- Yokohama-shi Top Page
- Konan Ward Top Page
- Lifestyle and procedures
- family register Tax and Insurance
- Income taxes
- Individual municipal tax and prefectural tax
- Revision of tax exemption measures for minors in accordance with the Civil Code
Here's the text.
Revision of tax exemption measures for minors in accordance with the Civil Code
Last update date May 17, 2023
Minors are not taxed if the total income during the previous year is 1.35 million yen or less, but those who do not fall under the category, total income during the previous year.
If the amount exceeds 450,000 yen (Note 1), tax will be levied.
With the reduction of the adult age of the Civil Code, if you are 18 or 19 years old as of January 1, 2023 will be subject to municipal tax and prefectural tax?
In the judgment, it is decided not to be a minor.
Due to this effect, those who are not taxed in FY2022 may be taxed in FY2023.
| Until FY2022 | From FY2023 |
|---|---|
| Under 20 years old | Under 18 years of age |
Those born on or after January 3, 2002 | Those born on or after January 3, 2005 |
Taxpayers of per capita and income rate
(Note 1) If there are dependent relatives, the range of the total income amount during the previous year when municipal tax and prefectural tax are not levied is different.
For details, please refer to the link above.
Tax system revision related to personal residence tax
Please refer to the above link for recent tax reform.
For inquiries to this page
Konan Ward General Affairs Department Tax Division
Phone: 045-847-8355
Phone: 045-847-8355
Fax: 045-841-1596
Email address: kn-zeimu@city.yokohama.jp
Page ID: 698-561-117
