Procedures for Tax Payment and Taxation

● Procedures for Metropolitan Tax Payment

(More details can be confirmed from the “Tax Payment” section on the Tokyo Metropolitan Government Bureau of Taxation website (Japanese only).)

○Over-the-counter payment

• Metropolitan Taxation Office (or branch office/island branch office) (Tokyo Metropolitan Tax Operations Center and Automobile Taxation Offices in addition to the foregoing for motor vehicle tax (category base))
• Financial institutions and post offices (Some financial institutions do not handle Metropolitan tax payment.)
• Convenience stores:
  Only for Tax Notice of up to ￥300,000 in total amount per slip (with bar code)
  
  

  Convenience stores available for tax payment:

  KURASHIHAUSU, THREE EIGHT, SEIKATSUSAIKA, 7-ELEVEN, Daily YAMAZAKI, NEW YAMAZAKI DAILY STORE, FamilyMart, POPLAR, MINISTOP, YAMAZAKI Special Partner Shop, YAMAZAKI DAILY STORE, and LAWSON, Stores installed with MMK* (Including stores other than convenience stores. However, excluding unattended terminals)

*“Stores installed with MMK” are convenience stores, drugstores, etc.
installed with an MMK (Multi-Media Kiosk). Stores that are able to receive payments have the “Store installed with MMK” sticker (right figure) displayed at the storefront.

○Payment using mobile payment app

(1)Method by reading in bar code

Using the invoice payment service of a mobile payment app, payment can be made by reading in the bar code on the Tax Notice.

● Mobile payment apps that can be used for tax payment (as of May 2023 (R5))

au PAY, d Payment, J-Coin Pay, LINE Pay, PayB, PayPay, Mobile Register, Rakuten Bank App, Rakuten Pay

● Tax Notices which can be paid

• Payment is limited to Tax Notices of up to ￥300,000 in total amount per slip (which has a bar code).

● Notes

• No receipt is issued. If you need a receipt, please pay at the counter of a Metropolitan Taxation Office, financial institution, etc. or at a convenience store. If you require a certificate of tax payment for automobile inspection, see the section “For those Requiring a Certificate of Tax Payment for Automobile Inspection” on Page 75.
• Payments cannot be cancelled once the payment procedure has been completed.

(2)Method by reading in QR code

Using the QR code reading function of a mobile payment app, payment can be made by reading in the QR code printed on the Tax Notice.

● Mobile payment apps that can be used for tax payment

Please confirm the eLTAX for Payment (Local Tax Payment) website (Japanese only) operated by the Local Tax Agency.

● Tax Notices which can be paid

Limited to the Tax Notice which has the local tax standardized QR code (eL-QR) printed.

* Some Tax Notices, including Tax Notices issued by Metropolitan Taxation Offices, do not have eL-QR codes printed.

* Because the usage limit amounts differ depending on the app, in some cases apps may not be used.

● Notes

• No receipt is issued. If you need a receipt, please pay at the counter of a Metropolitan Taxation Office, financial institution, etc. or at a convenience store. If you require a certificate of tax payment for automobile inspection, see the section “For those Requiring a Certificate of Tax Payment for Automobile Inspection” on Page 75.
• Payments cannot be cancelled once the payment procedure has been completed.
  * QR code is a registered trademark of Denso Wave Incorporated.
  

  For Those Requiring a Certificate of Tax Payment for Automobile Inspection

  Because the motor vehicle tax (category base) payment status can now be confirmed electronically at the Transport Branch Office, etc. conducting automobile inspections, the submission of the certificate of tax payment at the time of automobile inspection is no longer required.
  Those requiring a certificate of tax payment for automobile inspection can apply for the certificate at the Metropolitan Taxation Office or the Automobile Taxation Office, etc. about ten days after payment by(Pay-easy).
  When paying tax using a credit card or a mobile payment app, a tax payment certificate can be issued immediately after the tax payment procedures are completed. (Regarding applications received within about a week after implementing the tax payment procedures, it is necessary to show the detailed history screen on the eLTAX for Payment (Local Tax Payment) website, or the payment history screen on the mobile payment app.)
  If you are in a hurry, due to reasons such as when the automobile inspection date is approaching, please pay the tax at the counter of a Metropolitan Taxation Office, financial institution, etc. or at a convenience store and use the certificate of tax payment attached to the right end of the Tax Notice.

○Pay-easy payment

● ATM with (Pay-easy) logo at financial institutions* and post offices, Internet banking and mobile banking

• Pay-easy payment is available if your Metropolitan Tax Notice bears the (Pay-easy) logo.
• No receipt is issued. If you need one, please bring the Tax Notice with you and pay the tax over the counter of a financial institution, etc. or at a convenience store. If you require a certificate of tax payment for automobile inspection, see the section “For those Requiring a Certificate of Tax Payment for Automobile Inspection” described above.
  The“Confirmation Statement for Metropolitan Tax Payment” is issued independently in the Tokyo metropolitan area. Please contact the Metropolitan Taxation Office to obtain the Confirmation Statement.
• If you are to use an Internet banking or mobile banking for the first time, you have to file an application with the financial institution in advance.
• Pay-easy payment may be temporarily unavailable when the system maintenance or inspection is carried out.

* Limited to financial institutions in the Tokyo Metropolis that handle receipt of public funds.

○Payment by credit card via personal computer (PC), smartphone, etc.

Payment can be made by credit card via personal computer (PC), smartphone, etc. by accessing the dedicated website (eLTAX for Payment (Local Tax Payment) website) on the Internet (System usage fee according to the tax amount is required).
For details, please see the eLTAX for Payment (Local Tax Payment) website (Japanese only).

● Metropolitan taxes eligible for credit card payment

Motor vehicle tax (category base), fixed assets tax/city planning tax (on land and buildings (in the 23 special wards)), fixed assets tax (on depreciable assets (in the 23 special wards)), business tax on individuals, and real estate acquisition tax.
Note that regarding the return tax items of the metropolitan inhabitant tax on corporations and the business tax on corporations, etc., it has become possible to make payments utilizing credit cards on eLTAX based on the payment information* issued by eLTAX from April 2023 (R5).

* Payment information: Receiving institution No. / Payment No. / Confirmation No. / Payment classification

● Notes

• Credit card payment is only available for Tax Notices with tax amounts of less than \10,000,000 or in cases where the tax payment information has been issued using eLTAX.
• In addition to the tax amount, a system usage fee is required according to the tax amount (A fee of ￥37 up to the first ￥10,000, and ￥75 is added for every ￥10,000 thereafter (excluding consumption tax)).
• Payments cannot be cancelled and the system usage fee cannot be returned once the payment procedure is completed. (The system usage fee cannot be returned even if the tax amount is refunded).
• No receipt is issued. If you need a receipt, please pay over the counter at a Metropolitan Taxation Office, financial institution, etc. or at a convenience store. If you require a certificate of tax payment for automobile inspection, see the section “For Those Requiring a Certificate of Tax Payment for Automobile Inspection” described above.
• Payment is not automatically registered for multiple years. Those who went through the procedure the previous year must repeat the procedure when making a payment this year.
• The following credit cards are accepted for payment.
  VISA, Mastercard, JCB, AmericanExpress, Diners Club
  
• Credit card payment is not available at the counter of a Metropolitan Taxation Office, financial institution, etc. or at a convenience store. Please take the necessary steps on the dedicated website (eLTAX for Payment (Local Tax Payment) website) (Japanese only)

○Payment by account transfer

Account transfer is a convenient way to automatically pay the tax from ordinary or savings accounts on the payment due date.

● Metropolitan taxes eligible for automatic deduction

• Business tax on individuals
• Fixed assets tax/city planning tax (on land and buildings)*
• Fixed assets tax (on depreciable assets)*

* Assets located in Tokyo’s 23 special wards are eligible. Note that payment by account transfer cannot be used for taxes imposed as required.

● Financial institutions handling account transfer

Financial institutions in Tokyo handling receipt of public funds (Some financial institutions do not handle Metropolitan tax payment.)

● How to Apply (Application may be made through one of the following methods)

(1)Online application

(2)Application using the account transfer request form

○Payment by the local tax common tax payment system (eLTAX electronic tax payment)

The local tax common tax payment system is a system utilizing eLTAX which enables electronic tax payments to be made to all prefectures, wards, cities, towns and villages all together in a one-time procedure from a home or workplace computer.

● Metropolitan taxes that can be paid using the local tax common tax payment system

Metropolitan inhabitant tax on corporations, business tax on corporations, special corporate enterprise tax, local corporation special tax, establishment tax (in the 23 Special Wards), metropolitan inhabitant tax on interest income, metropolitan inhabitant tax on dividend income, and metropolitan inhabitant tax on capital gains from shares, etc.

● Methods of payment (Payment can be made using either of the following methods)

• Direct payment
  Payment can be made using easy clicking operation from a financial institution that was notified beforehand.
• Internet banking, etc.
  Payment can be made using Internet banking, mobile banking and ATMs based on the tax payment information* issued by eLTAX.
• Payment by credit card
  From April 2023 (R5), it has become possible to make payments utilizing credit cards on eLTAX based on the payment information* issued by eLTAX.

* Payment information: Receiving institution No. / Payment No. / Confirmation No. / Payment classification

● Notes

• No receipt is issued. If you need a receipt, please pay at the counter of a financial institution, etc.
• In order to utilize direct payment, it is necessary to send the “Local Tax Direct Payment Account Transfer Request Form” that has been output from the eLTAX support software to the financial institution beforehand to register an account. In some cases it may take up to one month to complete the bank account registration.
• For the local tax common tax payment system operation methods and the financial institutions which can be used for making payments, please see the eLTAX website (Japanese only).