Taxes／税金

City taxes include municipal/prefectural tax/forest environmental tax, property tax, light vehicle tax, city tobacco tax, mining tax, bath tax (onsens), and national health insurance tax.

Types of taxes／市税の種類

Municipal/Prefectural Tax／Forest Environmental Tax
市・県民税 (shi/ken min zei)・森林環境税 (shinrin kankyo zei)

Municipal/Prefectural Resident Tax ／ Forest Environmental Tax
As of January 1, municipal/prefectural resident tax is imposed on people who have an address in Ichinoseki and had income during the previous year. The tax consists of a per-capita portion and an income-based portion. The per-capita portion is ¥5,000 per year, and the income-based tax rate is 10% (the standard tax rate stipulated by the Local Tax Law). Taxable income is determined based on a tax declaration. Tax declaration consultations are held from early February to March 15 each year. People whose employer has submitted a salary payment report to the city, or who have filed an income tax return, generally do not need to file a separate municipal/prefectural tax declaration. A Forest Environmental Tax of ¥1,000 per person per year is also collected together with the per-capita portion of resident tax.

1月1日現在、市内に住所のある人で、前年中に所得のあった人に課税されます。税額は、均等割と所得に応じた所得割で構成され、均等割は年額5,000円、所得割の税率は10％です（地方税法に定める標準税率）。課税所得は申告によって決められます。申告相談は、毎年2月上旬から3月15日まで行っています。なお、給与所得だけで事業主が給与支払報告書を市に提出している人や所得税の確定申告をしている人は、申告の必要はありません。また、均等割りに併せて森林環境税年間1,000円が課税されます。

Property tax／固定資産税 (koteishisan zei)

As of January 1, tax is levied on those who own fixed assets (land, houses, depreciable assets) in Ichinoseki. The tax rate in Ichinoseki is 1.4% (standard tax rate stipulated by the Local Tax Law). Land and houses will be assessed once every three years. The valuation amount is inspected in April.

1月1日現在、市内に固定資産（土地、家屋、償却資産）を所有している人に課税されます。当市の税率は1.4％（地方税法に定める標準税率）です。また、土地、家屋は3年に1度評価替えを行います。評価額については、4月に所有者などを対象に、縦覧を行っています。

Light motor vehicle tax／軽自動車税 (keijidosha zei)

As of April 1, light motor vehicle tax is imposed on owners of motorized bicycles, light four-wheeled vehicles, small special-purpose vehicles, and small two-wheeled vehicles. If you dispose of a vehicle, transfer ownership, or change its registered location after moving, please complete the required procedures promptly. The procedure and place of registration depend on the type of vehicle.
Light four-wheeled vehicles: Light Motor Vehicle Inspection Association Iwate Office (Morioka), Ichinoseki District Traffic Safety Association, or Higashiiwai District Traffic Safety Association.
Small two-wheeled vehicles: Transport Branch Office (Morioka), Ichinoseki District Traffic Safety Association, or Higashiiwai District Traffic Safety Association.
Motorized bicycles and small special-purpose vehicles: Ichinoseki City Hall Municipal Tax Division or the Civic and Welfare Division at any branch office.

4月1日現在、原動機付自転車、軽四輪自動車、小型特殊自動車、二輪の小型自動車の所有者に課税されます。廃車をするとき、所有者が変わるとき、転入して定置場が変わるときなどには、速やかに窓口で手続きしてください（軽四輪・二輪・原付等の種別により手続き場所が異なります）。

National Health Insurance Tax／国民健康保険税 (kokumin kenkou hoken zei)

National Health Insurance tax applies to people who have an address in Ichinoseki and are enrolled in National Health Insurance. The tax is calculated on a household basis, based on the household's resident registration, and the head of the household is the taxpayer, including cases where the head of the household has other health insurance. The tax consists of a medical care portion, a support portion for the medical expenses of people aged 75 and over, and a long-term care portion for insured people aged 40 to 64. The amount is calculated based on factors including the insured person's previous year's income and the number of insured household members. Households whose total previous-year income is below certain thresholds may qualify for a reduction in the tax amount. If there is a change during the fiscal year, such as moving into or out of Ichinoseki or enrolling in or leaving another health insurance plan, the tax is calculated on a monthly basis.

市内に住所のある人で、国民健康保険に加入している人が対象です。住民票の世帯単位での課税となり、世帯主が納税義務者となります。税額は「医療給付費分」「後期高齢者支援金分」「介護納付金分（40歳から64歳までが対象）」で構成され、被保険者の前年所得や人数等に応じて計算されます。所得の合計が一定額以下の場合は軽減措置があります。年度の途中で異動があった場合は月割で計算されます。

Payment of taxes／納税は便利な口座振替で

Payment can be made at banks, post offices and other institutions in the city. It is also possible to have the payments automatically deducted from your bank account.

口座を開設している市内の銀行、信用金庫、農協、郵便局の窓口でいつでも受け付けています。自分の口座から自動的に納税できる便利な口座振替を利用してください。

Deadlines for major city taxes / 主な市税の納期
- Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar
Property tax 1 - - 2 - - - - 3 - 4 -
Light vehicle tax (type discount) - all - - - - - - - - - -
City / prefectural tax - - 1 - 2 - 3 - - 4 - -
National health insurance tax - - - 1 2 3 4 5 6 7 8 -

* If the delivery deadline falls on a Saturday, Sunday, or holiday, the following day will be the delivery deadline.