Main Osakasayama City Taxes

1. Individual Municipal Tax and Prefectural Resident’s Tax

Persons who reside in Osakasayama as of January 1 (base date for assessment) each year and who have income above a set amount will be taxed individual municipal tax and prefectural resident’s tax. Individual municipal tax and prefectural resident’s tax is assessed on a per capita basis in which a uniform amount is applied and on an income basis in which the amount is calculated in accordance with a person’s income for the previous year. Persons who have an office, plant, or house in Osakasayama and who do not reside in the city as of January 1 (base date of assessment) each year are taxed only on a per capita basis. The prefectural resident’s tax is applied by Osaka Prefecture; however, the prefectural resident’s tax is paid together with the municipal tax to Osakasayama, with the city depositing the required amount with Osaka Prefecture. Tax notices are mailed to taxpayers in the beginning of June each year. Persons with payroll tax deductions will be mailed a notice for payment of tax by their wage payer by the end of May each year.

2. Property Tax

Persons who possess land, a house, or depreciable assets in Osakasayama as of January 1 (base date of assessment) each year will be taxed property tax. Land and houses in areas zoned for urbanization will also be taxed city planning tax. Tax notices are mailed to taxpayers on May 1 each year.

3. Light Vehicle Tax

Persons who possess a light vehicle (motorized bicycle, light motor vehicle, small-sized special motor vehicle, or compact two-wheeled vehicle) with a primary fixed location in Osakasayama as of April 1 (base date of assessment) each year will be taxed light vehicle tax. Tax notices are mailed to taxpayers in the beginning of May each year.

4. Payment Methods

Municipal tax may be paid via financial institutions, the bank branch office in City Hall, or at convenience stores. Taxpayers may also have their taxes automatically withdrawn from a designated bank account via direct account transfer.
 

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