The municipal and prefectural resident taxes are to be paid by persons who had their address in the city on January 1 of the year, and the amount to be paid is calculated based on the income the previous year.  For this reason, even if you do not have an income now, you may need to pay these taxes if you had an income the previous year.

When you have a special reason for not being able to pay the taxes, for example, if you suffered severe damages from a natural disaster or if you are receiving Seikatsu Hogo (public assistance for livelihood protection), the municipal inhabitant tax may be reduced or exempted upon application.
Please inquire at the taxation department of the municipal/ward office.  (If you live in Osaka City, contact the Tax Office responsible for the area of your residence.)
◆ For residents in Osaka City.