Individual municipal and prefectural inhabitant taxes are levied based on the previous year’s income; therefore, as a general rule, payment is required regardless of one’s current income status at the time of payment. However, if it is determined that paying the full amount would make it difficult to maintain a livelihood due to special circumstances—such as unforeseen unemployment, a significant drop in income, or financial hardship—a reduction or exemption may be granted upon application.

*Please note that eligibility for a reduction or exemption is subject to a review of income, assets, and other factors; applying does not guarantee approval. Additionally, reductions or exemptions cannot be applied to tax amounts for which the application deadline has passed or to taxes that have already been paid.

For further details, please contact the taxation department of your local municipal office (residents of Osaka City should contact the municipal tax office responsible for their area of ​​residence).

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