[Answer]
As
long as you are a resident of the city as of January 1 of a given tax year,
resident taxes, which consist of prefectural and municipal taxes, are levied
irrespective of your nationality. If you are categorized as a non-resident, your
income is essentially exempt when it comes to resident taxes, but you still
have to pay per-capita portion of business operation or real estate in Japan,
if any.
(Tax amount) revised since fiscal 2007
Per-capita
levy for Prefectual tax is 1000 yen, while municipal tax is between 2000 yen and
3000 yen, depending on the city you live in.
Per-income
levy is calculated by multiplying taxable income of previous year by a factor
of 10%
Taxable
Income =Gross Income – (Salary deduction + Social Insurance Premium + spousal
deduction + dependent deduction + basic deduction etc.)
(Tax Collection) the municipal government collects both prefectural and
municipal taxes
Special
collection method is applicable only to employment income earners whose
resident taxes are deducted from their monthly salary during the period of June
of the current year to May of the following year, and pensioners aged 65 or
older whose resident taxes are withheld from their pension.
Under
the Ordinary Collection method, taxpayers make payments in four installments in
June, August, October and January, though bank withdrawal or direct payment to
financial institutions.