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

　If the dependent person is under 16 years of age, please refer to “under 16 years old” in the column on resident tax (final tax return table 2).
Please fill in the name, date of birth, etc. of the target person in the dependent relative column ".
　If not filled in, it will lead to declaration that you are not dependent. Please be careful not to omit any entry.

　Spouses who cannot apply the spouse deduction because the filer's income exceeds 10 million yen are 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 "Resident Tax Matters column".
　If not, it will lead to your spouse's declaration that you have income and are not dependent.

　When a donation deduction or donation tax credit (donations to public interest incorporated foundations, etc.) is filed in the final income tax return
Fill in the final income tax return table 2, “Location and Name” column and “Donation Tax Credit” in matters related to resident tax
You need to do it.
　A place that cannot be reflected in the calculation of resident tax (municipal tax / prefectural tax) because the donor etc. is unknown if not entered, the donation destination etc. is unknown.
There's a difference.
＊If you do not know how to enter it, please refer to the income tax return guide.
＊The "donation tax credit" column is divided into the following four types, so please enter the amount in the applicable column.

＊Donations to groups designated by the regulations of Yokohama City and Kanagawa Prefecture correspond to the ordinance designation.
　　About group designated by the regulations, please confirm the regulations designation group of Kanagawa and Yokohama-shi.
　　List of ordinances designated organizations in Kanagawa Prefecture (outside site)・List of ordinances designated groups of Yokohama City

　To receive donation deductions, select one of the following methods 1 or 2.

1. Make a donation deduction in a final income tax return or a resident tax return
Fill in the final tax return form Table 2, “Location and Name of Donation” and “Donation Tax Credit Section” for resident tax
I'd like it.
　If the entry is not completed, the donation destination etc. is unknown, so it may not be reflected in the calculation of the resident tax (municipal tax / prefectural tax) because the donor is unknown.
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.
　If the one-stop exception is applied and the following four conditions are met, donation deductions 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 resident tax is withheld at the time of receipt of the dividend or transfer of shares, please confirm the amount withheld.
Table 2 of the notice, fill in the “Dividend deduction column” and “Deduction of share transfer income deduction column” in the matters related to resident tax
I'd like it.
＊If it is not entered, the amount may not be reflected in the calculation of residence 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 column on the specific account annual transaction report is the amount withheld.
Example: Dividend payment amount 200,000: In the case of withholding tax amount of 10,000 yen

　Due to the revision of the Local Tax Law in FY2017, the taxation method for dividend income and transfer income of listed stocks (declaration-free system / application)
Regarding separate taxation and comprehensive taxation), it is now possible to select different taxation methods for income tax and city prefectural tax.
　“Dividend income on listed stocks, etc.” is based on three taxation methods: comprehensive taxation, separate taxation for filing, and non-declaration system.
You can choose different taxation methods for each income tax and city prefectural tax.
　Separate taxation and non-declaration system for "interest income on specified public and corporate bonds" and "transfer income of listed stocks, etc."
From the two taxation methods, you can select different taxation methods for income tax and city prefectural tax.

　Submission of a city prefectural tax return is required 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 calculation of city prefectural tax.
　　Enter a circle in the “Not required column” in the “Resident Tax Matters” column of the final tax return table 2.
　　You can omit the submission of the city prefectural tax report.

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

１．You can select a tax-free system for the transfer income of listed stocks, etc., only when dealing with a specific account with withholding tax.
２．If you have a carry-over deduction for transfer loss on listed stocks, etc., and you select a tax-free system, during the carry-over deduction period
It is necessary to submit a city prefectural tax return separately from 　the final tax return.
　　If you do not file a city prefectural tax pertaining to the tax deduction by the time you receive the tax payment letter of advice, the carry-over deduction filed in the final tax return
Please note that 　the city prefectural tax is statute of limitations, and the full or part of the amount is not applicable.
３．If the separate taxation is selected for the transfer loss on listed stocks, etc. in the withholding account, the same withholding port
　It is necessary to declare all transactions within the Company (including dividend income).

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

To the page of Finance Bureau, Yokohama