|Personal municipal tax Municipal tax of corporation Property tax, urban planning tax Other city taxes: Light motor vehicles tax (keijidosha-zei) / city tobacco tax /Special holding tax/ bath tax establishment 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.
Person with address bears duty to pay tax in the municipalities of the address ground on January 1.
●Per capita rate
As for the person fulfilling next a or i, per capita rate of municipal tax is reduced to from 4400 yen to 1500 yen.
※ 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.
|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
・Cost ・Earned income subtraction ・Deduction from the pension ・Income ・Deductions from income
|The amount of a tax calculation of income percent||
Amount of standard of assessment (income amount of money - deductions from income) X tax rate - tax credit = amount of a tax (example of the amount of a tax calculation)
|Exception of taxation||
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.
●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||
We publish contents which we listed on the back of the special collection amount of a tax letter of advice of each year.
●It is for 2016 taxation (taxation to affect income in 2015)
●It is for 2015 taxation (taxation to affect income in 2014)
●It is for 2014 taxation (taxation to affect income in 2013)
●It is for 2013 taxation (taxation to affect income in 2012)
●It is for 2012 taxation (taxation to affect income in 2011)
●It is for 2011 taxation (taxation to affect income in 2010)