Municipal tax and prefectural tax Q & A

Municipal and prefectural taxes are to be levied by the municipalities in Address as of January 1 of that year based on their income during the previous year.
Therefore, even if you move after January 2, the municipalities to which you pay will be the municipalities in Address as of January 1.
[Example] Yokohama City as of January 1 and Yokosuka City as of February 2
　　　⇒The tax payment destination will be Yokohama City.

Those who did not have income during the previous year or those who are not dependent on anyone need to submit a report to confirm their income status.
Judgment of reduction of national health insurance premiums, judgment of childcare fees, and issuance of taxable and tax-exempt certificates used for various welfare-related matters will be hindered.
There is a possibility.
[How to fill in]
Please fill in the living situation during XX years in the column "People who did not have income during 2 XX years" on the front of the declaration form.
(e.g. remittance, dependent, living with savings, employment insurance, etc.)

There may be cases where municipal tax and prefectural tax are not imposed, or when the declaration has not been completed.
If municipal tax and prefectural tax are not levied and tax-exempt, tax determination and tax payment letter of advice are not sent because tax payment does not occur.
＊If you would like to check if you are tax-exempt, please contact the ward office Tax Division or obtain a tax-exempt or tax-exempt certificate.

If you have not completed the tax return, bring proof of income such as withholding slips and documents necessary to receive deductions such as social insurance premium deduction certificates, and file a final tax return at the tax office and municipal tax / prefectural tax at the ward office I would like tax return procedure.
(If you file a final tax return, you do not need to file a municipal tax or prefectural tax.)

Resident tax is calculated based on the income situation from January 1 to December 31 of the previous year, and those who are taxed will receive a tax payment notice in June of the following year.
I'll send it to you.
Even if I retired, I had income, and when I calculated the tax amount based on my income situation, etc., I was taxed, so I sent a tax payment letter of advice.

If you are retired, you will not be collected from your salary, so please use the enclosed payment slip and pay yourself.

Specifically, please see contents (page of Yokohama-shi tax) of this residence tax system revision.