Employer withholds resident tax from salary each month
Salaried employees
普通徴収
ふつうちょうしゅう
Taxpayer pays resident tax directly in 4 installments
Freelancers, retirees, part-timers, ex-employees
納付書
のうふしょ
Official payment slip (with barcode) used to pay
普通徴収 taxpayers
口座振替
こうざふりかえ
Automatic bank debit — set once, runs automatically
普通徴収 taxpayers who register
## Quick Answer: 特別徴収 vs 普通徴収 vs 納付書 vs 口座振替 Japan’s resident tax (住民税（じゅうみんぜい）) is collected in one of two ways: either your employer handles it for you (特別徴収), or you pay it yourself (普通徴収). If you pay it yourself, you use either a 納付書 to pay at a convenience store or bank counter, or you set up 口座振替 to have it deducted automatically from your bank account. Think of it this way: – **特別徴収** = the method (employer collects)
– **普通徴収** = the method (you collect yourself)
– **納付書** = the payment instrument used in 普通徴収
– **口座振替** = an automated alternative to the 納付書 approach None of these words means “resident tax” itself — they all describe *how* it is collected or paid. ## What Does 特別徴収 Mean? 特別徴収（とくべつちょうしゅう）literally means “special collection.” In the context of resident tax, it means your employer deducts the tax from your monthly salary and pays it to your city or ward office on your behalf. The everyday term for this is 給与天引き（きゅうよてんびき）— “salary withholding.” ### How 特別徴収 Works Every June, your city or ward office calculates your resident tax based on last year’s income and sends a 住民税決定通知書（じゅうみんぜいけっていつうちしょ）— an annual notice showing the exact amount you owe. If you are on 特別徴収, this notice goes to your *employer*, not to you directly (though a copy called the 特別徴収税額通知書（とくべつちょうしゅうぜいがくつうちしょ）is sometimes passed on to the employee). Starting on July 1, your employer divides your annual resident tax into 12 equal monthly deductions and takes them from your salary automatically until the following June. You never touch the money — the employer sends it to the city each month. **Important distinction:** The 住民税決定通知書 tells you *how much* your resident tax is. It is an information document. It is NOT the same as a 納付書, which is an actual payment slip. Many employees receive their copy and mistakenly think they need to pay it separately — you do not, as long as you are on 特別徴収. ### Who Is on 特別徴収? 特別徴収 is the default for most salaried employees (会社員（かいしゃいん）). In principle, if you have an employer paying you a regular salary, your employer is legally obligated to handle 特別徴収 for you. You cannot simply opt out and switch to 普通徴収 on your own — only your employer can apply to the city office to change the arrangement. ### What Happens at Resignation? When you resign, your employer notifies the city or ward office that you are leaving. The remaining resident tax balance (残額（ざんがく）) is handled in one of two ways: 1. If you resign before October, the remaining amount may be deducted entirely from your final salary (一括徴収（いっかつちょうしゅう）).
2. If you resign on or after October 1, or if the remaining amount is too large for a final-salary deduction, it converts to 普通徴収 — and the city mails you 納付書 slips for the rest. **Example sentences:**
毎月の給与から住民税が天引きされています。 Maitsuki no kyuuyo kara juuminzei ga tenbiki sarete imasu. Resident tax is withheld from my salary every month.
特別徴収の場合、会社が住民税を市区町村に納めます。 Tokubetsu choushuu no baai, kaisha ga juuminzei wo shikuchouson ni osamemasu. Under special collection, your employer pays the resident tax to the city or ward office.
退職後は特別徴収から普通徴収に切り替わります。 Taishoku-go wa tokubetsu choushuu kara futsuu choushuu ni kirikawarimasu. After resignation, you are switched from special collection to ordinary collection.
## What Does 普通徴収 Mean? 普通徴収（ふつうちょうしゅう）means “ordinary collection.” Despite the name suggesting it is the default, it is actually the method used when you do *not* have an employer handling the tax for you. Under 普通徴収, you receive payment slips from your city or ward office and pay the tax directly — either at a convenience store, a bank, or through an automatic debit arrangement. ### Who Is on 普通徴収? You are likely on 普通徴収 if you are: – A freelancer (フリーランス) or self-employed (自営業（じえいぎょう）)
– Working part-time below the threshold for employer withholding
– Retired (退職者（たいしょくしゃ）) and no longer receiving a salary
– A former employee between jobs
– A foreign resident with no Japanese employer ### The 4 Installment Periods Under 普通徴収, your annual resident tax is divided into four payment periods called 期（き）: | Period | Japanese | Typical Due Date |
|——–|———-|—————–|
| 1st installment | 第1期（だいいっき） | Late June / Early July |
| 2nd installment | 第2期（だいにき） | Early August |
| 3rd installment | 第3期（だいさんき） | Late October |
| 4th installment | 第4期（だいよんき） | Late January | You receive a 納付書 (payment slip) for each of these four periods. The due dates (納期限（のうきげん）) are printed on each slip — missing them triggers 延滞金. ### Side Income and 普通徴収 If you have a main salaried job but also earn income from a side business (副業（ふくぎょう）), you can request that the resident tax on your *side income only* be collected via 普通徴収. This prevents your side income from appearing on any documents that your main employer sees — because otherwise, the city adds the extra tax to your salary withholding, and the higher-than-expected deduction can signal to your employer that you earn income elsewhere. To request this separation, check the appropriate box on your 確定申告（かくていしんこく）(annual tax return) form under the section for 住民税の徴収方法 (resident tax collection method). **Example sentences:**
フリーランスなので、毎年6月に納税通知書が届きます。 Furiiransu nanode, maitoshi rokugatsu ni nouzei tsuuchisho ga todokimasu. Since I am a freelancer, a tax payment notice arrives every June.
副業分の住民税を普通徴収にしたいので、確定申告でその欄にチェックしました。 Fukugyou-bun no juuminzei wo futsuu choushuu ni shitai node, kakutei shinkoku de sono ran ni chekku shimashita. I wanted the resident tax on my side income collected as ordinary collection, so I checked that box on my tax return.
普通徴収では、年4回に分けて住民税を自分で納めます。 Futsuu choushuu de wa, nen yonkai ni wakete juuminzei wo jibun de osamemasu. Under ordinary collection, you pay the resident tax yourself in four installments per year.
## What Does 納付書 Mean? 納付書（のうふしょ）is the official payment slip sent by your city or ward office. The word breaks down as 納付（のうふ）— “payment / submission of money” — plus 書（しょ）— “document.” Think of it as your official tax bill in physical form. ### What the 納付書 Looks Like A typical 住民税 納付書 is a printed slip (or A4 sheet with perforated slips) containing: – Your name and address
– The amount due for that installment
– The 納期限 (payment due date)
– A barcode or QR code for convenience store payment
– A slip number identifying which of the 4 periods it covers If you are on 普通徴収, you receive these slips bundled inside an envelope called the 納税通知書（のうぜいつうちしょ）— the official tax payment notice that arrives in June each year. There are typically four slips inside, one per installment. ### How to Pay with a 納付書 You can pay using your 納付書 at the following locations: | Payment Location | Japanese | Notes |
|—————–|———-|——-|
| Convenience store | コンビニ（コンビニエンスストア） | Scan the barcode; works at 7-Eleven, Lawson, FamilyMart, etc. |
| Bank counter | 銀行窓口（ぎんこうまどぐち） | Bring the slip; may charge a handling fee |
| City / ward office counter | 市区町村窓口（しくちょうそんまどぐち） | Bring the slip; cash or sometimes card |
| Post office | 郵便局（ゆうびんきょく） | Bring the slip; cash payment |
| Online (eLTAX) | eLTAX（エルタックス） | Japan’s online local tax payment portal; credit card and bank transfer options | コンビニ納付（コンビニのうふ）is by far the most popular method for most residents — just bring the slip to any convenience store, scan it at the register or self-service kiosk, and pay cash or with IC card. ### If You Lose Your 納付書 If your 納付書 arrives and you lose it before paying, do not panic. You can request a reissue (再発行（さいはっこう）) at your city or ward office. Bring your residence card (在留カード（ざいりゅうカード）) and ask the tax counter. Note: The 納付書 has an 有効期限（ゆうこうきげん）(expiry date) — usually the same as the 納期限 (due date). Do not let the slip expire unpaid; late fees apply automatically. **Example sentences:**
6月に市役所から納税通知書が届き、中に4枚の納付書が入っていました。 Rokugatsu ni shiyakusho kara nouzei tsuuchisho ga todoki, naka ni 4-mai no noufusho ga haitte imashita. In June, a tax payment notice arrived from the city office with four payment slips inside.
この納付書をコンビニに持っていけば払えますか？ Kono noufusho wo konbini ni motte ikeba haraemasu ka? Can I pay if I take this payment slip to a convenience store?
納付書を紛失してしまったので、市役所で再発行をお願いしました。 Noufusho wo funshitsu shite shimatta node, shiyakusho de saihatsukou wo onegai shimashita. I lost my payment slip, so I asked the city office to reissue it.
Yuka
Wait — so the 住民税決定通知書 and the 納税通知書 are two different things? I always thought they were the same document.
Rei
They often arrive around the same time, so people mix them up! The 住民税決定通知書 just tells you how much your resident tax is — it is purely informational. The 納税通知書 is the official payment demand, and it comes with 納付書 slips inside. If you are on 特別徴収, your employer gets the information notice and handles payment — you never see a 納付書 at all. Only 普通徴収 taxpayers receive 納付書 slips.
## What Does 口座振替 Mean? 口座振替（こうざふりかえ）means automatic bank debit — specifically, having your bank account automatically charged for a recurring payment. 口座 means “bank account” and 振替（ふりかえ）means “transfer / debit.” For resident tax, setting up 口座振替 means you never need to manually pay with a 納付書: on each 納期限, the tax amount is deducted from your registered account automatically. ### How to Set Up 口座振替 There are two ways to register: 1. **At city hall:** Pick up a 口座振替依頼書（こうざふりかえいらいしょ）(debit registration form), fill in your bank account details, stamp it with your registered bank seal (銀行印（ぎんこういん）), and submit it at the tax counter. Some city offices now accept online submission too.
2. **At your bank:** Some banks accept the form directly. Ask at the counter or check the bank’s app. **Important:** Registration takes 1 to 2 months to activate. If you apply in June, your first installment in June or July may not be covered — pay that one manually using the 納付書, and the automatic debit will take over from the following installment. ### The 振替日 (Deduction Date) The 振替日（ふりかえび）is the date on which the bank deduction happens. It usually falls on or just after the official 納期限. Make sure your account has sufficient funds on that date — if the debit fails due to insufficient funds (残高不足（ざんだかぶそく）), you may need to pay manually and the automatic arrangement may be temporarily suspended. ### Receipt for 口座振替 Payments Unlike convenience store payments, 口座振替 does not automatically issue a 領収書（りょうしゅうしょ）(official receipt). Your bank statement (通帳（つうちょう）or online banking history) serves as proof of payment. If you need an official 領収書 for accounting purposes, you can request one at city hall. ### Other Taxes You Can Cover with 口座振替 Once registered, 口座振替 can typically be applied to multiple local tax types with one account: – 住民税（じゅうみんぜい）— resident tax
– 固定資産税（こていしさんぜい）— property tax
– 国民健康保険（こくみんけんこうほけん）— national health insurance premiums
– 国民年金（こくみんねんきん）— national pension contributions **Example sentences:**
住民税の口座振替を申し込んだので、来月から自動で引き落とされます。 Juuminzei no kouza furikae wo moushikonda node, raigetsu kara jidou de hikiotosaremasu. I applied for automatic bank debit for resident tax, so it will be deducted automatically from next month.
口座振替の登録には1〜2か月かかりますので、最初の納付書は自分で支払ってください。 Kouza furikae no touroku ni wa 1 kara 2 kagetsu kakarimasu node, saisho no noufusho wa jibun de haratte kudasai. Since registration for automatic debit takes one to two months, please pay the first payment slip yourself.
振替日に口座の残高が不足していたため、引き落としができませんでした。 Furikae-bi ni kouza no zandaka ga fusoku shite ita tame, hikiotoshi ga dekimasen deshita. The automatic debit could not be processed because the account had insufficient funds on the deduction date.
## 特別徴収 vs 普通徴収 This is the most fundamental distinction in the whole resident tax system. Here is a side-by-side comparison:
Feature
特別徴収
普通徴収
Who pays the city
Your employer
You
Deduction source
Monthly salary
Your bank account or cash at payment location
Payment frequency
12 times per year (monthly)
4 times per year (quarterly)
Payment slip (納付書)
None — employer handles it
Yes — 4 slips per year
Annual notice received by
Employer (copy may go to employee)
You directly (in 納税通知書 envelope)
Who is eligible
Salaried employees only
Freelancers, retirees, ex-employees, part-timers
Can you choose freely?
No — employer applies; not employee’s choice
Default for those without qualifying employers
Risk of late payment
Very low — employer manages deadlines
Moderate — you must track and pay on time
### The Side Income Exception If you are a company employee (会社員) but also earn freelance or side income, you can request 普通徴収 for the resident tax on that *extra* income only. Here is why this matters: When a city office calculates your resident tax, it includes all income — your salary *plus* your side income. Under 特別徴収, the city sends the full tax amount to your employer to withhold from your salary. But your employer can see the total withholding figure — and if it is unusually high for your salary level, it can reveal that you have other income. By checking the 普通徴収 box on your 確定申告, you tell the city to bill you separately for the portion attributable to side income. Your employer only sees the withholding amount for your salary income, nothing more. ### Common Mistakes About 特別徴収 vs 普通徴収 – **”I can choose whichever I want.”** No — 特別徴収 is the employer’s obligation. The employee cannot independently opt in or out.
– **”Resident tax is handled automatically, so I never need to worry.”** True only while you are employed. After resignation, the responsibility shifts to you.
– **”I am freelance, so I never have to pay resident tax.”** Freelancers pay resident tax via 普通徴収 — the tax itself still applies; only the collection method differs.
Yuka
So if I am a salaried employee, I cannot choose 普通徴収 for myself even if I want to? I thought I had more control over this.
Rei
That is correct. Your employer is legally required to apply 特別徴収 for resident employees, so the choice is not yours to make unilaterally. The only exception is requesting 普通徴収 for the portion of resident tax that comes from your side income — and even then, you have to make that request on your annual tax return form.
## 普通徴収 vs 納付書 People sometimes use these two terms as if they mean the same thing, but they refer to different layers of the same process. **普通徴収** is the *category of collection method* — it describes the fact that you, not your employer, are responsible for paying the tax. **納付書** is the *physical (or digital) instrument* you use to carry out that payment. The relationship is simple: if you are on 普通徴収, the city sends you 納付書 slips so you can fulfill your obligation. | | 普通徴収 | 納付書 |
|—|—|—|
| What is it? | Payment method category | Payment instrument / slip |
| Who issues it? | City or ward office (decides your category) | City or ward office (prints and mails the slips) |
| What does it tell you? | You must pay resident tax yourself | The exact amount and deadline for one installment |
| How many per year? | One category (you are either in it or not) | 4 slips per year (one per installment period) | A key implication: if you receive a 納付書 in the mail, that is direct evidence that you are on 普通徴収 for at least that portion of your resident tax. Employees on full 特別徴収 should *not* receive 納付書 slips — they get the informational notice (住民税決定通知書) instead. ## 納付書 vs 口座振替 Both 納付書 and 口座振替 are ways to fulfill a 普通徴収 resident tax obligation. They are not mutually exclusive categories — they are simply two different payment mechanisms.
Feature
納付書
口座振替
How you pay
Manually, each installment period
Automatically on the 振替日
Where to pay
Convenience store, bank, city hall, post office, eLTAX
No action needed once registered
Setup required
None — slips arrive by mail
Yes — submit registration form to city or bank
Setup time
Instant (slips are already mailed)
1–2 months
Risk of forgetting
High — you must remember each deadline
None — deduction is automatic
Late fee risk (延滞金)
Yes — if you miss a deadline
Very low — only if balance is insufficient
Official receipt
Yes — issued at payment location
No — bank statement serves as proof
Best for
One-off payments, people who prefer manual control
People who want to set it and forget it
The practical recommendation for most people on 普通徴収: set up 口座振替 as soon as you know you will be paying resident tax directly. The main catch is that the first installment may fall before your registration activates — pay that one with the 納付書 and then enjoy the automatic deduction going forward. ## After Resignation: Resident Tax Changes This section matters enormously for anyone who has left — or is planning to leave — a job in Japan. The resident tax situation after resignation surprises many foreign workers because it involves money that was already decided before you resigned. ### Why You Still Owe Tax After Quitting Resident tax in Japan operates on a one-year lag. The tax you pay in Year 2 is calculated based on your income in Year 1. So if you earned a salary in the previous year, you owe resident tax on that income regardless of whether you still work at that company — or work at all. ### The Transition from 特別徴収 to 普通徴収 When you resign: 1. Your employer notifies the city or ward office of your departure.
2. The city recalculates the remaining resident tax balance.
3. Depending on your resignation date and remaining balance, you are switched to 普通徴収.
4. The city mails you a 納税通知書 with 納付書 slips for each remaining installment. **Do not ignore these slips.** They represent tax you already legally owe. Ignoring them results in 延滞金 (late fees), and in serious cases, the city can eventually garnish assets. ### If You Start a New Job Quickly If you join a new company within the same tax year, your new employer can take over 特別徴収 from the following July. However, for the period between jobs, you will likely be on 普通徴収 and must pay any 納付書 slips yourself. ### Foreign Residents Leaving Japan This is especially important for foreign workers on a fixed-term visa who plan to leave Japan mid-year. Even after you depart, you may still owe resident tax for the previous calendar year. The city will mail bills to your registered address — which may no longer be valid. If you plan to leave Japan, you have two options: 1. **Pay the full remaining balance before departure** at city hall (一括納付（いっかつのうふ）).
2. **Designate a 納税管理人（のうぜいかんりにん）** — a tax representative who remains in Japan and can receive and pay bills on your behalf. This is often a trusted friend, family member, or an accountant. You notify the city office of the 納税管理人’s name and contact information before leaving. Failing to do either can result in the city issuing a 差押（さしおさえ）(levy or garnishment) against any assets you hold in Japan, or complications when you re-enter the country on a future visa. **Example sentences:**
退職後、普通徴収に切り替わったため、市役所から納付書が4枚届きました。 Taishoku-go, futsuu choushuu ni kirikawarimashita tame, shiyakusho kara noufusho ga 4-mai todokimashita. After resigning, I was switched to ordinary collection, and four payment slips arrived from the city office.
帰国前に残りの住民税を一括で納付しました。 Kikoku-mae ni nokori no juuminzei wo ikkatsu de noufu shimashita. Before returning to my home country, I paid the remaining resident tax in a lump sum.
日本を離れる場合は、納税管理人を指定することができます。 Nihon wo hanareru baai wa, nouzei kanrinin wo shitei suru koto ga dekimasu. If you are leaving Japan, you can designate a tax representative.
## Common Mistakes English Speakers Make ### 1. Assuming resident tax is always automatic Many employees spend years on 特別徴収 without ever thinking about resident tax — it just disappears from the payslip. When they resign, they are completely unprepared for the 普通徴収 slips that start arriving. The single most important thing to remember: **resident tax does not disappear when your employment ends**. ### 2. Ignoring 納付書 slips in the mail A sealed envelope from the city government arrives. It looks bureaucratic. You set it aside. Three months later you find it — and the due date has passed. 延滞金 is now added automatically. This is extremely common among first-year residents who have never dealt with Japanese tax mail before. Rule: if you receive a sealed letter from your city or ward office (市区町村（しくちょうそん）), open it immediately and check for a 納付書. ### 3. Confusing 住民税決定通知書 with 納付書 The 住民税決定通知書 is an information document telling you the total amount of resident tax for the year. It does not require you to take any payment action — it is like receiving a statement. The 納付書 is the actual payment slip. Employees sometimes receive the 住民税決定通知書 from their employer, panic, and rush to city hall thinking they owe money — when in fact their employer is already withholding it. ### 4. Not applying for 口座振替 early enough If you decide in June that you want automatic debit, your registration will not be active until August at the earliest. The June/July installment may need to be paid manually. Plan ahead and register as soon as you know you will be on 普通徴収. ### 5. Not requesting 普通徴収 for side income If you have a side business and do not check the 普通徴収 box on your 確定申告, the city will bundle all your resident tax into the 特別徴収 amount sent to your employer — revealing that you earn more than your salary suggests. This is a silent mistake with real-world consequences for people who want to keep their side business private from their employer. ### 6. Thinking the 納付書 is optional Some learners see the 納付書 slip and think: “I will deal with this later.” There is no “later” with this document. The amount is owed, the deadline is fixed, and the penalty is automatic. Pay it promptly or set up 口座振替. ## Decision Rule: Which Payment Word Do You Need? Use this flowchart to find the right term for your situation:
Is resident tax deducted from your monthly salary?
YES → You are on 特別徴収（とくべつちょうしゅう）.
You do not need to take any payment action.
Your employer handles everything.
|
└→ Did you resign recently?
YES → You were switched to 普通徴収.
Check your mail for a 納税通知書 with 納付書 slips.
Pay each slip by the printed 納期限.
Consider setting up 口座振替 for future installments.
|
NO → Are you freelance, self-employed, retired, or between jobs?
YES → You are on 普通徴収（ふつうちょうしゅう）.
|
└→ Did you receive paper slips in the mail?
YES → Those are your 納付書（のうふしょ）.
Pay at a convenience store, bank, or city hall
by the date on each slip.
NO → You may have set up 口座振替（こうざふりかえ）,
or your slips may not have arrived yet.
Check your city office account or contact the tax counter.
|
Do you want to stop manually paying each quarter?
YES → Apply for 口座振替 at city hall or your bank.
Remember: activation takes 1–2 months.
Pay your next installment manually if needed.
|
Are you leaving Japan?
YES → Pay remaining balance in a lump sum before departure,
OR designate a 納税管理人（のうぜいかんりにん）.
## Complete Vocabulary Reference
Japanese
Reading
English
JLPT
住民税
じゅうみんぜい
Resident tax (local income tax)
N3
特別徴収
とくべつちょうしゅう
Special collection / employer withholding
N2–N1
普通徴収
ふつうちょうしゅう
Ordinary collection / direct payment by taxpayer
N2–N1
給与天引き
きゅうよてんびき
Salary withholding (casual term for 特別徴収)
N2
納付書
のうふしょ
Payment slip / tax bill
N2
口座振替
こうざふりかえ
Automatic bank debit
N2
納税通知書
のうぜいつうちしょ
Tax payment notice (envelope containing 納付書)
N2
住民税決定通知書
じゅうみんぜいけっていつうちしょ
Resident tax determination notice (informational)
N1
納期限
のうきげん
Payment due date
N2
延滞金
えんたいきん
Late payment penalty
N2
第1期〜第4期
だいいっき〜だいよんき
1st–4th installment period
N3
eLTAX
エルタックス
Japan’s online local tax payment system
—
コンビニ納付
コンビニのうふ
Convenience store tax payment
N3
振替日
ふりかえび
Automatic debit date
N2
副業
ふくぎょう
Side job / side business
N3
確定申告
かくていしんこく
Annual income tax return
N2
残額
ざんがく
Remaining balance
N3
一括徴収
いっかつちょうしゅう
Lump-sum collection (from final salary)
N2
一括納付
いっかつのうふ
Lump-sum payment
N2
再発行
さいはっこう
Reissue (of a lost slip)
N3
納税管理人
のうぜいかんりにん
Tax representative (for those leaving Japan)
N1
残高不足
ざんだかぶそく
Insufficient funds
N2
領収書
りょうしゅうしょ
Official receipt
N3
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## Quick Quiz Test yourself on the four terms and related vocabulary. Answers are below.
1. Your monthly payslip shows a deduction labeled 住民税. This means your resident tax is being collected by ______? a) 普通徴収 b) 特別徴収 c) 口座振替
2. You are a freelancer. In June you receive a sealed envelope from your ward office containing four numbered slips with barcodes. What are these slips called? a) 住民税決定通知書 b) 口座振替依頼書 c) 納付書
3. You want resident tax to be deducted from your bank account automatically without any action on your part every quarter. What should you set up? a) 特別徴収 b) 口座振替 c) コンビニ納付
4. You resigned from your job in August. What most likely happens to your remaining resident tax for that year? a) It is cancelled because you no longer work b) It is switched to 普通徴収 and you receive 納付書 slips c) Your former employer continues paying it
5. You have a main salary job AND a side business. How can you prevent your employer from seeing evidence of your side income through the resident tax system? a) Do not file a 確定申告 b) Request 普通徴収 for the side income portion on your 確定申告 c) Ask your employer to increase your 特別徴収 amount
6. The document that tells you how much your annual resident tax is (for informational purposes) is called ______. The document you actually use to make payment is called ______. Fill in both blanks.
—
Answers:
1. b) 特別徴収 — A deduction on your payslip means your employer is withholding and paying the tax on your behalf. This is 特別徴収 (special collection), also called 給与天引き.
2. c) 納付書 — The four numbered slips with barcodes are 納付書 (payment slips). They arrive inside the 納税通知書 envelope and cover the four installment periods of 普通徴収.
3. b) 口座振替 — Automatic bank debit is 口座振替. Once set up at city hall or your bank, it deducts the tax on each 振替日 without any action from you. Remember: it takes 1–2 months to activate.
4. b) Switched to 普通徴収 with 納付書 slips — When you resign, 特別徴収 ends and the remaining balance switches to 普通徴収. The city mails you 納付書 slips for any remaining installment periods. These must be paid on time.
5. b) Request 普通徴収 for the side income portion on your 確定申告 — By checking the 普通徴収 box on your annual tax return for the resident tax on side income, the city bills you separately for that portion. Your employer only sees withholding based on your salary, not your total income.
6. 住民税決定通知書（じゅうみんぜいけっていつうちしょ）is the informational notice; 納付書（のうふしょ）is the payment instrument. If you are on 特別徴収, you receive only the former (if at all) and never need to use the latter. If you are on 普通徴収, you receive and must use the 納付書.
Have you dealt with 住民税 as a foreign resident in Japan? Did you receive 納付書 slips after resigning, or did you set up 口座振替? Share your experience in the comments — your real-life example could help another reader avoid a surprise tax bill!
## Keep Learning
These related JPyokoso articles will help you build on what you just learned about Japanese financial and administrative vocabulary:
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