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GUIDE · RESIDENT TAX

Resident tax for employees

住民税の特別徴収Tokubetsu choshu — deducted from salary, June to May

Besides income tax, employees pay local resident tax. Employers usually deduct it from salary and pay it to each employee’s city — on a June-to-May cycle.

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Updated October 26, 2026 · Checked against the official site by our editors

Amount

From city

Notice arrives in May

Deduct

Jun – May

12 monthly deductions

Pay by

10th

Of the following month

Small

2× a year

Option for 9 or fewer staff

How special collection works

  1. 01

    Report last year’s salaries 給与支払報告書

    Early in the year, send each city a salary report for employees living there.

  2. 02

    Receive the tax notice 税額の通知

    In May, each city sends the employer the amount to deduct for each employee.

  3. 03

    Deduct from salary 給与から差引き

    Every month from June to the next May.

  4. 04

    Pay the city 納入

    By the 10th of the following month (next business day if a holiday).

Workplaces that regularly pay 9 or fewer people can apply to pay twice a year instead.

Good to know

  • The city sets the amount — the employer only deducts and pays it
  • Resident tax is based on the previous year’s income, so new arrivals often pay none in their first year
  • When an employee leaves, notify the city; the remaining tax may be collected from the last salary or paid by the employee

FAQ

Do employers deduct resident tax in Japan?

Usually yes. Under special collection, the employer deducts the amount set by each employee’s city from salary every month from June to May and pays it by the 10th of the next month.

Why does a new employee from abroad pay no resident tax?

Resident tax is based on the previous year’s income in Japan, so people who just arrived often pay none in their first year.

Can small businesses pay resident tax less often?

Yes. Workplaces that regularly pay 9 or fewer people can apply to pay twice a year.

Sources

This page is a plain-English summary, not legal advice. The official Japanese guidelines always take priority.

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