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About donation tax credit (hometown tax)

Last update date May 1, 2020

Calculation of donation tax credit

As for the indication of the amount of hometown tax had the total amount subtraction (except 2,000 yen) of (the annual upper limit), please see homepage of Ministry of Internal Affairs and Communications (the outside site)

◆Calculation method (when we do not use hometown tax one stop exception system) of donation amount of a tax deduction
(a) When we expend donation to group (the outside site) which constant donation for branch office of donation (targeted for exception subtraction) for the metropolis and districts, municipality, community chest society of (i) Address place or the Japanese Red Cross Society, donation (other than exception subtraction object) for the (cormorant) metropolis and districts, municipality, donation to group which (e) Yokohama-shi appointed by the regulations, (o) Kanagawa appointed by the regulations, we subtract basic share and net total for exception that we calculated by the next method from municipal tax, prefectural tax each.

●For basic subtraction
Municipal tax…("either small amount of money" of "above (a), (i), (cormorant), net total of (e)" or "30% of gross income amounts of money" -2,000 yen) *8%
Prefectural tax…("either small amount of money" of "above (a), (i), (cormorant), net total of (o)" or "30% of gross income amounts of money" -2,000 yen) *2%

●For exception subtraction (only hometown tax applies)
Municipal tax…"(amount of money -2,000 yen of above (a)) X subtraction ratio (※)× 4/5" or either small amount of money of "*20% of amount of municipal tax income percent" (after the subtraction of adjustment deduction)
Prefectural tax…"(amount of money -2,000 yen of above (a)) X subtraction ratio (※)× 1/5" or either small amount of money of "*20% of amount of prefectural tax income percent" (after the subtraction of adjustment deduction)

(※) Please refer to list shown below. Taxation gross income amount of money says taxation gross income amount of money of municipal tax, prefectural tax.

●Calculation method of subtraction ratio

Calculation list of subtraction ratio
Net total of difference of the amount of taxation gross income amount of money (※) - personal deductionSubtraction ratio
When it is less than 0 yen0.9(Note
It is 1.95 million yen or less 0 yen or more0.84895
3.3 million yen or less more than 1.95 million yen0.7979
6.95 million yen or less more than 3.3 million yen0.6958
9 million yen or less more than 6.95 million yen0.66517
18 million yen or less more than 9 million yen0.56307
40 million yen or less more than 18 million yen0.4916
More than 40 million yen0.44055

(※) Taxation gross income amount of money says taxation gross income amount of money of municipal tax, prefectural tax.
(note) when have income which case and taxation forest income amount of money, taxation Retirement income amount of money, special provision of taxation which the balance of deduction human than taxation gross income amount of money exceeds are applied to, application can be clear different ratio. For more details, please refer to ward office Tax Division City Tax Section of house ino ward.

※We can estimate the amount of a tax of municipal tax, prefectural tax including donation tax credit. (we move to page of the amount of a tax estimate.)

◆About viewpoint of the amount of income percent of municipal tax, prefectural tax
The amount of income percent of municipal tax, prefectural tax is listed in municipal tax, prefectural tax tax payment notification or special collection amount of a tax notification.
The amount of income percent of municipal tax, prefectural tax is fixed by the situation such as income of the previous year.
Therefore please see as indication in notification as it may be different from amount of money of mention.

(1)In the case of municipal tax, prefectural tax tax payment notification (the normal collection) (notify in the beginning of June in usual.)
"The amount of deduction income percent" (※ 4) of 2 pages "breakdown (Japanese yen) of the amount of ◎ total annual tax"

The tax payment notification
It is style established in the Yokohama city tax regulations. Style may be different from other municipalities.

(※ 4) Limit of exception deduction becomes 20% of amount of income percent after adjustment subtraction application (until 2015 10%).
As the amount of income percent in frame is reduced by just that much and is listed when there is tax credit except adjustment subtraction in the year of notification seeing, there may not be if 20% of listed sums (until 2015 10%) are with limit of exception deduction.

(2)In the case of municipal tax, prefectural tax special collection amount of a tax decision notification (special collection) (notify to company of person of special collection duty in after the middle of May in usual.)
"The amount of income percent" (※ 5) of municipal tax, prefectural tax of "the amount of a tax" column
Special collection amount of a tax notification
It is established in Local Tax Law and is style common throughout the whole country.

(※ 5) Limit of exception deduction becomes 20% of amount of income percent after adjustment subtraction application (until 2015 10%).
As the amount of income percent in frame is reduced by just that much and is listed when there is tax credit except adjustment subtraction in the year of notification seeing, there may not be if 20% of listed sums (until 2015 10%) are with limit of exception deduction.

About hometown tax one stop exception system (report exception system)

Hometown tax one stop exception system (report exception system) is system that can receive donation subtraction of hometown tax even if by doing application (※ 2) to the hometown tax point local government when unnecessary salaried employees of final income tax return hold hometown tax for the metropolis and districts, municipality (exception subtraction object (※ 1)), do not perform final income tax return (contribution after April 1, 2015 applies.) .
When we receive application of this exception, subtraction (return) from income tax does not occur, and subtraction is performed in form called reduction (report exception subtraction) of individual municipal tax, prefectural tax paying in after June in the next year when we held hometown tax.
(※ 1) Designated system to affect hometown tax was founded after June 1, 2019 by establishment of law to revise a part of Local Tax Law. In this way, the system was such that we appointed local public entity where the Minister of Internal Affairs and Communications met the next standard as an object of hometown tax (exception subtraction) (please refer to homepage (outside site) of Ministry of Internal Affairs and Communications for target local public entity.) .
①Local public entity which carries out subscription for donations appropriately
②Local public entity which satisfies all next when we send return favor product (in local public entity of ①)
・Being 30% or less in return favor ratio of return favor product
・Assume return favor product local products
As this revision becomes application about donation expended after June 1, 2019, about donation expended for designated group out of the object at after the same day, we are out of exception subtraction.
(※ 2) When we hold hometown tax, as for the application of exception, it is necessary to submit hometown tax one stop exception (report exception) application to each local government which held hometown tax.
(※ 3) When contents of submitted application such as address changes by moving have change after the application application of exception, by January 10 in the next year when you held hometown tax, please submit report exception application matter change registration form to the local government of hometown tax ahead.

Illustration when hometown tax one stop exception is applied


◆Notice matter
(1) Mention to decision report and submission are necessary likewise to receive subtraction that we included income tax in as follows as applicable person becomes out of application object of hometown tax one stop exception system until now. (when we submit hometown tax one stop (report exception) application to the hometown tax point local government in any of the following, it is considered that there was not application of hometown tax one stop exception system.)
・Person who held hometown tax to the local government more than 5 groups
・Person who submitted municipal tax, prefectural tax report of the next fiscal year of age that we contributed or decision report for age that we contributed
・Decision report with submission duty for age that we contributed
・It is mention which does not submit notice of the change to the hometown tax ahead local government among the residence varying in the local government by January 10 on Address and January 1 of the next year when we donated on report exception application
(2) When you receive donation subtraction in people submitting municipal tax, prefectural tax report or decision report, please list all donations (including hometown tax minute that you applied for as an object of one stop exception system) to receive donation subtraction in report by all means.
(3) Because it is considered that there was not subtraction of the amount even if subtraction for hometown tax one stop exception was applied by original notice after the amount of a tax original notice when we report municipal tax, prefectural tax report or decision report after the time limit, please list all donations (including hometown tax minute that you applied for as an object of one stop exception system) to receive donation subtraction in report by all means.

◆Calculation method (when we use hometown tax one stop exception system) of donation amount of a tax deduction
The total for + report exception subtraction is deduction for + exception subtraction for basic subtraction.
●For basic subtraction
Municipal tax…("either small amount of money" of "net total of hometown tax" or "30% of gross income amounts of money" -2,000 yen) *8%
Prefectural tax…("either small amount of money" of "net total of hometown tax" or "30% of gross income amounts of money" -2,000 yen) *2%
●For exception subtraction (only hometown tax applies)
Municipal tax…"(net total -2,000 yen of hometown tax) X subtraction ratio (※)× 4/5" or either small amount of money of "*20% of amount of municipal tax income percent" (after the subtraction of adjustment deduction)
Prefectural tax…"(net total -2,000 yen of hometown tax) X subtraction ratio (※)× 1/5" or either small amount of money of "*20% of amount of prefectural tax income percent" (after the subtraction of adjustment deduction)
●For report exception subtraction (when use one stop exception system, apply)
Municipal tax…"Exception subtraction" (for municipal tax) that we calculated by the above X "subtraction ratio of report exception subtraction"
Prefectural tax…"Exception subtraction" (for prefectural tax) that we calculated by the above X "subtraction ratio of report exception subtraction"

Subtraction ratio of report exception subtraction
Net total of difference of the amount of taxation gross income amount of money (※) - personal deductionSubtraction ratio
1.95 million yen or less5.105/84.895
3.3 million yen or less more than 1.95 million yen10.21/79.79
6.95 million yen or less more than 3.3 million yen20.42/69.58
9 million yen or less more than 6.95 million yen23.483/66.517
More than 9 million yen33.693/56.307

(※) Taxation gross income amount of money says taxation gross income amount of money of municipal tax, prefectural tax.

Please see homepage of Ministry of Internal Affairs and Communications about hometown tax one stop exception system in detail. (the outside site)

Reference

When you have any questions, please ask each ward office.

                                                                                                                                                                                                                                                    
Each ward office Tax Division City Tax Section
Ward officeWindowPhone number (main)E-Mail address
Aoba WardThe Aoba Ward the third floor of the government office 55th045-978-2323[email protected]
Asahi WardThe second floor of the Asahi Ward government office Main Building 28th045-954-6161[email protected]
Izumi WardThe Izumi Ward the third floor of the government office 304th045-800-2323[email protected]
Isogo WardThe Isogo Ward the third floor of the government office fifth045-750-2323[email protected]
Kanagawa WardThe third floor of the Kanagawa Ward government office Main Building 325th045-411-7171[email protected]
Kanazawa WardThe Kanazawa Ward the third floor of the government office 304th045-788-7878[email protected]
Konan WardThe Konan Ward the third floor of the government office 31st045-847-8484[email protected]
Kohoku WardThe Kohoku Ward the third floor of the government office 31st045-540-2323[email protected]
Sakae WardThe third floor of the Sakae Ward government office Main Building 30th045-894-8181[email protected]
Seya WardThe Seya Ward the third floor of the government office 33rd045-367-5656[email protected]
Tsuzuki Ward  The Tsuzuki Ward   the third floor of the government office 34th045-948-2323[email protected]
Tsurumi WardThe Tsurumi Ward the fourth floor of the government office second045-510-1818[email protected]
Totsuka WardThe Totsuka Ward the seventh floor of the government office 72nd045-866-8484[email protected]
Naka WardThe fourth floor of the Naka Ward Office Main Building 43rd045-224-8181[email protected]
Nishi WardThe Nishi Ward Office the fourth floor 44th045-320-8484[email protected]
Hodogaya WardThe second floor of the Hodogaya Ward government office Main Building 26th045-334-6262[email protected]
Midori WardThe Midori Ward the third floor of the government office 35th045-930-2323[email protected]
Minami WardThe Minami Ward the third floor of the government office 33rd045-341-1212[email protected]

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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