Residence Tax and Forest Environmental Tax for Individuals
最終更新日：2025年12月10日
Resident Tax and Forest Environmental Tax are imposed on individuals who, as of Jan.1, have the primary residence in Tokushima City (this is generally determined based on resident registration) and had an income exceeding a certain amount in the previous year.
Forest Environmental Tax is a national tax imposed on individuals residing in Japan and is collected together with the resident tax.
Who has to file for a tax return?
- Individuals who have their primary residence (this is generally determined based on resident registration) was in Tokushima City as of Jan. 1 and who earned any income in the previous year
- Individuals who did not earn any income in the previous year but who need a certificate to prove income, taxation, etc.
- Individuals who retired during the previous year
- Individuals whose employers did not submit a payment report to City Hall
- Individuals whose dependent number is to change in their certificate of income and withholdings (salary, pension)
- Individuals who declare income deduction (for casualty losses, medical expenses, social/life insurance premiums, etc.)
- Individuals who, as of Jan. 1, are not registered residents of Tokushima City but who own business offices, houses and lots.
* In the case you submitted an income tax return (final income tax declaration), as a general rule, you are not required to file a separate municipal or prefectural tax and forest environmental tax return.
Requirements for filing
| Standard requirements |
|
|---|---|
| If you wish to declare tax exemption for casualty losses, handicapped persons, working students, donations, etc. |
|
| If you wish to declare tax deduction due to medical expenses |
|
| If you wish to declare tax deduction due to self-medication expenses |
|
| If you wish to apply for tax exemption for overseas dependents |
|
For Inquiries
Residence Tax Division (Shiminzei-ka) TEL: 088-621-5063/5064/5065
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