● Local inhabitant tax is imposed on your income in Japan during the previous year (from Jan. 1 to Dec. 31). If you live in Minoh on January 1, Minoh City assesses your inhabitant tax based on your income in the year before. The amount of the tax will be notified in May through your employer BOE.
● In a regular practice of inhabitant tax payments which are 12-month installments of the annual amount to be deducted from your salary every month, the installment payment starts in June (after a notification of the annual amount in May). (For example, JET-ALTs who arrive in 2024 and live in Minoh City on January 1, 2025, will be imposed with their 2024 inhabitant tax based on their income from the day of arrival until Dec 31, 2024. The 2025 inhabitant tax payment by deducting from salary will start in June 2025 and end in May 2026. )
● If you leave Japan in July/August (after completing the 1-year term), you have to pay in lump-sum (11/12 of annual amount) to be deducted from July salary.