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Major Municipal Tax

[April 1, 2010]

Personal municipal/residential tax

Personal municipal/residential tax is imposed on residents to share appropriate 'public' expenses. It is divided into taxation 'on a per capita' and 'on per income' basis.

Corporate municipal tax

Corporate entities (e.g. corporations) which have offices in Uji City and other incorporated bodies should declare and pay this tax. Corporate municipal tax is divided into taxation 'on a per capita' and 'on per corporate income' basis.

Property tax

Property tax is imposed on owners of land, building, and depreciable assets (generally called "fixed assets") according to the asset's value as of January 1st each year (the assessment date).

City planning tax

City planning tax is imposed along with property tax on owners of land and buildings in the urbanization zone stipulated by the City Planning Law, and utilized for city planning projects such as construction and maintenance of public facilities (e.g. streets, parks, sewerage) and land readjustment projects.

Light automobile tax

Light automobile tax is imposed on owners of motorbikes, light automobiles, light special-purpose vehicles, and two-wheeled light automobiles (called "light automobiles etc.").

Municipal cigarette tax

Municipal cigarette tax is imposed on manufacturers of domestic cigarettes, specified (foreign-produced cigarette) dealers, and wholesalers.

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