As a general rule, personal municipal tax, prefectural tax is taxed with tax imposed on income such as transfer gain such as rental, stocks such as salary for the previous one year, sales, apartment by storekeeping in Address place as of January 1.
About the details of personal municipal tax, prefectural tax
It is person (we include person transferred to after January 2 of the year.) who had Address in Yokohama-shi as of January 1.
But applicable person does not need report next.
- Person who did final income tax return of income tax (national tax) of the year
- Person whom income is only earned income, and salary payment report is submitted to in Motoichi by the office
- People who do not add deductions from income (social premium, life premium) to public pensions among people whom payment report is submitted to only with income that income affects public pensions in Motoichi from giver in previous year inside
In addition, premium which income proof (tax exemption proof) is necessary for by reduction judgment or various welfare-related procedures of National Health Insurance member, please submit report by the end of the previous year even if it is person whom there was not of income.
Sending of report of municipal tax, prefectural tax
I send report of municipal tax, prefectural tax based on the report results of the previous year.
- Deadline for report ... every year March 15
- Ward office City Tax Section of Address place as of submission ... January 1 of report
※When there is not report, I may not hand taxation certificate at original time (June 1 ...) by time limit.
Tax which is imposed in office, office, house and lot
In people who do not have Address in the ward, we have office, store and house and lot in the ward as of January 1 and constant income suffers duty to pay tax of municipal tax, prefectural tax per capita rate (municipal tax 4,400 yen, prefectural tax 1,800 yen) in people whom there was in ward with offices by the end of the previous year.
Taxation to affect office, office
Office, office is facility established from need of business regardless of being possession of self, and we continue there, and business says performed place. For example, clinics , law office, store which business owner establishes again any place other than the house including professor place which doctor, lawyer, accomplishments teacher establish any place other than the house correspond.
Taxation to affect house and lot
We say independent house which we established in place except Address place for the purpose of offering for one of the residence of self or family with house and lot and are worth if in a state that we can always live and do not ask whether it is possession of self and whether you live practically.
For example, in the case of person of taking up job leaving his family behind…
As family becomes beneficiary of administrative services of Yokohama-shi when we take up a job leaving his family behind apart from family outside ward by houses and lots being in ward, it is decided to suffer duty to pay tax of municipal tax, prefectural tax per capita rate (municipal tax 4,400 yen, prefectural tax 1,800 yen) from standpoint of oekisei.
It is decided to handle ward as one municipality in the ordinance-designated city such as Yokohama-shi. For example, we suffer duty to pay tax of municipal tax, prefectural tax per capita rate (municipal tax 4,400 yen, prefectural tax 1,800 yen) in Tsurumi Ward when house has houses and lots in Tsurumi Ward other than the Tsurumi Ward even if we meet in Yokohama-shi.
When we do not have Address, whereabouts, office, office or dormitory in the tax payment ground (together with ward), it is decided to set tax payment administrator from person having Address, whereabouts, office or office in the tax payment ground.
When foreigners who do not have Address in Japan have offices in Japan, per capita rate to let quantity of income in the previous year affect is taxed.
We are not taxed even if we have houses and lots in the tax payment ground (together with ward) when it is standard that income of the previous year shows in people having Address next in Japan or less.
- Person without dependent…Person who is with 350,000 yen or less of total income amount of money of the previous year
- Person with dependent…Total income amount of money of the previous year is 350,000 yen X (the number of spouse + support relatives targeted for person + subtraction) +Person 210,000 yen or less
When you have any questions, please ask each ward office.