Taxes levied on personal income include income tax (a national tax) and city/prefectural tax (a local tax).
Foreign residents in Japan are obliged to pay taxes.
City/prefectural tax, light motor vehicle tax and property tax are paid to the city by residents. The city tax is used for various public services, such as welfare, education and garbage disposal.

Municipal/Prefectural Tax 市民/県民税

 Who Has to Pay 課税対象

Paid by people who have an address in the city as of January 1st. Based on the previous year's income.


This video explains how to obtain a certificate of earning and taxation.

Guides for Foreign Residents #3: Obtaining Required Certificates(金沢市在住外国人向け行政手続支援動画3【各種証明】)

Inquiries お問い合わせ先

City Tax Section



Light Motor Vehicle Tax 軽自動車税

Who Has to Pay 課税対象

Paid annually by people who own a moped, a light automobile, a small-sized special motor vehicle or a small motorcycle as of April 1.

Inquiries お問い合わせ先

Local Tax Section



Real Estate Tax 不動産税

Who Has to Pay 課税対象

Paid by people who own fixed assets (land, housing, depreciable assets) in the city as of January 1.

Inquiries お問い合わせ先

Property Tax Section



Income Tax 所得税

Who Has to Pay 課税対象

Collected from individuals who received an income during the financial year (1st of January to 31st of December).


Kanazawa Taxation Office