City Taxation

Tax paid to the city is base tax (Kintou Wari) and income tax (Sho Toku Wari).  Base tax is the same for everyone however; income tax is dependant on your salary.  There are three main taxation groups.

1. Persons who are resident in the city (base tax and income tax).
2. Persons who do not reside in the city but have property or work in the city (base tax).
3. Person who are living in Nomi City and who’s dependant is liable for base tax, must also pay the base tax and income tax

[2005 : 2000 yen (City:1500 yen Prefecture:500 yen) ]
[2006 : 4000 yen (City:3000 yen Prefecture:1000 yen)]

In accordance to taxation laws disabled persons, under-aged persons (below 20), pensioners (over 65) and widowers will up to a certain income limit be exempt from tax.  From 2006 exemption allowance on tax for pensioners will decrease incrementally each year.

The first of January is the base date for taxation purposes. Self tax assesment must be declared by March the 15th for the previous year between January 1st and December 31st. The following are not required to submit a self assessment tax form.

1) If the resident had submitted a final declaration tax form (income tax return form – kakuteishinkoku) or if the resident’s employee has submitted a salary payroll declaration form to the City office.

2)Students who have no income and are living on savings and allowances, self-dependants, unemployed persons and persons who wish to apply for tax certificates and documentation.

The information used in the declaration form is used for, but not limited to; national health insurance tax evaluation, nursing-care insurance, nursery care placement, child benefit allowance and municipal housing. Failure to correctly declare can lead to incorrect tax evaluation/deductions and the non-issuance of vital documentation may result.

What happens when you declare?
You will be able to apply for documentation necessary for scholarships applications and other tax related documents.  If income is below a certain level, reductions on national health insurance premiums etc may also be granted. 

To maintain fairness to all taxpayers, all tax must be settled by the tax payment deadline.  Failure to do so will result in a late penalty fine which will increase incrementally with the length of time elapsed past the deadline.  If you are having problems with tax payment please contact the Tax Payment Advice Center as soon as possible (situated at the Tax Department in City Hall-Terai Branch) before the deadline.  We will advise on the many different payment methods and issues concerning tax.

Notices and reminders will be sent out to all tax payees who have not paid outstanding taxes by the deadline. In the unfortunate event that even after demand notifications have been made, failure to settle all tax payments will result in further actions to retrieve outstanding payments.