Resident tax

[Question]How is your resident tax determined?

[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. For more details, please contact your city office.