Residence Tax, which includes prefectural residential tax and municipal residential tax, is calculated on the total income received in the previous year and the number of dependents a taxpayer has.

Target: People falling under any of the following categories.
 a)  People who have lived in Japan continuously for one year or longer as of January 1.
 b)  People whose job requires them to live in Japan for one year or longer.

Methods of payment: 
 a)  Those people employed by a company can pay taxes through their company by having payments deducted from their monthly salary from June of the current year to May of the following year.
 b)  Those people who do not fall under the above category can pay their residence tax through a bank, post office or directly to their ward office, or branch office in full once a year, or four times a year (June, August, October and January) as indicated on the Tax Notice mailed out by the municipal office.  If you fail to pay your taxes by the deadline, fines may be added.

If you move outside the city: If your tax has been deducted from your monthly salary,  you must report your new address to your company.  In the case you yourself (not your company) have paid  taxes, you must report your new address to your former ward office or its branch office.
 
If you leave Japan: If you leave Japan, you must pay the balance of your residential tax in one lump sum or appoint a proxy to pay the remaining balance to your former ward office or its branch office.