Contents of the taxation system revision of personal residence tax carried out from 2012 are as follows.
Credit for dependents for support relatives under 16 was abolished, and extra minute of credit for dependents for support relatives under 19 was abolished 16 years old or older
The donation taxation system was expanded
(1) Credit for dependents for support relative of under 16 years old (2012: on after January 2, 1996 birth) was abolished.
(2) Extra part of credit for dependents for authorized support relative of under 16 years or older 19 years old (born on January 1, 1996 from January 2, 1993 2012) was abolished (changed for general credit for dependents from specific credit for dependents.) .
In addition, there is no change about credit for dependents for authorized support relatives under 23, credit for dependents for support relatives 23 years old or older under 70 and old man credit for dependents 70 years or older 19 years old or older.
Q1: Is it necessary to report support relatives under 16?
As the number of support relatives is necessary for judgments of tax-free limit of municipal tax, prefectural tax, please declare.
When final income tax return of income tax is done, please fill out "matter about residence tax" in decision report table 2 column.
Q2: In the case of person with a disability, can support relatives under 16 not get allowance for disabled persons, too?
About allowance for disabled persons, we can receive like until now.
In addition, 230,000 yen (as for the income tax 350,000 yen) is added to allowance for disabled persons in any of the living together special handicap person support relative.
(1) The amount of application lower limit of donation tax credit was reduced to from 5000 yen to 2000 yen, and even smaller contribution became a target of tax credit (applied from donation in 2011.) .
(2) We become a target of donation tax credit of municipal tax, prefectural tax by the metropolis and districts or the municipalities appointing in the regulations individually even if it is donation to NPO corporation except authorized NPO corporation authorized as an object of donation subtraction in income tax.