Taxpayer of per capita rate, income percent

Last update date May 7, 2019

They are divided into two depending on the requirements, and relations to bear per capita rate, the income allotment are as follows.
Taxpayer	Per capita rate	Income percent
Individual who has Address in ward	Take	Take
Individual who does not have Address in individuals having office, office or house and lot in the ward in ward	Take	It does not take

Person (person whom per capita rate and income percent do not depend on) who becomes tax-free

Person that per capita rate, income percent becomes tax-free together
・Person who receives livelihood assistance by National Assistance Act
・Person who is with 1.25 million yen or less of total income amount of money of the previous year in person with a disability, minor, widow or widowers
Person that per capita rate becomes tax-free
・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…Person who is with "350,000 yen X (the number of person + equivalence living spouse + support relatives) +21 ten thousand Japanese yen" or less of total income amount of money of the previous year
Person that income percent becomes tax-free
・Person without dependent…Person who is with 350,000 yen or less of gross income amounts of money of the previous year
・Person with dependent…Person who is with "350,000 yen X (the number of person + equivalence living spouse + support relatives) +32 ten thousand Japanese yen" or less of gross income amounts of money of the previous year

Term explanation
Term	Explanation
Total income amount of money	Net total of gross income amount of money (before carrying forward subtraction of net loss, transfer loss in case of replacement by purchase of property for the residence, transfer loss of property for the specific residence or sloppy loss), amounts of money such as business income to affect transfers of land, amounts of money (note 1) such as capital gains to modify land, building, amount of money (before carrying forward subtraction of transfer loss to affect listed stock and specialized market leaders type) (note 2) such as capital gains to modify stocks, amount of money (before carrying forward subtraction after the profit and loss total with transfer loss to affect listed stocks) (note 2) of amount of dividend income to modify listed stocks that chose report separate taxation, amounts of money (before carrying forward subtraction of loss) such as miscellaneous incomes to modify futures trading, Retirement income amount of money (after a half) and the forest income amount of money (after the special subtraction)
Gross income amounts of money	Net total of gross income amount of money (after the carrying forward subtraction of net loss, transfer loss in case of replacement by purchase of property for the residence, transfer loss of property for the specific residence or sloppy loss), amounts of money such as business income to affect transfers of land, amounts of money (note 1) such as capital gains to modify land, building, amounts of money (note 2) such as capital gains to modify stocks, amount of money (note 2) of amount of dividend income to modify listed stocks that chose report separate taxation, amounts of money such as miscellaneous incomes to modify futures trading, Retirement income amount of money (after a half) and the forest income amount of money (after the special subtraction)
Gross income amount of money	Net total (after the profit and loss total) of amount of money of next (1) and (2) (after the carrying forward subtraction of net loss, transfer loss in case of replacement by purchase of property for the residence, transfer loss of property for the specific residence and sloppy loss) (1) Income from interests, amount of dividend income, income from real estate, business income, earned income, short-period capital gains of aggregate taxation, net total of miscellaneous incomes (2) The amount of a half equivalency of net total of long-term capital gains of aggregate taxation and occasional income

(note 1) Amount of money before applying special subtraction of separation capital gain
(note 2) Of prefectural tax allotment percent and capital gain percent as for the prefectural tax stocks remove thing which chose when do not declare with thing becoming taxable.

Reference

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

Each ward office Tax Division City Tax Section
Ward office	Window	Phone number	E-Mail address
Aoba Ward	The Aoba Ward the third floor of the government office 55th	045-978-2241	[email protected]
Asahi Ward	The second floor of the Asahi Ward government office Main Building 28th	045-954-6043	[email protected]
Izumi Ward	The Izumi Ward the third floor of the government office 304th	045-800-2351	[email protected]
Isogo Ward	The Isogo Ward the third floor of the government office 34th	045-750-2352	[email protected]
Kanagawa Ward	The third floor of the Kanagawa Ward government office Main Building 325th	045-411-7041	[email protected]
Kanazawa Ward	The Kanazawa Ward the third floor of the government office 304th	045-788-7744	[email protected]
Konan Ward	The Konan Ward the third floor of the government office 31st	045-847-8351	[email protected]
Kohoku Ward	The Kohoku Ward the third floor of the government office 31st	045-540-2264	[email protected]
Sakae Ward	The third floor of the Sakae Ward government office Main Building 30th	045-894-8350	[email protected]
Seya Ward	The Seya Ward the third floor of the government office 33rd	045-367-5651	[email protected]
Tsuzuki Ward	The Tsuzuki Ward the third floor of the government office 34th	045-948-2261	[email protected]
Tsurumi Ward	The Tsurumi Ward the fourth floor of the government office second	045-510-1711	[email protected]
Totsuka Ward	The Totsuka Ward the seventh floor of the government office 72nd	045-866-8351	[email protected]
Naka Ward	The fourth floor of the Naka Ward Office Main Building 43rd	045-224-8191	[email protected]
Nishi Ward	The Nishi Ward Office the fourth floor 44th	045-320-8341	[email protected]
Hodogaya Ward	The second floor of the Hodogaya Ward government office Main Building 26th	045-334-6241	[email protected]
Midori Ward	The Midori Ward the third floor of the government office 35th	045-930-2261	[email protected]
Minami Ward	The Minami Ward the third floor of the government office 33rd	045-341-1157	[email protected]

Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]