[Adjustment benefit] Frequently Asked Questions

For those who are eligible for the adjustment benefit, we will send you a “Notice of Payment” or “Confirmation Form” stating the amount of the benefit sequentially from July 22, 2024, so please check when you arrive.

It will be paid by the local government that is subject to personal residence tax in 2024.

Individual residence tax is levied on January 1, 2024 (the date of imposition of personal residence tax) from local governments with resident registration. In some cases, you may live outside of the Address where you are registered, and you may be taxed from the local government where you live.

Resident tax income percent is not included in the tax reduction target because the number of dependent relatives as of December 31, 2023 is used.
Income tax is included in the tax reduction target because the number of dependent relatives as of December 31, 2024 is used. (However, in order to calculate the amount of adjustment benefits by estimating from the income and dependents in 2023, additional benefits for children born in 2024 will be paid by the end of 2025.)

The income tax amount for 2024 is levied on income from January to December 2024, but from the viewpoint of delivering benefits to citizens as soon as possible, the income and dependents for 2023 Estimates from the situation and calculates the amount of benefits.

The income tax for 2024 has not yet been finalized, and the benefits will be delayed after the decision, so we decided to use the estimated value. Estimated values are calculated based on information such as income last year using calculation tools provided by the government. It is not possible to confirm the details individually, but please refer to "About income tax estimation method" (external site) at the bottom of the Cabinet Secretariat page for the estimation method. In addition, since the estimated values are used, it is assumed that there will be a difference from the final tax amount for FY2024, and if there is a shortage, additional payment will be made in 2025.

The resident tax income percent for 2024 described in the notice of payment is the amount before the fixed amount tax reduction. The tax amount notification letter shows the amount of income after the fixed tax reduction.

The number of dependent relatives is based on the number of declared dependents as of December 31, 2023. After that, if the number of dependent relatives increases due to childbirth, etc., additional relatives will be paid in 2025.
In addition, there are many people who have forgotten their dependent declaration when they file a final tax return. If you check at the ward office's Tax Division and apply for additional support, we will pay the additional amount in 2025.

In order to pay the adjustment benefits, it is necessary for the recipient to indicate that it will receive (indication of donation). (The legal nature of this benefit is based on a gift agreement (Article 549 of the Civil Code) under Civil Code (Act No. 89 of 1896))
For those who have received the "Notice of Payment", if there is no request for account change or decline by the application deadline, it will be regarded as an intention to receive the benefit, and a gift contract will be concluded. (The day after the application deadline will be the contract conclusion date. If you have died by the deadline, the contract will not be concluded. )
If you are not eligible for payment, please call the Yokohama City Benefit Call Center (0120-045-320).
Specifically, please see Cabinet Secretariat Frequently Asked Questions (cas.go.jp) (outside site)

After the actual amount of income tax and fixed-rate tax cuts for 2024 is determined, if adjustment benefits are insufficient, the shortfall will be paid during 2025. (Even if a lot of adjustment benefits are paid, refunds are not required.)

Since tax credits such as mortgage loans and hometown tax payments cannot be considered in calculating the estimated income tax amount for 2024, if there is a shortage in adjustment benefits due to this tax credit, additional shortfall will be added during 2025. We plan to provide you with.

You can check at the call center (0120-045-320) whether you have sent a "Notice of Payment" or "Confirmation Form". If you do not arrive, you can resend it.

Please contact Tax Division in your ward.

Tax-free.