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For announcement of residence tax taxation system revision 2014 conduct

Last update date March 5, 2019

Contents of the taxation system revision of personal residence tax carried out from 2014 are as follows.

About increase of per capita rate
About revision of earned income subtraction
About review of donation tax credit to affect oldness and donation

(1) Extension of Yokohama green tax to work on green maintenance, creation
It is urgent problem to succeed to town Yokohama that is full of green in the next generation. In addition, it is difficult to regain when green is lost once. Therefore, we protect green, and, about "Yokohama green tax" (we add 900 yen a year to per capita rate) having burden from citizen's for important resources of "Yokohama green up plan" to push forward structure, approach to bring up from 2009, it follows for five years from 2014 to 2018, and burden, please.

(2) Increase of per capita rate of personal municipal tax, prefectural tax for earthquake disaster measures business
With the enforcement of the temporary exception method of Local Tax Law, as for by 500 yen, we raised the amount of per capita rate of individual municipal tax, prefectural tax each for temporariness for ten years from 2014 to 2023 to secure resources such as earthquake disaster measures business in Yokohama-shi and Kanagawa.
I would like understanding and cooperation.

The amount of per capita rate pulling up of municipal tax and prefectural tax
 The amount of current per capita rateThe amount of increaseThe amount of per capita rate after increase
Municipal tax3,900 yen ※1500 yen4,400 yen
Prefectural tax1,300 yen ※2500 yen1,800 yen
The total5,200 yen1,000 yen6,200 yen

※In 1 Yokohama-shi, excess taxation "Yokohama green tax" is added 900 yen because we carry out.
※In 2 Kanagawa, excess taxation "water source environmental conservation tax" is added 300 yen because we carry out.

(1) About earned income deduction when income amounts of money such as salaries exceeded 15 million yen, the upper limit of 2.45 million yen was established. (more than salary income 15 million yen are flat 2.45 million yen.)
Earned income subtraction

(2) About deduction for specific expenses, duty necessary expenses (upper limit 650,000 yen) such as lawyer, certified public accountant directly necessary for accomplishment of duties, qualification costs such as licensed tax accountants and book costs necessary for duties, clothes costs, expense account were added.

(3) When net totals of sum of specific expenditure of the year exceed amount of money to set next, we may add amount of money of the part to exceed to earned income deduction.
Oh, when with income amounts of money such as salaries of the half a year 15 million yen or less, it is amount of money equivalent to a half of earned income deduction of ... ... half a year
In the case of more than 15 million yen, income amounts of money such as salaries of i half a year are ... ... 1.25 million yen

With special reconstruction income tax being levied from minute in 2013, it was decided to add rate that took advantage, and got tax rate (2.1%) of special reconstruction income tax to marginal tax rate of income tax to use for calculation of exception deduction of donation tax credit for 25 years from 2014 to 2038, and to calculate.

[until 2013]
Basic deductionMunicipal tax: (contribution amount of money -2,000 yen) *6%
Prefectural tax: (contribution amount of money -2,000 yen) *4%
Exception deductionMunicipal tax: (contribution amount of money -2,000 yen) three-fifths X (0-40% of marginal tax rates of 90% - income tax) X
Prefectural tax: (contribution amount of money -2,000 yen) two-fifths X (0-40% of marginal tax rates of 90% - income tax) X
※As for the exception deduction, 10% of the amount of income percent becomes the upper limit.
[after 2014] ※There is no change in basic deduction.
Basic deductionMunicipal tax: (contribution amount of money -2,000 yen) *6%
Prefectural tax: (contribution amount of money -2,000 yen) *4%
Exception deductionMunicipal tax: (contribution amount of money -2,000 yen) three-fifths X (marginal tax rate 0-40% X 1.021 of 90% - income tax) X
Prefectural tax: (contribution amount of money -2,000 yen) two-fifths X (marginal tax rate 0-40% X 1.021 of 90% - income tax) X
※As for the exception deduction, 10% of the amount of income percent becomes the upper limit.

Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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