Municipal and prefectural taxes (inhabitant tax)

Healthcare, welfare, nursing care, waste disposal, road maintenance and improvement, child-care, school education, police, extinguishing fire, park maintenance and improvement, issuance of certificate of residence, etc. Chiryu’s municipal and prefectural governments broadly perform work that is familiar to your daily life and cannot be done by individuals common in the community.

The municipal and prefectural taxes (inhabitant tax) that you pay fund these. In general, what is called an inhabitant tax is a combination of municipal tax and prefectural tax.

You pay municipal and prefectural taxes to the city and prefecture, respectively, but the “inhabitant” of “inhabitant tax” includes companies as well as individuals.

Municipal and prefectural taxes consist of a per capita levy that able persons bear on a per capita basis, the income levy that a person bears based on his/her income (per corporate income levy for companies), the per interest levy that is borne based on the amount of interest received, the per dividend levy that is levied on the amount of, specific dividends received, and the per stock transfer income levy, which is levied on the amount of income transferred from listed shares transferred to a specific account.