(2) City News SHIBUYA March 1, 2010 No. 106 Have You Filed Your Tax Returns? Due date for ﬁling income tax returns and gift tax the revisions. In principle, Application Forms for Housing tion of vehicle registration differ depending on types of ve- returns and payment: March 15 (Mon.) Loan Deductions from Resident’s Tax do not need to be hicles. submitted. Due date for ﬁling consumption tax for sole pro- If it is better for you to calculate amounts in existing methods ●Procedures for small motorcycles, etc. prietors and payment: March 31 (Wed.) ◆Registration (this may apply to those who are eligible for averaging taxa- *Delinquent tax and penalties may need to be paid if If individuals having registered their residence or registered tion for income tax), however, you are able to choose the you ﬁle and pay taxes after the due date or your tax as a foreign resident in Shibuya and corporate entities whose application of deductions calculated in existing methods. In return is ﬁlled out incorrectly. ofﬁces are located in the city purchase small motorcycles this case, you are required to submit Application Forms for Inquiries: Shibuya Tax Ofﬁce with a capacity of 125cc or less or minicars, or if those owing Housing Loan Deductions from Resident’s Tax by March 15. (Address: 1-10 Udagawa-cho; Tel: 3463-9181; *only such vehicles move into Shibuya City from other municipali- If you fail to submit the application forms, you are considered in Japanese) ties, they are required to apply for registration of their small to choose the application of new deductions. motorcycles or minicars at the City Ofﬁce. Resident’s Taxes ●Ordinance-designated organizations eligible Please ﬁle for the Light Motor Vehicle Tax and apply for (Special City Resident’s Tax and for tax deduction of donations registration of your small motorcycles or minicar at the City Metropolitan Resident’s Tax) ◆Organizations eligible for City Resident’s Tax deduction Ofﬁce with the following items: of donations - Personal Seal (signature also acceptable for foreign resi- Resident’s Tax consists of City and Metropolitan resident’s - Public Interest Incorporated Shibuya City Worker’s Social dents) tax. Resident’s Taxes are levied by the city where you reside Welfare Association (newly designated) - Identiﬁcation Documents (Driver’s License, Foreign Resi- as of January 1. They consist of a levy based on the total in- - Shibuya City Social Welfare Corporation dent Registration Certiﬁcate, etc.) come of the previous year and a per capita levy assessed - Shibuya City Council of Social Welfare - If you purchase vehicles at stores: Certiﬁcate of Sales: without regard to income. Those residing in Shibuya City as of ◆Donations to which Metropolitan Resident’s Tax - If you acquire the ownership from others: Certiﬁcate for January 1, 2010 who received an income from January 1 to deduction is applied Cancellation of Registration for Light Motor Vehicle Tax December 31, 2009 are required to ﬁle resident’s tax returns. Donations granted on and after January 1, 2009 to organiza- and Certiﬁcate of Transfer of Vehicle Ownership Those who meet any of the following cases, however, are not tions designated by Tokyo Metropolitan Government Ordi- (For small motorcycles or less or minicars whose registra- required to ﬁle returns: nance are subject to deductions from Metropolitan Resident’s tion is not canceled, current License Plate and Certiﬁcate of 1) Those who have already ﬁled an income tax return with a Tax for ﬁscal 2010. For more information, please contact the License Plate Issuance are required in place of Certiﬁcate tax ofﬁce. Tokyo Metropolitan Government Bureau of Taxation or each for Cancellation of Registration for Light Motor Vehicle 2) Those whose source of income is only salary and whose eligible organization. Tax.) employer has submitted reports of salaries paid to them to *Each amount in excess of ¥5,000 of donations to organiza- - If you move into the city: Certiﬁcate for Cancellation of the City Ofﬁce. tions designated by Shibuya City Ordinance or Tokyo Registration for Light Motor Vehicle Tax Filing period: Until March 15 (Mon.) *excluding Saturdays Metropolitan Ordinance is subject to each deduction from (For small motorcycles or less or minicars whose registration and Sundays City Resident’s Tax or Metropolitan Resident’s Tax. is not canceled, current License Plate and Certiﬁcate of Li- Filling place & inquiries: The amounts are deducted from an applicable income- cense Plate Issuance are required in place of Certiﬁcate for Taxation Sections I, Taxation Division on the 3rd ﬂoor of the based levy at a rate of 6% for City Resident’s Tax and 4% Cancellation of Registration for Light Motor Vehicle Tax.) City Ofﬁce (Tel: 3463-1719) for Metropolitan Resident’s Tax. Deduction amounts are If your proxy conduct procedures on behalf of you or small Taxation Sections II, Taxation Division on the 3rd ﬂoor of limited to 30% of gross income. motorcycles or minicars are registered in corporate name, the City Ofﬁce (Tel: 3463-1726) *You are required to ﬁle tax returns with a tax ofﬁce in order please contact us. Revisions to Resident’s Tax (Special to receive an income tax deduction. (In this case, you are not ◆Cancellation of Registration City Resident’s Tax and Metropolitan required to ﬁle them with the City Ofﬁce.) If you dispose of your vehicle, transfer the ownership of your Resident’s Tax) vehicle to others, move out of Shibuya City, or your vehicle ●Extension of the period during which reduced is stolen, you are required to complete the procedures for ●Establishment of special tax deduction system tax rates for dividends and capital gains from cancellation of vehicle registration. for housing loans listed shares are applicable Please ﬁle for the Light Motor Vehicle Tax and apply for the A housing loan deduction system has been established for The period during which reduced tax rates (Income Tax: 7%; cancellation of the registration of your small motorcycle or those taking up residence between 2009 and 2013. Housing Resident’s Tax: 3%) are applicable will be extended to De- minicar at the City Ofﬁce with the following items: loan deductions caused by the transfer of tax revenue sources cember 31, 2011. - Personal Seal (signature also acceptable for foreign resi- (for those taking up residence between 1999 and 2006), which have been adopted since the ﬁscal 2008, will be treated ●Establishment of special deduction system for dents) long-term capital gain from transfer of land - License Plate (you are required to pay ¥200 for recompense in the same way. (applied after the ﬁscal 2016) if you cannot return the license plate) If you are eligible for special housing loan deductions from If individuals transfer lands being obtained between January - If your vehicle is stolen and you report it to the police: Ac- income tax, amounts that have not been deducted from in- 1, 2009 and December 31, 2010 which belong to them for ceptance number, year, month, and date of acceptance, and come tax are deducted from Resident’s Tax as follows. more than 5 years as of January 1 of the year when the trans- the name of the police station to which you have reported (if ◆Applicable residence start year: 1999–2006, 2009–2013 you do not know the information, please contact the police *For those taking up residence between 2007 and 2008, only fer is made, a special deduction of \10 million applies to the long-term capital gain. station exercising jurisdiction over the area where your ve- deductions from income tax are applicable (deductions hicle is stolen) from Resident’s Tax inapplicable). Inquiries: Taxation Sections I, Taxation Division on the 3rd ﬂoor of the In this case, you are not required to pay ¥200 for recom- ◆How to calculate housing loan deductions from Resident’s pense. City Ofﬁce (Tel: 3463-1719) Tax - Certiﬁcate of License Plate Issuance (please let us know if Taxation Sections II, Taxation Division on the 3rd ﬂoor of The smaller of either of the following amounts is deducted you lose the certiﬁcate) the City Ofﬁce (Tel: 3463-1726) from Resident’s Tax (income-based levy): - Identiﬁcation Documents (Driver’s License, Foreign Resi- - Of special housing-loan deductibility amounts, any remain- For Those who Own Light Motor dent Registration Certiﬁcate, etc.) ing portion of the amounts deducted from income tax Vehicles (Light Motor Vehicle Tax) - Unpaid Light Motor Vehicle Tax - 5% of the total amount of income-taxable total income, in- Individuals and corporate entities owning light motor vehicles *Please let us know even if you lose or damage a license come-taxable retirement income, and income-taxable for- as of April 1 of each year are subject to Light Motor Vehicle plate. estry income (up to ¥97,500) Tax, which is assessed on a yearly basis. Inquiries: Tax Affairs Section, Taxation Division (Tel: ◆Filing Even if you dispose of your vehicle or transfer the vehicle 3463-1704) Application Forms for Housing Loan Deductions from Resi- ownership on and after April 2, you are required to pay ●Procedures for light motor vehicles, ordinary dent’s Tax do not need to be submitted. The application of Light Motor Vehicle Tax for that year in full because you vehicles, and motorbikes with a capacity of deductions is determined and deduction amounts are calculat- own the vehicle as of April 1. If you move out of Shibuya 125 cc or more ed, in accordance with residence start dates, special housing- City on and after April 2, you are required to pay the tax for As for these vehicles, please complete necessary procedures loan deductibility amounts, and types of special housing-loan that year in full to Shibuya City. Those who own vehicles on at the following reception counters. deductions described in tax returns or salary payment reports and after April 2 are subject to Light Motor Vehicle Tax from submitted by employers. The deduction amounts will apply to the following year. ◆Ordinary vehicles and motorbikes with a capacity of the calculation of Resident’s Tax for ﬁscal 2010. Please make Vehicles to which Light Motor Vehicle Tax applies: 125 cc or more sure that your tax return or salary payment report is ﬁlled out - Small motorcycles (with a capacity of 125 cc or less) Tokyo Transport Branch Ofﬁce (1-12-17 Higashioi, Shi- correctly and be sure to submit it by the due date. - Light motorbikes (with a capacity of 250 cc or less) nagawa-ku) Tel: 050-5540-2030 (registration help desk) ◆If those taking up residence between 1999 and 2006 - Motorbikes (with a capacity of larger than 250 cc) choose existing deductions: - Light motor vehicles (with a capacity of 660 cc or less) ◆Light three-wheeled and light four-wheeled vehicles Housing loan deductions from income taxes, adopted as in- - Special light vehicles Light Motor Vehicle Inspection Organization (3-3-7 terim measures caused by the transfer of tax revenue sources, - Minicars Konan, Minato-ku) are treated in the same way as the deductions established by Please note that places for vehicle registration and cancella- Tel: 3472-1561 City News SHIBUYA is printed on recycled paper.