Residence tax notice

Last checked: 6 October 2026

This is your bill for residence tax (juminzei), a local tax on what you earned last year. If the tax is not taken from your salary, you pay it yourself with this letter, usually in four parts.

What to do now

Check the yearly total and the four dates. Keep all the payment slips (納付書) and pay the first one by its date.

What it is: Residence tax on your income from January to December of last year. It is charged by the city where you lived on January 1.
Who sends it: Your city or ward office (市役所・区役所).
When it arrives: Early to mid June, in each year you owe the tax.
Deadline: Usually four payments: end of June, August, October and January. The exact dates are printed on your letter and move to the next working day when they fall on a weekend or public holiday.

How to read it

Tap a number to see what it means. Yellow marks the amount and the deadline.

Simplified drawing. The exact layout differs by city.

Step by step

Check that the name and address are yours, and find the yearly total (年税額).
Find the four deadlines (納期限) and put them in your calendar.
Pay each slip by its date at a convenience store, bank or post office, or with an app that reads the barcode or QR code.
Keep the receipt part of each slip. You may need to show that you paid, for example when you renew your status of residence.
If you will leave Japan before you finish paying, name a tax representative (納税管理人) and tell your city office before you leave.

Ways to pay

Convenience storeUse the barcode on the slip. Some cities set a limit, such as ¥300,000 per slip.
Bank, post office or city office counter
Pay-easy (ペイジー) through online banking
Smartphone payment appsScan the barcode or QR code. Which apps work depends on your city.
Credit cardThrough your city’s online payment service, where available.
Direct debit (口座振替)Apply in advance at your bank or city office.

Payment methods differ by city. The back of your letter lists the ones you can use.

If you do not pay

You receive a formal reminder (督促状).
Late fees (延滞金) are added. From January 2026 they are 2.8% a year for the first month after the deadline, then 9.1% a year. Fees under ¥1,000 are not charged.
If you still have not paid 10 days after the reminder was sent, the city can seize your salary, bank savings or property.
Unpaid tax counts against you when you renew or change your status of residence.

If you cannot pay

If money is tight or your situation has changed, ask your office first.

Contact the tax section (税務課・納税課) of your city office before the deadline. Many cities can delay payment (徴収猶予) or let you pay in parts.
If you lost your job or your income fell sharply, ask whether you can get a reduction (減免). The rules differ by city.

Common questions

My company takes tax from my salary. Why did I get this letter?

When you leave a job, the remaining residence tax usually switches to paying it yourself (普通徴収), and the city sends you this letter. Depending on when you leave, the rest may instead be taken in one go from your last salary.

I moved in the middle of the year. Which city do I pay?

The city where you lived on January 1 charges the whole year, even if you moved later.

I am leaving Japan. Do I still have to pay?

Yes. The whole year is still due. Pay before you leave, or name a tax representative (納税管理人) and tell your city office.

Show this at the counter

Show this to the staff if you go to the office in person.

住民税の納税通知書について相談したいです。日本語があまり分かりません。支払いの期限と方法を教えてください。分割で払えるかも相談したいです。

In EnglishI would like to ask about my residence tax notice. I do not understand much Japanese. Please tell me the deadlines and how to pay. I would also like to ask if I can pay in parts.

Official sources