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The tax payment notification of residence tax of Q4 husband passed away…

Last update date November 18, 2020

Q
My husband died in March, 2020, but the tax payment notification of municipal tax, prefectural tax has been sent in June. Must I already pay tax of husband passed away?
A

Please pay.
Municipal tax, prefectural tax is levied on person living in the city based on income of (from January 1 to December 31) every year during the previous year as of January 1. Therefore, for person who died after January 2, 2020, municipal tax, prefectural tax in 2020 is taxed, and heir of property will succeed duty to pay tax.
In addition, we are not taxed from 2021.

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Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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