Understanding Japanese tax notices
National tax notices, resident-tax notices, estimated-payment notices, corrections, and payment demands.
Tax mail comes from two authorities: the national tax office (income tax, estimated-payment notices, corrections, demands) and your municipality (resident tax) — identify which tax and which office before you respond, and never ignore a demand.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- National tax office: income-tax, estimated-payment, correction, and demand notices.
- Municipality: resident-tax assessment and payment notices.
- A correction notice (更正) changes your assessed tax — check the reason.
- A demand (督促) is a serious step before enforcement — act on it.
Kinds of notice
From the tax office you may receive an estimated-payment notice (July/November prepayment), a correction notice (更正) changing your assessed tax, or a payment demand (督促). From your municipality you receive the resident-tax assessment and payment slips. Each states an amount, a reason or basis, and a deadline — read all three before acting.
Responding correctly
Match the notice to the right office: a resident-tax error is fixed by the municipality, not the tax office, and vice versa. If you disagree with a correction, there are objection procedures with their own deadlines. If a notice is an information request or audit notice, prepare your records and consider professional representation before responding.
Who this is for
- Anyone who received tax mail they do not understand
- New residents
What this is not
- Formal dispute drafting (get a professional)
- Never ignore a demand or audit notice; deadlines for objections are short.
Frequently asked questions
Why did I get a big resident tax bill in my second year?
Resident tax (住民税, about 10%) is charged the year after the income is earned, based on the previous year’s income. So in your first year you often pay little, and in your second year you get a bill for your full first-year income. The same lag means people who stop working or leave Japan can still owe resident tax afterward. Budget for it in advance.