Without deduction of widow (husband)

Due to the revision of the national tax system, tax deductions will be applied to unmarried single parents from the 2021 residence tax (income tax is for 2020).
By this tax system revision, Yokohama-shi original "application without widow (husband) deduction only" will end in principle.
However, for the target businesses listed below, as the end of the project will be different.

List of target businesses and contact information (PDF: 136KB)

For more information, please refer to the following website.

In Yokohama City, from April 2015, tax law "widows (husband) deduction)" will be applied to services such as child care and welfare for single parents who are unmarried and raise children under the age of 20. We have implemented a system that calculates usage fees and reduces the amount, "Application without widow (husband) deduction."

Applicants who meet all of the following 1 to 3 as of the current status date (December 31 of the year in which income is calculated) and at the time of application.

1. A mother or father who has never been married and is not yet married, and has a child under the age of 20 who has the same livelihood
2. One child is a person who has a gross income of 380,000 yen or less and is not a deductible spouse or dependent relative of another person
3. In the case of a father, a person whose total income is 5 million yen or less

Note: Those who do not have marriage registration form and are currently in the same circumstances as a de facto marriage, and those who have received tax widow (husband) deductions are not eligible.

In calculating the usage fee for the target business, etc., the calculation method of income when deemed application is based on the amount of widow (husband) deduction under tax law.
Note: Taxes do not apply to tax credits.

Note 1: Special widows deductions and widows deductions are for those whose total income is 5 million yen or less.
Note 2: In businesses calculated based on resident tax, those whose total income is 1.25 million yen or less (salary income is 2,043,999 yen or less if there is no specific expenditure deduction for salary income) are exempt.

Please apply at the application window of the business you want to use.
Prepare and submit an application form and the following attached documents.
Application Form (Standard Form) (PDF: 161KB)
In each target business, we judge whether or not the service can be received and recalculate the copayment amount.
Note 1: Some businesses may not be applicable because they are judged based on the requirements set by each business.
Note 2: If you make a false application, you will be required to cancel the deemed application, cancel the service availability, or refund the entire amount of the reduced usage fee or the additional amount of the benefit due to deemed application.
Note 3: After the deemed application is implemented, in principle, the requirements for each business year, in principle. In addition, when there is change in income or household situation, we have you submit change notice and recalculate usage fee.

family register (or copyChild Raising Allowance Certificate)
Note: In addition, if necessary, we may ask you to submit materials necessary for deemed application.

Contact information for the entire system: Child and Youth Bureau Children's Family Division

Phone: 045-671-2390

Fax: 045-681-0925

Please refer to the list of inquiries regarding deemed application in the usage business.
List of target businesses and contact information (PDF: 136KB)