Mention residents tax to any foreigner living in Japan and chances are, you aren't likely to win any favorable responses. Otherwise known as city tax, ward tax or inhabitants tax to name just a few aliases, this is probably one of the most dreaded and least understood of all the taxes in Japan. It is also one of the most expensive.

Commonly associated with money mysteriously disappearing from people's bank accounts, nasty letters threatening to seize their possessions or early morning knocks at the door from local City Office representatives, there aren't many people who haven't experienced or heard a horror story associated with its lack of, or late payment.

Although foreigners aren't the only ones to blame, according to Hama Masahito, Manager of the Residents Tax Payment Section of Shinjuku City Office, it does seem some people need to do some explaining, and in particular he'd like to hear from the teaching staff of one of Japan's leading English chain schools.