[Adjustment Benefit] Frequently Asked Questions

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

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

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

Resident tax income percent is not included in the number of people eligible for tax reduction because the number of dependent relatives as of December 31, 2023 is used.
Income tax is included in the number of people subject to tax reduction because the number of dependent relatives as of December 31, 2024 is used. (However, in order to calculate the adjustment benefit based on the income and support situation in 2023, additional benefits for children born in 2024 will be added during 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, income and support for 2023 Calculate the amount of benefits based on the situation of support.

After the actual amount of income tax and fixed-amount tax reduction for 2024, if there is a shortage of adjustment benefits, the shortfall will be made in 2025.

Tax credits such as mortgages and hometown tax payments cannot be considered in calculating the estimated income tax amount for 2024, so if this tax credit causes a shortage in adjustment benefits, additional payments will be made during 2025. We plan to provide the shortfall benefits.

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

Please contact your ward Tax Division.

Tax-free.