Regarding the non-declaration system related to dividend income of listed stocks, etc.

From 2024 (for 2023), the taxation method of income tax and municipal tax and prefectural tax will be matched, and you will not be able to select a different taxation method. For details, please refer to "How to declare dividend income and transfer income of listed stocks, etc."

In addition, until 2023 (for 2022), in order to select a different taxation method for income tax and personal municipal tax / prefectural tax, separate from the final tax return by the time the tax payment letter of advice is served, It is necessary to submit a municipal tax / prefectural tax return. Please clearly indicate the different parts on the tax return and the taxation method for residence tax, and attach a copy of the income tax return.
For specific inquiries regarding the declaration, please contact Tax Division City Tax Section, each ward office.