Taxes / 税金

Types of taxes／市税の種類 

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. 

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

As of January 1, tax is imposed on persons who have an address in Ichinoseki and who had income during the previous year. The tax amount consists of a per capita rate and an income rate. The per capita rate is 5,000 yen per year, and the tax rate for the income rate is 10% (standard tax rate stipulated by the Local Tax Law). Taxable income is determined by filing. Declaration consultation is conducted from the beginning of February to March 15 every year. In addition, those who have submitted a salary payment report to the city or who have filed a final income tax return with only salary income do not need to file a tax return. 1,000 yen Forest Environmental Tax per person per year is added to the per capita portion of the residential 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1000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, tax is levied on owners of motorized bicycles, light four-wheeled vehicles, small special vehicles, and two-wheeled small vehicles.
If you want to dispose of your car, change ownership, or change parking space after moving, please proceed to following:
▷ Light four-wheeled vehicle (kei) Light Vehicle Inspection Association Iwate Office (Morioka) or Ichinoseki District Traffic Safety Association or Higashiiwai District Traffic Safety Association
▷ Two-wheeled small vehicle Transport Branch Office (Morioka) or Ichinoseki District Traffic Safety Association or Higashiiwai District Traffic Safety Association
▷ Motorized bicycle / small special-purpose vehicle Inquiries: Ichinoseki City Hall Municipal Tax Division or 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、速やかに下記の窓口で手続きしてください。 ▷軽四輪自動車 軽自動車検査協会岩手事務所（盛岡）または一関地区交通安全協会もしくは東磐井地区交通安全協会 ▷二輪の小型自動車 運輸支局（盛岡）または一関地区交通安全協会もしくは東磐井地区交通安全協会 ▷原動機付自転車・小型特殊自動車 本庁市民税課、各支所市民福祉課

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

Those who have an address in Ichinoseki and have taken out National Health Insurance are eligible. The tax is levied on a household basis (based on the certificate of residence), and the head of the household is the taxpayer (including cases where the head of household has other health insurance.) The tax amount consists of medical benefit expenses, support for the elderly aged 75 and over, and payment for long-term care (only for those aged 40 to 64), each of which is calculated according to the insured's previous year's income. If the total income of the previous year is less than a certain amount, the tax amount will be reduced. If the insured is transferred in the middle of the fiscal year (transfer, move-out, enrollment in other health insurance, etc.), the calculation will be made monthly and a tax amount determination (change) notice will be sent out the month following the notification.
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。（世帯主が他の健康保険に加入している場合も含みます。）
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、それぞれ被保険者の前年所得に応じて計算される所得割額、被保険者均等割額および世帯別平等割額の合計額で計算されます。なお、世帯主と被保険者の前年所得の合計が一定額以下の場合には税額が軽減されます。 年度の途中で被保険者の異動（転入・転出・他の健康保険への加入など）があった場合には、月割で計算を行い、届出の翌月に税額決定（更正）通知書を送付します。

Payment of taxes／納税は便利な口座振替で

Payment can be made any time 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。手続きは簡単です。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。