lag.
In the second year of the society, the settlement of payments after re ement is determined by the resident tax.
Simple measures.
- In June, you know that residents tax begins
- Estimate for the next year before re ement
- minate deductions
- Use the tax in the upper limit
- If you are unable to pay, please consult the local government immediately.
Residents tax appears suddenly if you do not know.
However, if you know the mechanism, you can prepare in advance.
The fear is to leave the tax itself without knowing.