Residential tax information for those who are moving abroad【市民税・県民税】海外転出される方へ

Concerning residential (municipal and prefectural) taxes                                                                      

Residential taxes should be paid to the municipality in which you were living in on Jan 1st.                                

                                    

Concerning residential tax proceedings before moving abroad                                                                         

1. If you are moving abroad after you have received a tax notification (notice of residential taxes):                                                                     

Those who are moving abroad and haven't yet paid residential taxes,                                                                          

must do residential tax proceedings before leaving Japan.                       
                                             

(1) Those who have residential taxes deducted from their salary                                                                      

If you wish to have the remaining tax deducted from your final paycheck:                                                                     

Please ask your employer if it is possible to have your residential tax deducted from you paycheck.                                                                    

If you cannot have the tax deducted from your paycheck, use one of the methods described in (2).                
                                                   
 

(2) Those who pay residential taxes themselves                                                                      

Please choose from the following payment methods (A), (B), and (C).                                                   
                       

A) Paying via taxpayer proxy                                                                        

You can nominate a person to pay your taxes on your behalf.                                                                          

In this case, you will have to fill out the Notification of Taxpayer Proxy proceedings and submit it to the Municipal Tax Division service counter.                     
                                                

B) Paying via bank transfer                                                                           

You can have your residential tax transferred automatically from your bank account.                                                                             

Fill out a bank transfer application (kōza furikae iraisho, available at the Municipal Tax Division service counter) and submit it to your financial institution.                                   
                                

C) Paying via payment slip                                                                           

Get a payment slip (nōfusho) from the Municipal Tax Division service counter.                                                                          

Please come to Izumo City's Municipal Tax Division.                                 
                                         

2. If you are moving abroad before tax notifications are sent out:                                                                     

Izumo City tax notifications are sent out in June.                                                                    

If you will not come back to Japan by the time tax notifications are sent, please nominate a taxpayer proxy.           

If you are moving abroad for a year or longer:                                                                        

市(し)民(みん)税(ぜい)・県民(けんみん)税(ぜい)（住民税(じゅうみんぜい)）　について

　住民税(じゅうみんぜい)は、その年(とし)の　１月(がつ)１日(にち)に　住(す)んでいた　市(し)町(ちょう)村(そん)へ　払(はら)います。

海外(かいがい)転出(てんしゅつ)する前(まえ)の　住民税(じゅうみんぜい)の　手(て)続(つづ)きについて

１．納税(のうぜい)通知書(つうちしょ)（住民税(じゅうみんぜい)の　お知(し)らせ）が　届(とど)いた後(あと)に　海外(かいがい)転出(てんしゅつ)する　場合(ばあい)

　まだ　払(はら)って　いない　住民税(じゅうみんぜい)が　ある人(ひと)は、海外(かいがい)転出(てんしゅつ)する前(まえ)に　住民税(じゅうみんぜい)の　手(て)続(つづ)きが　必要(ひつよう)です。

（１）給与(きゅうよ)から　住民税(じゅうみんぜい)を　引(ひ)いている人(ひと)　

　残(　のこ)りの　住民税(じゅうみんぜい)を　最後(さいご)の　給与(きゅうよ)から　引(ひ)きます。                                                                           

　給与(　きゅうよ)から　残(のこ)りの　住民税(じゅうみんぜい)が　引(ひ)けるか、　会社(かいしゃ)に　聞(き)いて　ください。                                                                             

　給与(　きゅうよ)から　住民税(じゅうみんぜい)が　引(ひ)けない　場(ばあい)合は、（２）の　方(ほう)法(ほう)で　払(はら)います。                                                                             

（２）住(じゅう)民(みん)税(ぜい)を　自(じ)分(ぶん)で　払(はら)っている人(ひと)　

　次(　つぎ)の　A、B、C、　から　払(はら)い方(かた)を　選(えら)んで　ください。
 

　A）納(のう)税(ぜい)管(かん)理(り)人(にん)が　払(はら)う

　　　自分(じぶん)の　代(か)わりに　税(ぜい)金(きん)を　払(はら)う人(ひと)　（納税(のうぜい)管理人(かんりにん)）を　決(き)める()　方法(ほうほう)です。

　　　「納税(のうぜい)管理人(かんりにん)申告書(しんこくしょ)」を　市民税課(しみんぜいか)へ　提出(ていしゅつ)して　ください。

　B）口座(こうざ)振替(ふりかえ) で　払(はら)う

　　　口座(こうざ)から　住民税(じゅうみんぜい)を　自動(じどう)で　引(ひ)き落(お)としする　方法(ほうほう)です。　

　　「口座(こうざ)振替(ふりかえ)依頼書(いらいしょ)」を　金融(きんゆう)機関(きかん)へ　提出(ていしゅつ)して　ください。

　C）納付書(のうふしょ)で　払(はら)う

　　　納付書(のうふしょ)を　渡(わた)します。　市民税課(しみんぜいか)へ　来(き)て　ください。

２．納税(のうぜい)通知書(つうちしょ)が　届く(とど)前(まえ)に　海外(かいがい)転出(てんしゅつ)する　場合(ばあい)

　　住民税(　　　じゅうみんぜい)の　税額(ぜいがく)は、出雲市(いずもし)が　6月(がつ)に　納税(のうぜい)通知書(つうちしょ)を　送(おく)って　お知(し)らせします。

　　納税(　　　のうぜい)通知書(つうちしょ)が　届く(とど)までに　日本(にほん)に　入国(にゅうこく)しない時(とき)は、納税(のうぜい)管理人(かんりにん)を　決(き)めて　ください。

海外(かいがい)転出(てんしゅつ)が　１年(ねん)以(い)上(じょう)の　場(ば)合(あい)

１月(がつ)１日(にち)を　またいで、１年(ねん)以(い)上(じょう)　海外(かいがい)にいた　場合(ばあい)、　その年度(ねんど)の　住民税(じゅうみんぜい)は　かかりません。