Points to note when submitting a tax return to the tax office

　If the dependent is under the age of 16, (Table 2 of the final tax return) must be under the age of 16 in the column on resident tax.
Please fill in the name and date of birth of the target person in the "Dependent Relatives column" without omission.
　If not filled out, it will lead to a declaration that you are not dependent. Please be careful not to fill out the form.

　A spouse who cannot apply the spouse deduction because the income of the filer exceeds 10 million yen is required to file a final income tax return.
Please fill in the name, date of birth, etc. in the "Same living spouse column" in the table "Matters related to residence tax".
　If not filled out, it will lead to a declaration that your spouse has income and is not dependent.

　If you file a donation deduction or donation tax credit (donations to public interest incorporated foundations, etc.) in the final income tax return, you can file a donation deduction or donation tax credit (donations to public interest incorporated foundations, etc.)
Fill in the final income tax return table 2 “Location and name of the donation destination” and “Donation tax credit” columns in matters related to residence tax.
You need to do it.
　If it is not entered, the donation destination is unknown, so it cannot be reflected in the calculation of the amount of residence tax (municipal tax / prefectural tax) because the donation destination is unknown.
It's a coincidence.
＊If you do not know how to enter, please refer to the guide for final income tax return.
＊The "donation tax credit" column is divided into the following four types, so please enter the amount in the corresponding column.

＊Donations to groups designated by the ordinance of Yokohama City and Kanagawa Prefecture correspond to the ordinance designated by the ordinance.
　　About group appointed by the regulations, please confirm the regulations designation group of Kanagawa and Yokohama-shi.
　　List of Kanagawa Prefecture Ordinance Designated Organizations (Outside Site)・List of designated organizations in Yokohama City

　To receive donation deduction, please select one of the following methods:

1. Declaration of donation deduction in income tax return and resident tax return
Enter the final income tax return table 2 “Location and name of the donation destination” and the “Donation tax credit column” related to resident tax.
Please.
　If you do not fill in the form, the donation destination is unknown, so it may not be possible to reflect it in the calculation of the resident tax (municipal tax / prefectural tax).
Yes, there is.

2. Apply for a one-stop exception to the local government of the donation, and do not file a final income tax return or resident tax return
　If the one-stop exception is applied and the following four conditions are met, the donation deduction must be applied without submitting a tax return.
You can do it. If you are not eligible, you will need to file a donation deduction yourself. .

　If the residence tax is withheld at the time of receiving the dividend or transferring the stock, the amount withheld shall be determined.
Fill out the “Dividend deduction amount” and “Dividend income deduction amount deduction amount column” in the matters related to resident tax in Table 2 of the notice.
Please.
＊If it is not entered, the amount may not be reflected in the calculation of the resident tax (municipal tax / prefectural tax) because the amount is unknown.
Yes, there is.
＊The amount stated in the resident tax frame in the payment tax amount column on the specific account annual transaction report is the amount withheld.
Example: Dividend payment amount 200,000: When the withholding tax amount of residence tax is 10,000 yen

　Due to the revision of the Local Tax Law in FY2017, taxation methods for dividend income and transfer income of listed stocks (systems that do not require declaration / application)
With regard to separate taxation and comprehensive taxation), it is now possible to select different taxation methods for income tax and city prefectural tax.
　Regarding “dividend income on listed stocks, etc.”, there are three taxation methods: comprehensive taxation, separate taxation for filing, and non-declaration system.
You can choose different taxation methods for each tax and city prefectural tax.
　Regarding “interest income, etc. of specified public and corporate bonds” and “transfer income of listed stocks, etc.”, separate taxation for declaration and non-declaration system
From the two taxation methods, you can select different taxation methods for income tax and city prefectural tax.

　It is necessary to submit a city prefectural tax return before the tax payment letter of advice for personal city prefectural tax arrives.
　Please note that if you do not submit by the deadline, the same taxation method as income tax will be applied.
　※When all dividend income and share transfer income are excluded from the calculation of city prefectural tax.
　　Fill in the “All Declaration-free column” in Table 2 “Matters related to residence tax” in Table 2 of the final tax return.
　　We can omit presentation of city prefectural tax report.

[About required documents]　The following items are mainly required (please contact us for details).

１．You can select a system that does not require a declaration based on the transfer income of listed stocks, etc. only when trading with a specific account with withholding tax.
２．If you have a carry-over deduction for transfer losses related to listed stocks, etc. and choose the system that does not require a declaration, during the carry-over deduction period.
It is necessary to submit a tax return for city prefectural tax separately from 　the final tax return.
　　If you do not file a city prefectural tax pertaining to the carry-forward deduction before the tax payment letter of advice arrives, the carry-forward deduction declared in the final tax return
　Please note that the city prefectural tax will be statute of limitations, and the full or part of the amount will not be applicable.
３．If a separate taxation is selected for the transfer loss on listed stocks, etc. in the withholding account, the same withholding port shall be the same.
　All transactions in the seat (including dividend income) must be declared.

From municipal tax, prefectural tax of 2024 (for 2023), you will not be able to select taxation method different from income tax.
This is due to the revision of the tax system in March 2022 (Local Tax Law), the system was revised to match the taxation system.
Therefore, please note that it will be the same as the taxation method selected when submitting the income tax return.
For more information, please refer to the following link.

To the page of Finance Bureau, Yokohama