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Announcement of residence tax taxation system revision (for 2018 conduct)

Last update date March 5, 2019

Contents of personal municipal tax, taxation system revision of prefectural tax carried out from 2018 are as follows.

  1. About tax rate change of the amount of municipal tax, prefectural tax income percent (transfer of tax revenue sources from prefectures to designated city)
  2. About some revisions of earned income subtraction
  3. About simplification of submission documents of medical expenses subtraction

About tax rate change of the amount of municipal tax, prefectural tax income percent (transfer of tax revenue sources from prefectures to designated city)

 Tax rate that was 6% of cities, prefectural 4% about income percent imposed according to income by personal municipal tax, prefectural tax (personal residence tax imposed on income for 2017) for 2018 so far city 8% prefectural; tax rate change to set to 2 percent was performed.
 In addition, there is no increase of burden by this tax rate change as tax rate of the total of income percent remains 10%.
 This is transfer of tax revenue sources with salary burden on staff of a school of municipal elementary and junior high school and authority such as class organization standards having been transferred to Yokohama-shi from Kanagawa, and similar tax rate change is carried out in the ordinance-designated cities of the whole country.

Tax rate by transfer of tax revenue sources of personal municipal tax and personal prefectural tax
 It is before transferAfter the transfer
Personal municipal tax6%8%
Personal prefectural residence tax4%2%


※Tax rate or ratio to affect separate taxation (separate taxation of Retirement income is excluded.) of tax credit are changed like income percent.

About some revisions of earned income subtraction

Salary income amount of money that the amount of upper limit of earned income subtraction was applied to was reduced to from 12000000 yen to 10000000 yen, and the amount of upper limit of earned income subtraction when salary income amounts of money exceeded 10 million yen was changed to 2.2 million yen.

The amount of upper limit of salary income amount of money and earned income subtraction every application year
 The revised frontAfter the revision
The year when we are applied in personal municipal tax, prefectural tax2014 ...
2016
20172018
After that
Salary income that the amount of upper limit of subtraction is applied toMore than 15 million yenMore than 12 million yenMore than 10 million yen
The amount of upper limit of earned income subtraction2.45 million yen2.3 million yen2.2 million yen

About simplification of submission documents of medical expenses subtraction

From report of municipal tax, prefectural tax for 2018, attachment of "statement of medical expenses subtraction" was necessary in substitution for submission of receipt.
But it is necessary to keep receipt at home as we may demand the presentation of receipt or submission from ward office for confirmation of entry contents of statement for five years from the next day of legal deadline of the delivery (it can depend on attachment of receipt or the presentation as before without attaching statement about municipal tax, prefectural tax reports from 2018 to 2020 by provisional measure.) .
In addition, when we attach notice of medical expenses to municipal tax, prefectural tax report, we can simplify mention of statement of medical expenses subtraction, and preservation of receipt of medical expenses becomes needless, too. Next six items were listed by "announcement that health insurance union issued of medical expenses " with notice of medical expenses .
(1) Full names such as people insured
(2) Time when we received medical treatment
(3) Person who received medical treatment
(4) Names such as hospital, clinics , drugstore which received medical treatment
(5) Sum of medical expenses which people insured paid
(6) Names such as insurers
Statement of medical expenses subtraction or statement of the self-medication taxation system comes with downloading, print from homepage.

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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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