[Application has been closed] Adjustment benefit (fixed amount tax reduction supplemental benefit)

A fixed amount reduction (Note 1) of 30,000 yen will be implemented from the income tax for 2024 and 10,000 yen from the personal residence tax income percent for 2024. At that time, for those who are not expected to be able to reduce the tax, the difference will be paid as benefits. （Click here for the outline of the system (PDF: 563KB)）

(Note 1) What is a fixed-rate tax reduction?
●Click here for a fixed amount of personal residence tax reduction (page of Tax Division, Finance Bureau, Yokohama)
●Click here for information on the fixed income tax reduction (National Tax Agency page: external site) (external site) ※For more information, please contact your local tax office.

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・Applications have been closed on October 25, 2024 (Friday).
　(The deadline for resolving the incomplete application is until November 22, 2024 (Friday).)
・Application support window of setting in each ward office finished administration on October 31, 2024 (Thursday).
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• Target person
• Benefits

• Application period

• Payment method

• An example of benefits

• If there are any deficiencies in the application or attached documents

• Inquiries
• Others

• The flyer in English

Of those who are subject to the personal residence tax of 2024 from Yokohama City (with some exceptions), the amount that can be reduced by a fixed amount (Note 2) is the estimated income tax amount for 2024 (Note 3) or 2024 It is for those who exceed the personal residence tax income percent (before flat-rate tax reduction) (Note 4). However, those whose total income of the taxpayer exceeds 18.05 million yen are not eligible.

(Note 2) What is the amount that can be reduced?

Tax reduction target number = taxpayer + spouse subject to deduction + dependent relatives (including dependent relatives under 16 years of age)
However, foreign residents are not eligible for “deductible spouses” and “dependent relatives”.

(Note 3) What is the estimated income tax amount for 2024?
The income tax amount for 2024 is levied on the income from January to December 2024, but from the viewpoint of delivering benefits to citizens as soon as possible, it is used to calculate personal residence tax Estimates from information such as the amount of income and personal deductions used. For information on how to estimate the income tax amount, please refer to “Estimation Methods for Income Taxes” (external site) at the bottom of the Cabinet Secretariat page. If it is found that there is a shortage in the amount of benefits after the income tax amount for 2024 is determined, additional benefits will be paid during 2025.

(Note 4) What is the personal residence tax income percent for FY2024 (before flat-rate tax reduction)?
It is the amount of "subtracted income percent" + "special tax credit" that can be confirmed in various notices of personal residence tax. Click here for information on how to check various notices (page in Tax Division, Finance Bureau, Yokohama).

①Total amount of 2 and 2 (the total amount is rounded up to the nearest 10,000 yen)
① Income tax deductible amount - Estimated income tax amount for 2024 (in the case of 1 <0, 0)
② Individual Resident Tax Income Percentage Fixed Amount Tax Reduction Amount for FY2024 Individual Resident Tax Income Percentage (before flat-rate tax reduction) (2 <0 in the case of 0)

From Wednesday, July 24, 2024 to Friday, October 25, 2024 [must arrive]
Please use the enclosed reply envelope.
(Note) The postmark is not valid. It must arrive within the period.

Transfer to the account of the financial institution.
■Name of transfer
Yellowtail
(Note) If you do not have an account, please contact the Benefit Call Center.

Here are some examples of benefits for adjustment benefits. (The spouses and children in the benefit example are spouses and dependent relatives subject to deduction.)

If there is a change in the amount of resident tax income percent in 2024 due to tax correction, etc., and there is a shortage in the amount of adjustment benefits, adjustments will not be made during 2024. After the actual amount of income tax and fixed-rate tax cuts for 2024 has been determined, if it is found that there is a shortage in the initial benefits, additional benefits will be paid during 2025. Details will be announced on this page, etc. as soon as information is obtained from the country.

• ・If there is a change after the determination of the income tax amount for 2023 or 2024 or the personal tax resident tax amount for 2024
• ・When the income tax amount includes mortgage deduction or donation deduction, etc., and the fixed amount tax cannot be reduced.
• ・When dependent relatives increase, such as when a child was born after January 1, 2024

From "Yokohama-shi emergency support benefit reception center", we send notice of deficiency or call for contents confirmation. Please make corrections, etc. according to the content of the notification. Payment of benefits in the event of deficiencies, etc. is required for about one month after the deficiency is resolved.

Must arrive by Friday, November 22, 2024

On Monday and morning, inquiries tend to be concentrated, making it difficult to connect.
Phone number: 0120-045-320 (toll-free number)
Reception hours: From 9:00 am to 7:00 pm (excluding Saturday, Sunday and public holidays)
Foreign languages are available in English, Chinese, Portuguese, Korean, Vietnamese, Nepali, Spanish, and Tagalog.
Fax number: 0120-303-464 (toll-free, fax for inquiries for hearing-impaired people)
Email address for inquiries: support@yokohama-kyufu.jp
(Note) For inquiries by e-mail, it may take some time to respond.

Click here for frequently asked questions.

General Consultation Center on National Taxes for Payrollers
Phone number: 0570-00-5901
Reception hours: From 8:30 am to 5:00 pm (excluding Saturday, Sunday and public holidays)

This benefit will not be recognized as income. If you receive it, fill it out on your income report.
Please submit it to the case worker in charge of each ward life support section.
(Note) Please mark the “4 Other Income” column in the income report, and enter it in the “Temporary Income” column at the bottom.
The column of “Specific contents” may be abbreviated as “Pricing soaring benefits”.　

If you have any suspicious visits, telephone calls, e-mails or mails, please contact the nearest police department or police consultation phone (# 9110).
Oh We will never ask you to operate ATMs from Yokohama City.
Oh Yokohama City will never ask for a transfer of fees for benefits.

Benefit for Persons Projected to Not Fully Covered by the Flat-amount Cut of Personal Income Tax（PDF：676KB）