Daily life(暮らし)

About Taxes

Foreign nationals are obliged to pay taxes if they live in Japan and have a certain amount of income.

(1) Types of taxes

There are two types of taxes: “National tax” paid to the national government and “local tax” paid to local governments, such as prefectural and municipal governments. For the national tax, see the NATIONAL TAX AGENCY website.

Local taxes include:

[1] City/prefectural tax


Those who had an address in Miyazaki City on January 1st and had income in the previous year.

[Amount of tax]

The taxable amount is determined based on the income of the previous year.

[Declaration of income, etc.]

Those who have an address in Miyazaki City on January 1st must declare the income of the previous year to Miyazaki City.
The following people do not need to declare their income.

  • Those who filed an income tax return with the tax office
  • Those whose income is limited to salary from their company and the company has submitted salary documents to Miyazaki City.

[2] Property tax


Those who have land, buildings, and business assets in Miyazaki City as of January 1st every year

[Amount of tax]

The taxable amount is determined based on the values of land, buildings and business assets.

[3] Light vehicle tax (type discount)


Those who have a motorized bicycle, a light car, a small special car, and a two-wheeled small car as of April 1st every year.

[Amount of tax]

The amount of tax is determined by the size of the motorbike or car.

(2) How to pay taxes

Check the amount of tax on the Tax Payment Notice sent from Miyazaki City and pay it at the city hall, a bank, a post office, etc. using the enclosed Payment Slip.

Payment notices with a barcode can also be paid for at a convenience store or using a smartphone application (PayPay, LINEPay, PayB).

Payment notices with a QR code can be paid for by credit card using the website "eLTAX."

If you failed to pay the tax by the due date, a Reminder will be sent within 20 days from the due date. If you do not pay taxes even after receiving the Reminder, we may seize your property, such as salary and deposits.
If you have difficulty in paying taxes, consult us as soon as possible.

(3) Certification of city tax

[1] Certification of city tax is required when you want to:

  • Extend the period of stay
  • Apply for a scholarship
  • Purchase a house or car
  • Enroll your child in educational or child care facilities, etc.

[2] Type of certificate and fee

Type of certificate Issuing counter Fee
Certificate of Tax Payment All counters 300 yen/certificate
Certificate of Non-delinquency City hall/General Branches 300 yen/certificate
Certificate of Light Vehicle Tax Payment (For car inspection) All counters Free
Certificate of Income and Taxation All counters 300 yen/certificate

* All counters: Citizens Registration Management Division, general branches, regional centers, regional offices, branch offices, citizen service corners

(Inquiries) ※Japanese only

Content of inquiry Inquiries
City/prefectural tax and light vehicle tax (type discount) Finance Department Income Tax Division
Tel:0985-21-1748 E-mail:[email protected]
Fixed asset tax Finance Department Property Tax Division
Tel:0985-21-1743 E-mail:[email protected]
Tax payment Finance Department Tax Collection Division
Tel:0985-21-1741 E-mail:[email protected]
Certification of payment of city tax Department of Regional Development Citizens Registration Management Division
Tel:0985-21-1752 E-mail:[email protected]

* For prefectural tax, please contact the Miyazaki Prefectural Tax and General Affairs Office (0985-26-7605).

Call Center

(a representative)


Reception hours: 8:00 am to 5:15 pm (Monday to Friday, excluding holidays)
Please be careful not to call the wrong phone number

1-1-1 Tachibanadori-Nishi Miyazaki City, 880-8505

Access / Miyazaki City Hall Directory