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Sakai City Tax Facts

Sakai City Tax Classification

Classification Taxpayers
Municipal Inhabitants Tax (individual/Corporation) [Individual]
Individuals residing in Sakai City and having income in the past year.
[Corporation]
A corporation having its office or place of business in Sakai City.
Fixed Property Tax Persons listed as owners of fixed assets in the tax cadastre as of 1 January each year.
Light Vehicle Tax Owners of light vehicles or other small vehicles.
City Planning Tax Owners of land and buildings located within urbanization areas.
Business Office Tax Person(s) conducting business in a building.
Special Landholding Tax Landowners or persons who acquire land.
(Taxation is suspended from FY 2003 for the time being.)
Municipal Tobacco Tax Persons who produce tobacco or wholesale it.
Spa Tax A person who bathes in a hot spring is subject to the tax.

Individual Municipal Inhabitants Tax Information For Foreigners

The following information is a guide to the general requirements in regards to the Individual Municipal Inhabitants Tax system in Sakai. Taxation is based on the "Sakai-shi Shizei Jorei"堺市市税条例 (Sakai City Municipal Tax Act).

Individual Municipal Inhabitants Tax(「個人市民税」Kojin shiminzei)

If you were a resident of Sakai on January 1, you are required to file an Individual Municipal Inhabitants Tax return. Please note that the Individual Municipal Inhabitants Tax is an important part of Sakai City Tax. In order to process the Individual Municipal Inhabitants Tax, an assessment system is in place, where unless you file your final income tax return for the year, you will have to provide some income information. The Individual Municipal Inhabitants Tax is further divided into two types of tax. The first is Per capita, and the second is Income Basis. Your Individual Inhabitants Tax is calculated on the calendar year, therefore from January 1 through till December 31. Individual Prefectural Inhabitants Tax will also be collected at the same time as the Individual Municipal Inhabitants Tax, and the system is similar to that of the Municipal tax system.

Those Required to Pay Tax

Those who are City residents on January 1.
 Persons having a domicile in Sakai City and persons having a residence in Sakai City for one year or more are termed residents."Domicile" refers to the principal base and center of one's life."Residence" refers to a location in which an individual continually resides for a certain time but which dose not qualify as a base and center of his/her life.
Those who have an office, working place, or house but not having residents in Sakai City.
 →Tax will be calculated on Per capita only.

Declaration of Municipal and Prefectural Tax

Declaration of Municipal and Prefectural Tax

The declaration of municipal and prefectural tax is an important procedure which provides the basis for the calculation of taxes in 2011 and also allows the tax payer to be issued a Certificate of Tax which includes "proof of income" and "proof of payment of tax".

Who has to declare their municipal and prefectural tax?

Anyone who has an address within Sakai City as of January 1 of a given year and received income between January 1 and December 31 of the previous year.

excluding

  • anyone whose place of employment automatically informs the municipal government of his/her earnings or
  • anyone who informs the national tax office of his/her income tax individually.
    Furthermore, anyone who would like to receive a "proof of income" but did not receive any income over the year can declare in order to receive the proof.

Declaration Consultation and Reception Venue

February 16-March 15, 9:00am-5:15pm(not including Sat & Sun)

Ward Location
Sakai Ward City Hall
3rd floor, Main Office
Naka Ward Naka Ward Office
2nd floor
Higashi Ward Higashi Ward Office
2nd floor
Nishi Ward Nishi Ward Office
2nd floor
Minami Ward Minami Ward Office
2nd floor
Kita Ward Kita Ward Office
1st floor
Mihara Ward Mihara Ward Office
3rd floor, Main Office

For more information contact

Sakai Ward City Tax Office TEL (072) 228-7410 FAX (072) 228-7766
Naka Ward City Tax Office TEL (072) 270-8185 FAX (072) 270-8102
Higashi Ward City Tax Office TEL (072) 287-8104 FAX (072) 287-8115
Nishi Ward City Tax Office TEL (072) 275-1905 FAX (072) 275-1917
Minami Ward City Tax Office TEL (072) 290-1804 FAX (072) 290-1816
Kita Ward City Tax Office TEL (072) 258-6714 FAX (072) 258-6822
Mihara Ward City Tax Office TEL (072) 363-9317 FAX (072) 361-1889

Necessary Documents

Personal seal (inkan), documentation of income (withholding slip), receipts of National Health Insurance Premium, Proof of deduction for Life Insurance Premium or Insurance against Loss, receipts for medical treatment.

Calculation of Deductions and Exemptions

Deductions and
Exemptions
Deductible Amount
Deduction for Casualty Losses If a taxpayer has a loss on assets from a disaster etc. for himself or herself and the spouse or other relatives living with him or her, or unusual expenditures exceeds 10% of the total of income, the excess amount is deductible from income (as for expenses directly caused by a disaster, 10% of the total of income or ¥50,000).
Deduction for Medical expenses If a taxpayer pays medical or dental fees for oneself or a spouse or relatives living together with the taxpayer, and the amount of such expenses (minus any insurance proceeds) exceeds the lesser of ¥100,000 or 5% of the total of income. The maximum deductible amount is ¥2 million.
Deduction for Social Insurance Premiums The amount of social insurance premiums paid.
Deduction for small-scale enterprise mutual aid premiums The total amount of small-scale enterprise mutual aid premiums.
Premiums for personal pensioners in accordance with Defined Contribution Pension Law and Mutual aid premiums for mentally and physically handicapped persons.
Deduction for insurance premiums

1. When the entire premium is for life insurance
 ¥15,000 and under the amount of premium paid
 ¥15,001 - ¥40,000 ¥7,500+1/2×[the amount of premium paid]
 ¥40,001 - ¥70,000 ¥17,500+1/4×[the amount of premium paid]
 Over ¥70,000 ¥35,000
2. When the entire premium is for an individual pension plan
 ¥15,000 and under The amount of premium paid
 ¥15,001 - ¥40,000 ¥7,500+1/2×[the amount of premium paid]
 ¥40,001 - ¥70,000 ¥17,500+1/4×[the amount of premium paid]
 Over ¥70,000 ¥35,000
3. When the premium is for both 1. and 2.
The amount calculated under the disposition of 1. regarding life insurance]+[the amount calculated under the disposition of 2. regarding an individual pension plan]

Deduction for Earthquake Insurance Premiums

1. When the entire premium is for earthquake insurance
 ¥50,000 and under The amount of premium paid×1/2
 Over ¥50,000 ¥25,000
2. When the entire premium is for fire and other casualty long-term insurance
 ¥5,000 and under The amount of premium paid
 ¥5,001 - ¥15,000 the amount of premium paid×1/2+¥2,500
 Over ¥15,000 ¥10,000
3. When the premium is for both 1.and 2.
 (1) When the amount calculated under the disposition of 1. and 2. is ¥10,000 or less. . . .The amount calculated under the disposition of 1. and 2.
 (2) When the amount calculated under the disposition of 1. and 2. is over ¥10,000. . . .¥10,000

Disability Deduction

If you, your spouse, or another dependent has a disability...........\260,000/ person
(For special disabilities, the deduction will be \300,000/person if you live separately and \530,000/ person if you live together.)

Exemption for a widow, widower, or working student

If a taxpayer is a widow, widower (whose income for the previous year was ¥5 million or less), or working student (whose income for the previous year was ¥650,000 or less)........... ¥260,000
However, ¥300,000 is the deduction for widows whose total income is "5 million and under and who are raising a child (children) as a dependent (dependents).

Spouse Deduction

If your spouse's total income during the last year was \380,000 or less...........
[1] \330,000 for spouses 69 years old and under
[2] \380,000 for spouses 70 years old and over

Special Exemption for spouses

An exemption is allowed for a spouse who lives with a taxpayer whose taxable income is "10 million or less. The amount of deduction varies according to the spouse's income.
The maximum amount is ¥330,000.

Dependant Deduction

If your dependents' total income during the last year was "380,000 or less...........
[1] "330,000 for dependents 18 years old and under
[2] "450,000 for dependents between 19 and 22 years old
[3] "450,000 if your dependent is your parent, 70 years old or over and lives with you.
[4] "380,000 if your dependent is 70 years old or over and the conditions in [3] do not apply.

Basic Exemption ¥330,000

Calculation of Your Individual Inhabitants Tax

Tax paid = (Per capita) + (Income Basis)

Per capita

Tax Rate: 3500 yen (Individual Municipal Inhabitants Tax)
1500 yen (Individual Prefectural Inhabitants Tax)

Income Basis

Tax Base

Total Income
"Total Income" is income minus necessary expenses
 If your income is salaried income then you are entitled to apply for the deduction of specially designated expenditures from salaried income.
Income Basis is calculated using the following formula
 Income Basis = (taxable income) x (tax rate)
Calculation of taxable income
 Total income minus deductions and exemptions

Tax Rate

 Municipal Tax:6%
 Prefectural Tax:4%
 Total:10%

Light Vehicle Tax (「軽自動車税」Kei Jidoushazei)

Light vehicle tax is collected from owners of an engine-powered cycle, light motor vehicle, small special-purpose vehicle or two-wheeled small vehicle (collectively called “light vehicles”) whose registered parking space is located in Sakai City as of April 1 each year. Light vehicle tax rates are specified according to the type and engine displacement of the taxed vehicles, as shown in the table below.

Vehicle type and engine displacement Color of the mark Tax rate (yen)
Engine-powered cycle 50 cc or less White 1,000
Over 50 cc to 90 cc Yellow 1,200
Over 90 cc to 125 cc Pink 1,600
Three or more wheels Over 20 cc to 50 cc Blue 2,500
Light motor vehicle Two-wheels Over 125 cc to 250 cc 2,400
Three-wheels 660 cc or less 3,100
Four or more wheels 660 cc or less Passenger use For business use 5,500
Passenger use For personal use 7,200
Freight For business use 3,000
Freight For personal use 4,000
Small special-purpose vehicle For agricultural work Green 1,600
Other(forklift, shovel loader, etc) Green 4,700
Small-sized two-wheeled vehicle Over 250 cc 4,000

Reports for Light Vehicle Tax

In relation to light vehicle tax, you must file a report when you:

  • Obtain a light vehicle by purchase or transfer,
  • Lose a light vehicle by scrapping, sale, transfer, or theft, or
  • Change your address or the permanent parking space of your light vehicle.
A report can be filed to shown in the table below.
Engine-powered cycle and small special-purpose vehicles City Tax Office  
Light motor vehicles
(three or more wheels)
Izumi Branch Office, Light Motor Vehicle Inspection Organization Address: 2-190-3, Yamada, Nishi-ku, Sakai City
Phone: 072-273-1561
URL:http://www.keikenkyo.or.jp/
Two-wheeled small vehicles including motorcycles over 125 cc Izumi Motor Vehicle Inspection Office, Osaka Transport Branch Address: Kanyuuchi, Uedaicho, Izumi City
Phone: 050-5540-2060
URL:http://wwwtb.mlit.go.jp/kinki/

Owners of light vehicles who move out of Sakai City or leave Japan must file a Report for Light Vehicle Tax and pay tax before departure.

Tax Payment (「納税」 nouzei)

Taxpayers are required to pay their city taxes by the designated date (due date).

Individual city resident tax collected by the ordinary method, light vehicle tax, property tax, and city planning tax must be paid by the due date indicated on Tax Notifications.

If you move out of Sakai City or leave Japan, please be sure to appoint a tax agent or pay the outstanding amount before departure, to avoid default of payment.

Tax agent

Those who are required to pay city resident tax, property tax, special land-holding tax, or business facility tax but do not have an address, domicile, office or business base in Sakai City, should appoint a tax agent who will receive tax slips, pay taxes and conduct other tax-related procedures on their behalf. It is not necessary to appoint a tax agent if those taxpayers notify relevant authorities of their ability to complete their tax payments without a tax agent and obtain approval from such authorities.

File the above reports and notification to the City Tax Office.

Payment

City taxes can be paid at most banks, trust banks, credit associations, credit unions, post offices and agricultural cooperative associations, in addition to convenient stores (city or prefecture resident tax, property tax, city planning tax, and light vehicle tax only). Be sure to confirm with the institution whether they process tax payment.

When failing to pay city taxes by the due date

Failing to pay city taxes by the due date is regarded as default, which may result in imposition of a penalty or legal action.

Revision of city tax penalty rates

In accordance with the revision of national policy regarding overdue taxes, the penalty rates applied on and after January 1st, 2014 to overdue city tax have been revised.

What has been revised?
City Tax Penalty Rates (applied on and after January 1, 2014 to overdue taxes)
For the first month of delinquency, the penalty rate imposed is calculated by adding 1% to the special standard rate.* (The maximum penalty rate for the first month is 7.3%.) After one month has elapsed, the penalty rate imposed is calculated by adding 7.3% to the special standard rate. (The maximum penalty rate after the first month of delinquency is 14.6%.)
*The special standard rate is calculated by adding 1% to the annual average contractual interest rate on new and short-term bank loans for the year to the previous September which is announced by the Minister of Finance each year.

Collection procedures

The Sakai City government sends letters or visits taxpayers in default to remind them of their tax obligations, assuming that they may have failed to pay due to mere carelessness or other specific reasons.

Further failure to meet tax obligations may result in a seizure of assets, (salaries, savings and deposits, real estate, telephone subscription rights etc.) in fairness to residents who have duly paid their taxes and to secure city tax revenues. If a person fails to meet tax obligations even further without due reason, the seized property will be put up for public auctioning to settle tax debts.

Comparison To Old Rates
 
Principle rate
(Note 1)
Old special measure
(Note 2)
Rate used during 2013 based on the old special measure
New rate based on the revised special measure
If the special standard rate is 1.9%
More than one month after the due date
14.6%
Nil
14.6%
special standard rate + 7.3%
9.2%
Up to one month after the due date
7.3%
commercial bill discount rate + 4%
4.3%
special standard rate + 1%
2.9%

Note 1: In the event that the new rate exceeds the principle rate, the principle rate will be applied.
Note 2: The old special measure was applied to penalty calculations between January 1, 2000 and December 31, 2013.
*“Special measures” are used to vary the penalty rate imposed based on economic conditions. Prior to the revision, no special measure was applied to the rate imposed on overdue taxes after the first month of delinquency.

Collection procedures

The Sakai City government sends letters or visits taxpayers in default to remind them of their tax obligations, assuming that they may have failed to pay due to mere carelessness or other specific reasons.

Further failure to meet tax obligations may result in a seizure of assets, (salaries, savings and deposits, real estate, telephone subscription rights etc.) in fairness to residents who have duly paid their taxes and to secure city tax revenues. If a person fails to meet tax obligations even further without due reason, the seized property will be put up for public auctioning to settle tax debts.

Certificates of Tax (「税の証明」shoumei)

To have your certificate of income or other tax-related certificate issued, visit the Civic Affairs Division with your ID (driver's license etc.). If you send a third party to these agencies on your behalf to have those certificates issued, the third party must present a letter of attorney along with his/her own ID.

(Examples of certificates)
Title Certified matters Fee
Municipal and Prefectural Inhabitants Tax Certificate (proof of earnings) Amounts of Municipal and Prefectural Inhabitants taxes and income, etc. 200 yen / item
Tax Payment Certificate Paid amounts of city taxes, etc. 200 yen / item
Certificate of Light Vehicle Tax Payment (for car inspection) Whether the light vehicle tax has been paid in time (this certificate is necessary
for inspection of light vehicles.)
Free

List of Common Terms

Base Date for Assessment 賦課期日 (Fukakijitsu)
Income Basis 所得割 (Shotoku Wari)
Per capita 均等割 (Kintou Wari)
Certificate of Tax Payment 納税証明書 (Nozei Shomeisho)
Municipal Tobacco Tax 市タバコ税 (Shi tabakozei)
Collection 徴収 (Choshu)
Consumption Tax 消費税 (Shohizei)
Corporation Inhabitants Tax 法人住民税 (Hojin Juminzei)
Corporation Tax 法人税 (Hojinzei)
National Income Tax 所得税 (Shotokuzei)
Inhabitants Tax 住民税 (Juminzei)
Light Vehicle Tax 軽自動車税 (Kei jidoshazei)
Fixed Property Tax 固定資産税 (Kotei shisanzei)
Municipal Inhabitants Tax 市民税 (Shiminzei)
Overdue Penalty 延滞金 (Entaikin)
Payment Due Date 納期限(納期) (Noukigen) (Noki)
Tax (Zei)
Tax Base 課税標準 (Kazei hyoujun)
Tax Payment 納税 (Nouzei)
Tax Rate 税率 (Zeiritsu)
Tax Sum 税額 (Zeigaku)
Taxable Income 課税所得 (Kazei Shotoku)
Taxation 課税 (Kazei)
Tax Payer 納税義務者 (Nozei Gimusha)
Tax return 納税申告書 (Nozei Shinkokusyo)
Total Income 総所得 (Sou Shotoku)

For more information contact (Monday through Friday from 9:00 a.m. to 5:15 p.m.)

City Tax Office PHONE Taxation PHONE Tax payment FAX
Sakai Ward City Tax Office 072-228-7410 072-228-7411 072-228-7766
Naka Ward City Tax Office 072-270-8185 072-270-8187 072-270-8102
Higashi Ward City Tax Office 072-287-8104 072-287-8106 072-287-8115
Nishi Ward City Tax Office 072-275-1905 072-275-1907 072-275-1917
Minami Ward City Tax Office 072-290-1804 072-290-1806 072-290-1816
Kita Ward City Tax Office 072-258-6714 072-258-6724 072-258-6822
Mihara Ward City Tax Office 072-363-9317 072-363-9318 072-361-1889
Fixed Property Tax Office PHONE

FAX

Kita Ward ・Mihara Ward

072-247-8871 072-247-8870
Naka Ward ・Higashi Ward 072-247-8872

072-247-8870

Nishi Ward ・Minami Ward

072-247-8873

072-247-8870

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