Methods of Tax 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 automobile tax)
- 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 slit (with bar code)
Convenience stores available for tax payment:
●ATM with (Pay-easy) logo at financial institutions and post offices, Internet banking and mobile banking
- (1) Pay-easy payment is available if your Metropolitan Tax Notice bears the logo or (2) if you are to use electronic tax payment service by eLTAX ※.
※The electronic tax payment service by eLTAX is available only for the payment of enterprise tax on corporations, special local corporation tax, metropolitan inhabitant tax on corporations and business establishment tax (in the 23 special wards) as well as pro forma payment of enterprise tax on corporations, special local corporation tax and metropolitan inhabitant tax on corporations (See page 32 for details).
- 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. "Confirmation Statement for Metropolitan Tax Payment" is issued only for the tax paid at ATMs indicated with Pay-easy logo. Please request each 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 unavailable when the system maintenance or inspection is carried out.
○Payment by credit card via personal computer (PC) or mobile (cell) telephone
○Payment by account transfer
Automatic deduction 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
- Enterprise tax on individuals
- Fixed assets tax/city planning tax (on land and buildings) ※
- Fixed assets tax (on depreciable assets) ※
※These taxes are assessed on assets located in the 23 special wards only. Taxes imposed on a periodical basis are excluded.
●Financial institutions handling account transfer
Financial institutions in Tokyo handling receipts (Some financial institutions do not handle Metropolitan tax payment.)
●How to Apply (Choose one of the following methods)
- Fill out an automatic deduction request form for metropolitan taxes (triple copy) at a financial institution (e.g. a bank) or a post office, which handles public funds. Bring the following with you: 1) account passbook, 2) personal seal for the account book, and 3) Tax Notice.
(For Rakuten Bank, application is accepted on the bank website.)
- Fill out the automatic deduction request form (in a postcard-style) for metropolitan taxes (excluding fixed assets taxes on a periodical basis), and send it by mail.
- Download the request form from the section, "Metropolitan Tax Account Transfers (automatic payment deposit) Request Form (Request Form for Download Only)" of the Tokyo Metropolitan Government Bureau of Taxation website, and print out the request form. After filling out the required sections, send the completed form for application by mail.
Application shall be made by the 10th day of one month prior to the month to start of payment by account transfer. Where the application deadline falls on Saturday, Sunday or holiday, the deadline is the next business day. If the payment deadline will be in the same month with application, application shall be made by the 10th of two months before the start of payment by account transfer.