A municipal (resident) tax paid to local governments; a type of local tax usually calculated based on the previous year's income.
毎年6月になると住民税の納付書が届く。
Every June the payment notice for the resident tax arrives.
住民税は前年の所得に基づいて計算される。
Resident tax is calculated based on the previous year's income.
低所得世帯は住民税が非課税になる場合がある。
Low-income households may be exempt from resident tax.