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About personal municipal tax and prefectural tax

Final update date February 19, 2021

Individual municipalAddress tax is a tax levied on income such as salary for the previous year, sales by store management, rent for apartments, and gains on the transfer of shares, etc. Tax on land.
The tax imposed on personal income is income tax in national tax, and the basic mechanism of calculating the tax amount of personal municipal tax is the same as this income tax, but income tax is levied on one year's income that year On the other hand, there are different aspects, such as personal municipal tax being levied on income for the previous year.
In addition to the income percent to be paid according to the income, such personal municipal tax has a per capita rate to be paid evenly widely, and you have to pay these together, but you may bear only one of them There is.

About procedures when you report personal municipal tax, please confirm "about report of municipal tax, prefectural tax".
Declarations and guides can be obtained from the download page for declarations and guides.

Main contents of FY2021

On January 1, a person in Address City tax obligations on municipalities in Address.
Even if there is no Address, but person with office, establishment, house is obliged to pay tax only per capita rate.
Please see this page for details on office taxation and residence taxation.

Tax rate

Income percent

Income tax rate
Tax item Tax rate
Municipal tax 8%
Prefectural tax 2.025%

Per capita rate

The per capita rate is provided for the purpose of having citizens pay a part of the cost of the local community widely and evenly.

per capita rate
Tax item Tax rate
Municipal tax 4,400 yen per year
Prefectural tax 1,800 yen per year


For those who fall under the following a or b, the per capita rate of municipal tax is reduced from 4,400 yen to 1,500 yen.
Oh, the same living spouse or dependent relative who is obliged to pay per capita rate
Taxpayers who have two or more people listed in A

※ Due to the transfer of tax sources from prefectures to designated cities, the standard tax rate for personal municipal tax and prefectural tax income percent is 8% for municipal tax and 2% for prefectural tax in designated cities including Yokohama City. The standard tax rate for municipalities other than the designated city is 6% for municipal tax and 4% for prefectural tax, and the total tax rate for municipal tax and prefectural tax does not change at 10%.

※In Yokohama City and Kanagawa Prefecture, in order to secure financial resources such as earthquake disaster countermeasures projects, with the enforcement of the Temporary Special Law of the Local Tax Law, the per capita rate of personal municipal tax and prefectural tax was raised by 500 yen each from 2014. (Until 2023).

In Yokohama City, as part of the important financial resources of the "Yokohama Green Up Plan", which promotes efforts to protect, create and nurture greenery, from 2009, the "Yokohama Green Tax", which is an excess tax of the personal municipal tax per capita rate, will be added annually. We add to tax rate of 900 yen per capita rate and have you bear (until 2023).
 In addition, "Yokohama green tax" is not taxed when per capita rate is tax-exempt or reduced.

※Kanagawa Prefecture has been implementing the “Water Source Environmental Conservation Tax” for excess tax on personal prefectural tax since fiscal 2007 to preserve and regenerate the water source environment. As a result, the prefectural tax is added to the tax rate of the income percent by 0.025% and the per capita rate by 300 yen (until 2021).

subject to taxation

Income from the previous year
They are classified into ten types of income.

Tax standard for income percent

Tax standard for income percent

Tax calculation based on income percent

Tax exemption

・About Retirement Income

Municipal tax and prefectural tax on Retirement income are specially collected in Retirement. In addition, special provisions are set for municipal tax and prefectural tax on the transfer of land, buildings, etc., such as calculating the tax amount separately from other income.

・How to declare and tax dividend income on listed stocks

Dividend income, etc. of listed stocks received by individuals from corporations, etc. shall be separated from other income when dividends are paid if withholding is selected in a specific account. Tax is levied and specially collected.
If the “Prefectural Tax Dividend Discount” is specially collected, there is no need to declare dividend income, etc. of listed stocks (return-free system), but in order to receive loss carry-forward deductions, income deductions, tax credits, etc. You can also declare by selecting comprehensive taxation or separate taxation. ※1
Please note that the declared dividend income of listed stocks is included in the total income amount of municipal tax and prefectural tax and the total income amount.

※1 By submitting a municipal tax and prefectural tax separately from the final tax return by the date the tax payment notice is served, you can select a different taxation method (return-free system, separate taxation, comprehensive taxation) from income tax. I can.
(Example: Income tax is comprehensive taxation, municipal tax and prefectural tax are not required to be declared)

・Declaration and taxation of transfer income, etc.

If an individual transfers shares, etc., the transfer income, etc. will be taxed separately from other income when the withholding tax is selected in the specific account, and will be specially collected.
If the “Prefectural Tax Transfer Discount” is specially collected, there is no need to declare the transfer income of listed stocks, etc. (return-free system), but the loss carry-forward deduction, income deduction, tax credit, etc. will be applied. In order to do so, you can also file a separate tax return. ※2
In addition, please note that the declared transfer income of listed stocks is included in the total income amount of municipal tax and prefectural tax and the total income amount.

※2 By submitting a municipal tax and prefectural tax separately from the final tax return by the date the tax payment notice is served, you can select a taxation method different from income tax (return-free system, separate taxation). .
(Example: Separate taxation for income tax, non-declaration system for municipal tax and prefectural tax)

◎Please refer to the guide for municipal tax and prefectural tax return for information on how to file a tax return when selecting a taxation method different from income tax.
Guidance of municipal tax, prefectural tax report and municipal tax, prefectural tax report

Report

Who must declare

Person who had Address as of Yokohama as of January 1 (including those who have been transferred out after January 2 of that year).
However, those who fall under the following do not need to declare.

  1. A person who filed a final income tax return for that year
  2. Person whose income is only salary income, and salary payment report is submitted to Motoichi from the workplace
  3. Income deduction (social insurance premiums, life insurance premiums, etc.) among those who have earned only income pertaining to public pension only and those who have submitted a public pension, etc., and the payer has submitted a payment report such as the public city to Motoichi Person who does not add

In addition, even if you did not have income during the previous year, those who need income proof (tax exemption proof) etc. for reduction judgment of insurance premium of National Health Insurance member or various welfare-related procedures, report Please submit.

Sending municipal tax and prefectural tax declarations

We send report of municipal tax, prefectural tax based on report results of the last year.

  • Declaration deadline: March 15 every year
  • Submission of tax return: Address City Office City Tax Section's ward office as of January 1st.

※The deadline for filing personal municipal tax and prefectural tax in 2021 has been extended to Thursday, April 15, 2021. Please check the details.

・Ordinary collection
(Business income earners, etc.)…June, August, October, January of the following year
・Special collection
(Salary income earners)…Twelve times a year from June to May of the following year
(pension income earners)…April / June / August (provisional collection period), October / December / February of the following year (main collection period)

Recent revision of personal residence tax

  • Implemented in FY2021(Establishment of employment income deduction, public pension deduction, basic deduction, income adjustment deduction, review of widows (widows) deduction, etc.)
  • Implemented in FY2019(Review of spouse deduction, spouse special deduction, establishment of special deduction such as housing borrowing)
  • Implemented in FY2018(Simplification of presentation documents for change of tax rate of municipal tax, prefectural tax income percent, deduction of salary income, medical expenses income percent
  • For FY2017(Salary income deduction, special tax credits such as housing borrowings, profit and loss on transfer of shares, etc. and deductions for carry-over, handling of dependent deductions for relatives residing outside Japan, special cases of medical expenses deductions)
  • For FY2016(Contribution tax credit, special collection system from Public pension)
  • Fiscal 2015 Implementation(Abolishment of special tax credits for housing borrowings, transfer income for listed stocks, etc. and dividend income)
  • For FY2014(Per capita rate, employment income deduction, donation tax credit)
  • Implemented in FY2013(Life insurance premium deduction)
  • Implemented on January 1, 2013(Retirement income
  • Implemented in FY2012(Dependent deduction and donation tax system)
  • Fiscal 2010 Implementation(Total profit and loss of special tax credits such as housing borrowings, dividend income of listed stocks, etc. and transfer loss)

Tax calculation method on the back of the special collection tax notice

For inquiries

If you have any questions, please contact each ward office.

                                                                                                                                                                                                                                                    
Tax Division City Tax Section of each ward office
ward officewindowPhone numberE-Mail address
Aoba WardAoba Ward Office 3F 55th floor045-978-22411[email protected]
Asahi WardAsahi Ward City Hall Main Building 2F 28th floor045-954-6043[email protected]
Izumi WardNo.304, 3rd floor, Izumi Ward045-800-2351[email protected]
Isogo WardIsogo Ward Office 3rd floor 34th045-750-2352[email protected]
Kanagawa Ward325th floor, 3rd floor, Kanagawa Ward045-411-7041[email protected]
Kanazawa WardNo.304, 3rd floor, Kanazawa Ward045-788-7744[email protected]
Konan WardKonan Ward Office 3rd floor 31st floor045-847-8351[email protected]
Kohoku WardKohoku Ward Office 3rd floor 31st floor045-540-2264[email protected]
Sakae WardSakae Ward City Hall Main Building 3F 30th floor045-894-8350[email protected]
Seya WardSeya Ward Office 3F 33045-367-5651[email protected]
Tsuzuki Ward  Tsuzuki Ward   Office 3rd floor 34th045-948-2261[email protected]
Tsurumi WardTsurumi Ward Office, 4th floor, 2nd045-510-1711[email protected]
Totsuka WardTotsuka Ward Office, 7th floor, 72nd045-8686-8351[email protected]
Naka WardNaka Ward Office Main Building 4F 43045-2244-81911[email protected]
Nishi WardNishi Ward Office 4th floor 44th045-320-8341[email protected]
Hodogaya WardHodogaya Ward City Hall Main Building 2F 26th floor045-334-6241[email protected]
Midori WardMidori Ward Office 3F 35045-930-2261[email protected]
Minami WardMinami Ward Office 3F 33045-341-157[email protected]

Inquiries to this page

Finance Bureau, Tax Division, Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

Email address: [email protected]

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Page ID: 177-560-1771

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