Translation guide
A tax levied by a city, town, or village government. In Japan, this typically refers to 住民税 (resident tax) paid to one's municipality, often combined with prefectural tax.
The standard local income tax paid by residents to their city, town, or village, usually based on the previous year's income.
The general term for local inhabitant tax, which includes both prefectural and municipal portions. Often used in the compound 市町村民税 for the municipal part.
Various taxes levied by municipalities, such as property tax, city planning tax, or local consumption tax.
住民税 (resident tax) is a local tax based on the previous year's income, while 所得税 (income tax) is a national tax based on the current year's income. Both are often deducted from salary together.
給与から住民税と所得税が天引きされています。
Resident tax and income tax are withheld from my salary.
In Japan, 'municipal tax' usually refers to the inhabitant tax (住民税) portion paid to your city/ward/town/village. It is not a separate tax like some foreign city income taxes, but part of the unified local tax system.
住民税は前年の所得に基づいて計算されます。
Resident tax is calculated based on the previous year's income.
Specifically the municipal portion of the resident tax, as opposed to the prefectural portion (道府県民税). Used in official contexts.
市町村民税は市区町村に納める税金です。
Municipal inhabitant tax is the tax paid to your city, ward, town, or village.
Used in cities (市) for the municipal inhabitant tax. In towns and villages, it's called 町民税 or 村民税 respectively.
横浜市の市民税は他の市より高いですか？
Is Yokohama's municipal tax higher than other cities?
Property tax on land, buildings, and depreciable assets. Levied by municipalities (and sometimes prefectures).
固定資産税は毎年1月1日現在の所有者に課税されます。
Property tax is levied on the owner as of January 1st each year.
City planning tax, a surcharge on property tax in urban areas to fund city planning projects.
都市計画税は市街化区域内の土地・家屋に課されます。
City planning tax is levied on land and buildings within urbanization promotion areas.
Local consumption tax, part of the overall consumption tax rate that goes to prefectures and municipalities.
消費税率10%のうち2.2%が地方消費税です。
Out of the 10% consumption tax, 2.2% is local consumption tax.