更新日：2023年1月31日

 Local Taxes

Municipal and Prefectural Taxes

Those registered as living in Hamamatsu on January 1 of a given year pay municipal and prefectural taxes(shimin zei/kenmin zei) determined by their income for the previous year.

We ask that all municipal and prefectural tax returns be submitted to city hall by March 15.

However, those to whom the following apply need not submit a return:

• (1)Individuals with no earnings in the previous year
• (2)Individuals whose only earnings were their wage and whose employer has reported these wages to the municipality
• (3)Individuals who have submitted a (National) Final Income Tax Return
• (4)Individuals who are exempt from municipal tax and prefectural tax

* Individuals exempt from municipal tax and prefectural tax (e.g. those who were receiving a survivor's pension, a disability pension or unemployment insurance) do not have to submit a return, but they may be required to submit a return for visa related procedures.

Calculation of taxes

Municipal and prefectural taxes include a per income levy and a per capita levy. The sum of these taxes is equal to an individual’s tax burden for one year.

（1）Per income levy: this tax is calculated from the amount of income the individual received the previous year.

Amount of Annual Taxable Income (Amount of Annual Income during the previous year − Amount of Annual Income Deduction)	×	Tax Rate	-	Amount of Tax Deduction	＝	Per Income Levy
		Municipal Inhabitant Tax 8%
		Prefectural Inhabitant Tax 2%

（2）Per capita levy: this tax is levied on individuals with an income above a certain level.

Division	Amount of Tax
Municipal Inhabitant Tax	3,500 yen
Prefectural Inhabitant Tax	1,900 yen

How to pay

Municipal and prefectural taxes can be paid either by automatic deduction from an individual's wages or pension, or by a payment form or bank transfer.

Automatic deduction from an individual's wages (Wages Special Collection)

Payments automatically deducted from one's wages will be paid monthly from June until the following May.
* You will receive a notice from your company.

Automatic deduction from an individual's pension (Pension Special Collection)

You will be sent out a Tax Payment Notification from City Hall midway through June.

The payment amount is deducted from one’s pension income in April, June, August, October, December, and the following February.

Payment form or bank transfer (Ordinary Collection)

Those not paying by automatic deduction will receive a payment notice from City Hall, which will be sent in mid-June.
Payments should be made four times a year using the payment forms or bank transfers.

* You can also make payments via credit card or internet banking(PDF:1,132KB)

The payment deadlines are June 30, August 31, October 31 and the following January 31.

* If the deadline falls on a Saturday, Sunday, or holiday, the due date shall be moved to the following business day.

If moving out of Hamamatsu

Those leaving Hamamatsu, even in the middle of the year, will need to pay off the remainder of their taxes to Hamamatsu City. In particular, those returning to their home country will need to, before leaving, either pay off all of their remaining tax or arrange with city hall for someone to pay on their behalf (a payment representative).

≪Please pay by the payment deadlines≫
When renewing status of residence, individuals will be required to certify that they do not owe back taxes. Please make sure to pay taxes by the payment deadlines.

Municipal/Prefectural Tax Return

Please look at the instructions on how to fill out the municipal/prefectural tax return (shimin zei/kenmin zei shinkokusho) and fill it out appropriately. (Instructions)

Documents

Municipal/Prefectural Tax Return(PDF:1,090KB)

Contact Information

Municipal Tax Division TEL: 053-457-2144

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Light Motor Vehicle Tax

The light motor vehicle tax (kei jidosha zei) is a tax that applies on April 1 to all owners of mopeds (gendoki-tsuki jitensha), light motor vehicles (kei jidosha) and small two-wheeled vehicles (nirin no kogata jidosha) (e.g. motorcycles, scooters).
Payment should be made by the end of May using a payment notice.
* You can also make payments via credit card or internet banking

Mopeds

Type	Amount
50 cc and below	2,000 yen
90 cc and below	2,000 yen
125 cc and below	2,400 yen

* Registration, retirement and other procedures such as issuing of license plates should be carried out at the Municipal Tax Division in the Genmoku Branch Office (for Chūō-ku), at the Ward Municipal Services Division (for Higashi, Nishi, Minami and Hamakita wards) or at the Tax Group of the Property Tax Division (for Kita and Tenryu wards).

Light Motor Vehicles (bikes and two wheelers)

Type	Amount
250 cc and below	3,600 yen

* Registration, retirement and other procedures such as issuing of license plates should be carried out at the Hamamatsu Automobile Inspection & Registration Office.

Type	Amount
Over 250 cc	6,000 yen

* Registration, retirement and other procedures such as issuing of license plates should be carried out at the Hamamatsu Automobile Inspection & Registration Office.

Light Motor Vehicles (Four Wheel)

<Vehicles with an engine displacement of 66 cc or less (yellow license plates)>

Type	Amount	Vehicles registered since April 1st 2015, which are less than 13 years old	Vehicles more than 13 years old
Home use (passenger)	10,800 yen	7,200 yen	12,900 yen
Home use (freight)	5,000 yen	4,000 yen	6,000 yen

* Registration, retirement and other procedures such as issuing of license plates should be carried out at the Light Motor Vehicle Inspection Organization.

You must carry out the appropriate procedures to change your vehicle's registration whenever you change your address, transfer ownership of or retire your light motor vehicle or motorcycle. This is because the tax must be paid by the registered owner.

Contact Information

Municipal Tax Division　TEL：053-457-2077

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Motor Vehicle Tax

<Vehicles with an engine displacement greater than 66 cc (white license plates)>

The motor vehicle tax (jidosha zei) is a tax that applies on April 1 to all owners of motor vehicles. Payment should be made by the end of May using a payment notice.

* When you complete retirement procedures (undo the registration) for your vehicle after April 1, an amount calculated by the month will be refunded to you starting from the next month. However, in the case that you have not yet paid your motor vehicle taxes in full, the unpaid amount will be taken from your refund amount before refund payments begin. Also, if you retire your vehicle without completing the retirement procedures, or if you only change the name that the motor vehicle is registered under, you will not receive a refund.

Motor vehicles for carrying passengers

Type	Amount
1.0L and below	29,500 yen
1.5L and below	34,500 yen
2.0L and below	39,500 yen
2.5L and below	45,000 yen

Contact Information for vehicle tax information:

Shizuoka Prefectural Taxation Office	1-12-1 Chuo, Chūō-ku	Tel：053-458-7132

For registration, disposal and other procedures such as issuing of license plates:

Hamamatsu Automobile Inspection & Registration Office	11-1 Ryutsumoto-machi, Chūō-ku	Tel：050-5540-2052

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