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Update:November 8, 2017

Taxes

People living in Japan must pay taxes regardless of nationality.

Individual Inhabitant tax

This tax is levied on those whose address is in Sapporo as of January 1 and those who live outside the city but own a dwelling or a business place within it.
The tax is paid to the City of Sapporo. You must submit an income report by March 15 every year (exempting those who have filed an income tax return and/or those whose annual income report is submitted by their business entity), and the City Tax Office will send a Notification of Tax Payment. Payments are to be made in four installments (June, August, October and the following January) at a financial institution or a convenience store.
If you receive a salary or are on pension, however, tax is withheld automatically from your paycheck or pension money.

Fixed property tax

This tax is levied on those who own land and/or property in Sapporo as of January 1.
The tax is paid to the City of Sapporo. The City Tax Office will send a Notification of Tax Payment, and payments are made in four installments (April, July, September and December) at a financial institution or a convenience store.

Lightweight automobile tax

This tax is levied on those who own a car or motorcycle with an engine displacement of 660 cc or smaller as of April 1.
The tax is paid to the City of Sapporo in May annually. The Chuo City Tax Office will send a Notification of Tax Payment, and payment can be made at financial institutions or convenience stores.

Tax Manager

If you will have trouble paying taxes such as individual inhabitant tax and fixed property tax due to situations such as moving to another country, you have to turn in an application stating the tax manager you designated at the municipal tax office. Your tax manager will be in charge of managing tax affairs in your place.

Automobile tax

This tax is levied on those who own a car with an engine displacement exceeding 660 cc as of April 1. The tax is paid to the Hokkaido government in May annually. The Sapporo Prefectural Tax Office will send a Notification of Tax Payment, and payment can be made at financial institutions or convenience stores.

Automobile Tax Department, Sapporo Prefectural Tax Office (page. http://www.city.sapporo.jp/city/english/facilities.html#page-prefectural-tax)

National tax

For information on taxes paid to the national government, such as income tax and consumption tax, contact a tax office.

Filing out a final income tax return (kakutei shinkoku)

In this procedure, you calculate your annual income from January to December and your income tax or Special Reconstruction Income Tax based on this income, in order to verify any excess or deficiency in the withheld tax. For those employed by a company, the company performs the procedure. Those who are self-employed or have earned income other than that from a salary must file a final income tax return with the tax office. Final returns and a related handbook are distributed at tax offices, and can be downloaded from the National Tax Agency’s website (Japanese/English).

Tax Offices ( http://www.city.sapporo.jp/city/english/facilities.html#page-tax)

National Tax Agency website http://www.nta.go.jp/ (Japanese/English)