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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Personal municipal tax
Personal municipal tax

 It is tax imposed on income such as transfer gain such as the rent, stocks such as salary of one year, sales, apartment by storekeeping in the previous year, and, as a general rule, personal municipal tax is taxed in address place as of January 1.
  Tax to impose has income tax by national tax for personal income, and the amount of a tax calculation of personal municipal tax is basic, setting up is the same as this income tax, but personal municipal tax is taxed for in the previous year one-year income, and, as for the income tax, there is different aspect whereas we are taxed for one-year income in the year.
  Other than the income allotment to bear according to income, there is equal distribution to bear equally widely, and such a personal municipal tax is thing having you put these in addition, but may bear only either.
 

◎Main contents (about more detailed content) of 2017
Taxpayer

 Person with address bears duty to pay tax in the municipalities of the address ground on January 1.
 Office, establishment, person with house and lot bear duty to pay tax only for per capita rate in the municipalities without address.

Tax rate

●Income percent

Municipal tax 6% Prefectural tax 4.025%

●Per capita rate
 Per capita rate is established in purpose to have you bear a part of the expense of community toward the citizen equally widely.

Municipal tax Annual sum 4,400 yen Prefectural tax Annual sum 1,800 yen

 As for the person fulfilling next a or i, per capita rate of municipal tax is reduced to from 4400 yen to 1500 yen.
  Oh, spouse targeted for subtraction with duty to pay per capita rate or support relative
  Tax payer who has person raising in ia more than two people

※ With the enforcement of the temporary exception method of Local Tax Law, as for by 500 yen, we raised the amount of per capita rate of personal municipal tax, prefectural tax each for temporariness for ten years from 2014 to 2023 to secure resources such as earthquake disaster measures business in Yokohama-shi and Kanagawa.

※ We carry out excess taxation "Yokohama green tax" adding 900 yen to the amount of municipal tax per capita rate in Yokohama-shi from 2009.

※ We carry out excess taxation to add 0.025% to 300 yen, tax rate of prefectural tax income percent to the amount of prefectural tax per capita rate to work on maintenance, reproduction of water source environment continuously in Kanagawa from 2007.

Taxable
Income of the last year
We are classified in ten kinds of income.
Standard of assessment of income percent
The amount of standard of assessment…Target amount of money to multiply tax rate of income percent by
= Income amount of money - cost (as for the salary income as for salary deductions from income, the pension income deduction from the pension) - deductions from income

Standard of assessment of income percent

Cost  ・Earned income subtraction  ・Deduction from the pension  ・Income  ・Deductions from income
The amount of a tax calculation of income percent
Exception of taxation
・About Retirement income
 Municipal tax, prefectural tax hanging over Retirement income is collected extra in Retirement. In addition, we separate with other income and perform the amount of a tax calculation, and, as for municipal tax, the prefectural tax depending on transfers such as land, building, exception is established.

・About report, taxation method of amounts of dividend income such as listed stocks
 When we choose withholding taxes in specific account, individual arrives at amounts of dividend income such as listed stocks to receive from corporations and when allotment is paid, "prefectural residence tax allotment percent" separates with other income and is taxed and is collected extra.
 When "prefectural residence tax allotment percent" is collected extra, we choose aggregate taxation or report separate taxation and can report (report-free system) that does not have to report amounts of dividend income such as listed stocks to receive applications such as carrying forward subtraction and deductions from income, tax credit of loss. ※1
 In addition, about amounts of dividend income such as declared listed stocks, please note as it is included in gross income amounts of money of municipal tax, prefectural tax and total income amount of money.

※By day when 1 tax payment letter of advice is delivered, we can choose taxation method (report-free system, report separate taxation, aggregate taxation) that is different from income tax by reporting municipal tax, prefectural tax separately from final income tax return.
(e.g.,: as for the income tax as for aggregate taxation, municipal tax, the prefectural tax report unnecessary system)

・About report, taxation methods such as capital gains such as stocks
When we choose withholding taxes in specific account, there are capital gains when individual transferred stocks and "prefectural residence tax transfer percent" separates with other income and is taxed and is collected extra.
 When "transfer percent is collected extra, we can report (report-free system) that does not have to report capital gains such as listed stocks to prefectural residence tax stocks" in report separate taxation to receive applications such as carrying forward subtraction and deductions from income, tax credit of loss. ※2
 In addition, about capital gains such as declared listed stocks, please note as it is included in gross income amounts of money of municipal tax, prefectural tax and total income amount of money.

※By day when 2 tax payment letters of advice are delivered, we can choose taxation method (report-free system, report separate taxation) that is different from income tax by reporting municipal tax, prefectural tax separately from final income tax return.
(e.g.,: as for the income tax as for report separate taxation, municipal tax, the prefectural tax report unnecessary system)
Delivery date

(method of report and the tax payment)

●The normal collection (business income earners) … In June, it is January in the next year in October in August
Special collection (salaried employee) … From June to next year May 12 times a year
        (pension income earner) … In April in June August (temporary collection period)
                    In October in December next year February (current collection period)
Recent personal residence tax revision
For 2017 conduct (exception of the handling, medical expenses subtraction of documents such as credit for dependents to modify the profit and loss total of transfer loss to affect special tax credit, stocks such as earned income subtraction, house borrowed money and carrying forward subtraction, Japan foreign territory residence relative)
For 2016 conduct (special collection system from donation tax credit, public pension)
For 2015 conduct (the abolition of special measures of capital gains such as special tax credit, listed stock such as house borrowed money and amount of dividend income)
For 2014 conduct (per capita rate, earned income subtraction, donation tax credit)
For 2013 conduct (amount of reduction for life insurance)
For January 1, 2013 conduct (Retirement income)
For 2012 conduct (credit for dependents, the donation taxation system)
For 2010 conduct (the profit and loss total with amount of dividend income and transfer losses such as special tax credit, listed stocks such as house borrowed money)
 About the amount of a tax calculation methods on the back of the special collection amount of a tax letter of advice
Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Personal municipal tax
Yokohama-shi Finance Bureau Chikara part Tax Division - telephone: 045-671-2253 - FAX: 045-641-2775
Email: za-kazei@city.yokohama.jp
Making day: May 15, 2017 The last update date: September 20, 2017
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