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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > FAQs > Q5 part income and tax…
Q5 part income and tax…
Q

I was office worker, but wife came to go from 2015 to neighboring drugstore for part-time job. How will part-time job of wife affect tax of Mr. and Mrs. us? 1,020,000 yen, my yearly income are salary incomes, and part income of wife is 5 million yen.

A At first we will be accompanied whether tax depends on part income of wife whether there is application of spousal deduction and special spousal deduction subtracted from income in tax calculation of your own next.

■From income how much as for the taxes

 Tax on income and income includes income tax and residence tax.

1.Income tax

 In Income Tax Law, we are considered to be earned income and will calculate tax in the same way as general office worker, but part income does not suffer from income tax when the remainder that deducted earned income deduction from the amount of salary income is less than basics deduction (380,000 yen).
  In other words, "lowest taxable limit" of salaried employee in income tax is as follows.

(earned income deduction) 650,000 yen + (basic deduction) 380,000 yen = (lowest taxable limit) 1,030,000 yen

 As income amount of money is less than 1,030,000 yen with case of question, it does not take income tax.

2.Residence tax

 On the other hand, residence tax includes "tax exemption system", and the ceiling is 350,000 yen.
  In other words, residence tax is not levied when the amount of salary income is less than amount of money (1 million yen) that added up earned income deduction and the tax-free ceiling (350,000 yen).

 
(earned income deduction) 650,000 yen + (the tax-free ceiling) 350,000 yen = 1 million yen

 Because income amounts of money exceed 1 million yen with case of question, residence tax is levied.
  In this case as residence tax is levied in the next year of year that there was of income, we are taxed for residence tax in 2016 with this case.

 

[table 1] Reference


■Becoming a target of spousal deduction

 If earned income is less than 380,000 yen (with salary income amount of money 1,030,000 yen), we become a target of spousal deduction that can subtract income tax, residence tax from your income together.
  Because income of your wife is 370,000 yen, we can get spousal deduction (income tax 380,000 yen, residence tax 330,000 yen) in calculation of your income tax, residence tax.

[table 1] Reference


■Becoming a target of special spousal deduction

 Part incomes relieved that application of spousal deduction disappeared to spouse more than 1,030,000 yen, and subtraction changed suddenly, and, also, special spousal deduction was established by taxation system revision of September, 1987 in consideration of contribution of spouse for *toku of income.
 
[figure 1] Reference

 The system is such that deduction diminishes gradually according to sum of income of spouse as for the special spousal deduction.
  (for income tax in a maximum of 380,000 yen, resident tax a maximum of 330,000 yen)
  In addition, it is done with requirements that income of this person that it receives subtraction that application of subtraction is received in particular is less than 10 million yen (with salary income amount of money approximately 12,310,000 yen).
  As part income in 2015 of your wife is 1,020,000 yen, spousal deduction is applied about income tax for 27 years and residence tax in 28 each by [table 2].

 

[table 1] Indication of income tax, residence tax and income amount of money about spousal deduction

Of the whole 27 years
Salary income amount of money
 In spouse (wife) oneself
Does it cost tax?
Object of spousal deduction
tonarukadoka
Earned income amount of moneyIncome taxResidence tax
(income percent)
Income tax, residence tax

1 million yen or less

350,000 yen or less

It does not take
It does not take
Become

More than 1 million yen

1,030,000 yen or less

More than 350,000 yen

380,000 yen or less

It does not take
Take
Become

More than 1,030,000 yen

More than 380,000 yen

Take
Take
It does not become
 

[figure 1] Structure (residence tax) of spousal deduction, special spousal deduction (⇒ spouse in the case of salaried employee)

[figure 1] Structure of spousal deduction, special spousal deduction

[table 2] Amount of spousal deduction, special spousal deduction chart to affect part incomes

Income amount of moneyIt is income tax for 20152016 residence tax
Spouse
Subtraction
Spouse
Special subtraction
The totalSpouse
Subtraction
Spouse
Special subtraction
The total
0-1,030,000 yen 380,000 yen 00000 yen 380,000 yen 330,000 yen 00000 yen 330,000 yen
1,030,001-1,049,999 0 38 38 0 33 33
1,050,000-1,099,999 0 36 36 0 33 33
1,100,000-1,149,999 0 31 31 0 31 31
1,150,000-1,199,999 0 26 26 0 26 26
1,200,000-1,249,999 0 21 21 0 21 21
1,250,000-1,299,999 0 16 16 0 16 16
1,300,000-1,349,999 0 11 11 0 11 11
1,350,000-1,399,999 0 6 6 0 6 6
1,400,000-1,409,999 0 3 3 0 3 3
1,410,000- 0 0 0 0 0 0
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Yokohama-shi Finance Bureau Chikara part Tax Division - telephone: 045-671-2253 - FAX: 045-641-2775
Email: za-kazei@city.yokohama.jp
Making day: March 23, 2011 The last update date: March 18, 2016
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