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●Classificaton of taxes
The national and local governments (prefectural and municipal)provide
admisistrative services directly benefiting the lives of
residents. The costs of providing these services are borne
by the residents through taxes.
The following table briefly outlines the classifications
of taxes.
(1) Income Tax
Income tax is a national tax levied on the annual income earned
from January 1 to December 31 of the taxation year. If your
salarly is your only income, the tax is withheld from your
monthly salaries and bonuses, and at the
end of the year, your employer will adjust the annual income tax.
(Year-end adjustment)
If you have income other than salary, you must submit a
tax return form to the taxation office by next March 15 of your
taxation year.
(2) Individual Municipal Inhabitant's
Tax
For the convenience of taxpayer, individual municipal inhabitant's
tax and prefectural inhabitant's tax are both levied and collected
by Osaka city.
Taxes are levied on person residing in Osaka municiapal area as of
January 1 of the taxation year by taxation on a rate basis of
personal income of the previous year as well as uniformed taxation
on per-capita basis.
Those who live outside the Osaka municipal area as of January
1 of the taxation year, but own an office, a work place,
housing or a lot in the Osaka municipal area, are levied on
per-capita basis only.
(3) Consumption Tax / Local Consumption
Tax
Consumption tax (4% national) and local consumption tax
(1% prefectural) are indirect taxes levied on nearly all
goods and services.
When you buy a TV, you will pay a price which includes consumption
tax. Train and bus fees (tickets and commuter passes), concert
admission tickets and other such items also include consumption
tax.
(4) Automobile Tax/Light Motor Vehicle
Tax
If you own a car as of April 1st of the taxation year, you must pay the
automobile tax (a prefectural tax). If you own a two-wheeled light
motor vehicle or a motorbike, you must pay the light motor vehicle tax
(a municipal tax). They are due by the end of May. You are
required to declare the purchase or scrapping of a car or light motor vehicle.
For further information, contact your local automobile taxation office
for automobile tax and your local municipal tax office for light automobile
tax except Semba Houjin Municipal Tax Office.
| Classification
of Taxes |
National
Taxes |
| Taxes on income |
Income tax
Corporate income tax |
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| Taxs on inheritage and property |
Inheritance tax
Gift tax
Registration and liceces tax
Stamp tax |
| Taxes on consumption and transactions |
Consumption tax
Liquor tax
Tobacco tax
Special tabacco tax
Gasoline tax
Local rode tax
Petroleum tax
Petrpleum and gas tax
Aviation fuel tax
Automobile tonnage tax
Customs duty
Tonnage tax
Special tonnage tax
Power resources development tax
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| Administrative
Authorities |
Direct your inquiries to
national taxation offices
(19 offices in Osaka
City) |
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|
Classification of Taxes |
Local
Taxes |
| Prefectural Taxes |
Municipal Taxes |
| Taxes on income |
Prefectural inhabitant's tax
Enterprise tax |
|
Individual municipal inhabitant's tax
(ordinary collection) |
Individual municipal inhabitant's tax
(special collection)
Local corporate income tax |
| Taxs on inheritage and property |
Real estate acquisition tax |
Fixed asset tax
City planning tax
Special land holding tax |
Enterprise tax |
| Taxes on consumption and transactions |
Automobile tax
Prefectural tobacco tax
Golf course tax
Hunter tax
Automobile acquisition tax
Light-oil delivery tax
Mine-lot tax |
Light motor vehicle tax |
Municipal tobacco tax
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| Administrative
Authorities |
Direct your inquiries to
prefectural taxation offices
(5 offices in Osaka
City)or automobile taxation offices
(2 offices
in Osaka City) |
7 Municipal Tax Offices in Osaka City |
7 Municipal Tax Offices in Osaka City |
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Municiapl Tax Officies
In Osaka City, municipal tax procedures are done by Municipal Tax Offices.
Please contact your local Municipal Tax Office for inquiries.
| Name |
Address & TEL
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| Umeda Municipal Tax Office |
Osaka Ekimae Daini Bldg. 1-2-2-700 Umeda, Kita-ku
Tel. 06-4797-2948 Fax. 06-4797-2905
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| Kyobashi Municipal Tax Office |
4F MID Kyobashi Bldg. 2-2-48 Katamachi, Miyakojima-ku
Tel. 06-4801-2948 Fax. 06-4801-2905
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| Bentencho Municipal Tax Office |
1F 2 Bangai Oak 200 Bldg. 1-2-2-100 Benten, Minato-ku
Tel. 06-4395-2948 Fax. 06-4395-2905
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| Namba Municipal Tax Office |
Osaka City Air Terminal Bldg.
(OCAT) 1-4-1 Minatomachi, Naniwa-ku
Tel. 06-4397-2948 Fax. 06-4397-2905 |
| Abeno Municipal Tax Office |
4F Abeno Medix Bldg. 1-2-7-413 Asahimachi, Abeno-ku
Tel. 06-4396-2948 Fax. 06-4396-2905
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| Abeno Seinan Municipal Tax
Office |
4F, 12F Abeno Medix Bldg. 1-2-7-413 Asahimachi, Abeno-ku
Tel. 06-6634-2948 Fax. 06-6634-2905
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| Semba Houjin Municipal Tax
Office |
Semba Center Bldg. #3 1-4-3 Sembachuo,
Chuo-ku
Tel. 06-4705-2948 Fax. 06-4705-2905
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