1.
resident tax; local inhabitant tax
A local tax levied on individuals based on their income and place of residence. In Japan, it is paid to the prefecture and municipality where one lives.
住民税は毎月給料から引かれる。
Resident tax is deducted from my salary every month.
引っ越すと住民税の金額が変わることがある。
When you move, the amount of resident tax can change.
住民税は前年の所得に基づいて計算されるので、退職した翌年も支払いが必要だ。
Since resident tax is calculated based on the previous year's income, you still need to pay it the year after you quit your job.
USAGE:
An important tax for anyone living and working in Japan. Unlike 所得税 (income tax), which is a national tax, 住民税 goes to local governments. It is calculated based on the previous year's income, which means new graduates or new residents may not pay it in their first year.
COMMON COLLOCATIONS:
- 住民税を納める (to pay resident tax)
- 住民税の申告 (resident tax declaration)
- 住民税非課税 (exempt from resident tax)
SIMILAR WORDS:
- 所得税: income tax — a national tax on income
- 固定資産税: property tax — levied on real estate