The resident tax bill that arrives in June
Juminzei is the tax that surprises every foreigner at least once — because it's billed a year behind your income.
What it is
Resident tax (住民税 — on notices often 特別区民税・都民税 or 市民税・県民税) is roughly 10% of last year's taxable income, paid to your city and prefecture. It's billed in June for the previous calendar year.
This is why your second year in Japan feels poorer than your first — year one you had no prior-year income, so no juminzei. It's also why a bill can chase you after you quit a job or even leave Japan.
Two ways it's collected
- 特別徴収 (special collection): your employer deducts it monthly from salary. No slips, nothing to do.
- 普通徴収 (ordinary collection): you get a notice with 4 slips, typically due end of June, August, October and the following January/February.
How to pay
Same options as other city bills: convenience store, bank, barcode apps (PayPay etc.), the national payment site (地方税お支払サイト, eL-QR), or auto-debit.
If you're late
A demand letter (督促状) follows with late fees (延滞金). Cities can and do seize bank accounts for long-ignored resident tax — it's the most aggressively collected local tax. If you can't pay, go to the tax counter before the deadline; instalment plans are routine.
Leaving Japan?
Appoint a tax representative (納税管理人) or settle before departure — the bill for your final year arrives the June after you leave.
Photograph it and Kakete tells you the amount, the deadline and exactly what to do — in your language, free.
Scan your letter →