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Tax exemption

Final update date April 12, 2021

1 Special provisions for taxation of Retirement

Income percent of municipal tax and prefectural tax pertaining to retirement allowances is specially collected when receiving payments such as retirement allowances. The tax rate is uniform, 6% municipal tax and 4% prefectural tax (excess tax on personal prefectural tax is not applied).

Tax calculation flow

Tax calculation formula

(Note 1) Retirement income amount = (retirement allowance income-retirement income deduction) x 1/2

※Please refer to "How to find retirement income deduction" for retirement income deduction.
※IfRetirement, if the date on which retirement allowances should be paid is after January 1, 2013, of the retirement allowances paid by persons who have been with the company for 5 years or less as officers, etc. For those who receive payment as a corresponding retirement allowance, the amount obtained by subtracting the retirement income deduction from the amount of income such as retirement allowance is the amount of income.

(Note 2) When payment of retirement allowance should be made before December 31, 2012, income percent pertaining to Retirement income from the calculated income percent if the date on which retirement allowances should be paid is before December 31, 2012. It will be the amount.


In addition, the above-mentioned request method performs fraction processing in the middle of calculation, so when requesting an accurate tax amount, please calculate according to the following "tax calculation method (1, 2,3)".

How to calculate the tax amount

(1) I'll ask for a retirement income deduction. (It is the same as the one used in calculating income tax.) (Income Tax Law 30 (3), (4))

※Please refer to "How to find retirement income deduction" for retirement income deduction.

(2) I'm looking for Retirement's. (It is the same as the one used in calculating income tax.) (Income Tax Law 30 (2), Local Tax Law 50-3 (2), 328-2 (2))

Retirement income amount = (retirement allowance income-retirement income deduction) x 1/2
※If there is a fraction of Retirement income has a fraction of less than 1,000 yen, the amount of less than 1,000 yen will be rounded down. (Local Tax Law 20-4, 2 (1))
※IfRetirement, if the date on which retirement allowances should be paid is after January 1, 2013, of the retirement allowances paid by persons who have been with the company for 5 years or less as officers, etc. For those who receive payment as a corresponding retirement allowance, the amount obtained by subtracting the retirement income deduction from the amount of income such as retirement allowance is the amount of income.

(3) I'm looking for an income percent for Retirement's income. (The tax rate is uniform, municipal tax: 6%, prefectural tax: 4%.) (Local Tax Law 35, 50-3, 50-4, 3143, 328-2, 328-3)

Municipal tax income percent = Retirement income amount x 6%
Prefectural tax income percent = Retirement income amount x 4%
※When municipal tax, prefectural tax income percent has fraction less than 100 yen, we cut off sum less than 100 yen. (Local Tax Law 20-4-2 (3))
※When payment of retirement allowance should be made before December 31, 2012, income percent pertaining to Retirement income from the calculated income percent if the date on which retirement allowances should be paid is before December 31, 2012. It will be the amount.

How to calculate retirement income deduction

years of service and retirement income deductions
years of service Retirement income deductions
If it is less than 20 years 400,000 yen x years of service (800,000 yen if less than 800,000 yen)
Over 20 years 700,000 yen x (years of service: 200,000 yen) + 8 million yen
C. In case ofRetirement Calculation by i or b + 1 million yen

Calculation example

Income from retirement allowances: 10.42 million yen, years of service: 20 years
(1) I'll ask for a retirement income deduction. (It is the same as the one used in calculating income tax.)
  400,000 yen x 20 yen = 8 million yen
(2) I'm looking for Retirement's. (It is the same as the one used in calculating income tax.)
  (10.42 million yen-8 million yen) x 1/2 = 1.21 million yen (rounded down if there is a fraction less than 1,000 yen)
(3) I'm looking for an income percent for Retirement's income.
Oh, municipal tax income percent
  1.21 million yen x 6% = 72,600 yen
(I) Prefectural tax income percent
  1.21 million yen x 4% = 48,400 yen

2 How to find the amount of tax on transfer income of land and buildings

Income from the transfer of assets such as land, buildings, and stocks and income related to futures transactions are to be calculated separately from other income such as salary income and business income. This is the same as the national income tax.
In the transfer of land, buildings, etc., long-term or short-term transfer income is classified according to the ownership period of the transferred assets (judgment based on January 1 of the year of transfer), and the method of calculating the tax amount is different. .

(1) Tax transfer income

Tax transfer income formula

(Note 1) Special deduction: In the case of transfer of residential property, there is a special deduction of up to 30 million yen under certain requirements, and there is also a special deduction for transfer related to expropriation etc.
(Note 2) If there is an income deduction that could not be deducted from the gross income amount, the amount will be deducted.

(2) Long-term transfer income and short-term transfer income

Long-term and short-term ownership of land and buildings
Transfers Period of ownership Long-term and short-term divisions
Land, buildings, etc. Over five years Long-term transfer income
5 years or less (Note) Short-term transfer income

(Note) Short-term transfer income is for those whose ownership period is 5 years or less (including those acquired during the year) on January 1 of the year of the transfer.

List of Tax Calculation Methods for Transfer Income
Division arithmetic formula
Short-term transfer income and general income Tax transfer income amount x tax rate (7.2% for municipal tax, 1.8% for prefectural tax, 30% for income tax)
Short-term transfer income and reduction Tax transfer income amount x tax rate (municipal tax 4.0%, prefectural tax 1.0%, income tax 15%)

※Reduced income refers to the transfer to the national or local government, etc., prescribed in Article 28-4, Paragraph 3, Items 1 to 3 of the Special Taxation Measures Law.

Long-term transfer income and general income Tax transfer income amount x tax rate (municipal tax 4.0%, prefectural tax 1.0%, income tax 15%)
Long-term transfer income and specific portion
(Parts pertaining to excellent residential areas, etc.)
<20 million yen or less>
Tax transfer income amount x tax rate (municipal tax 3.2%, prefectural tax 0.8%, income tax 10%)
<more than 20 million yen>
Municipal tax 640,000 yen + (tax transfer income-20 million yen) x 4.0%
Prefectural tax 160,000 yen + (tax transfer income-20 million yen) x 1.0%
Income tax 2 million yen + (tax transfer income-20 million yen) x 15%
Long-term transfer income and light section
(Part pertaining to residential property)
<60 million yen or less>
Tax transfer income amount x tax rate (municipal tax 3.2%, prefectural tax 0.8%, income tax 10%)
<more than 60 million yen>
Municipal tax 1.92 million yen + (tax transfer income-60 million yen) x 4.0%
Prefectural tax 480,000 yen + (tax transfer income-60 million yen) x 1.0%
Income tax 6 million yen + (tax transfer income-60 million yen) x 15%
Proceeds from transfer of shares Tax transfer income, etc. x tax rate (municipal tax 4.0%, prefectural tax 1.0%, income tax 15%)
Separation of tax return
Dividend income on listed stocks
Taxable dividend income x tax rate (municipal tax 4.0%, prefectural tax 1.0%, income tax 15%)
Miscellaneous income related to futures transactions Taxable miscellaneous income, etc. x tax rate (municipal tax 4.0%, prefectural tax 1.0%, income tax 15%)

※If you transfer a residential property whose ownership period exceeds 10 years, special exceptions to the reduced tax rate will be applied.

3 Select the taxation method for personal residence tax related to dividend income and transfer income of listed stocks (selection of taxation of personal residence tax by a taxation method different from income tax)

 If you choose to withhold income tax and resident tax on income from the transfer of listed stocks, etc. generated in a specific account (withholding account), or dividends on listed stocks, etc. (those paid by large shareholders, etc.) Income from dividends, etc. is subject to withholding of income tax and resident tax, so in principle no need to be declared. However, income related to the transfer of listed stocks, etc. can be declared by separate taxation and listed stocks.
 If you declare these incomes, you can select different taxation methods for income tax and resident tax.

Example) Income tax is filed separately for tax return, and resident tax is not required for tax return.

If you choose a different taxation method for income tax and resident tax, you must submit a personal resident tax return separately from the tax return by the date the tax notice is served.

Please refer to the "Guide to Declaration of Municipal Tax and Prefectural Tax" for procedures for filing a personal residence tax.

For inquiries regarding filing of municipal tax and prefectural tax, please consult with your ward office Tax Division City Tax Section of Prefectural Tax.
For inquiries regarding income tax filing, please contact your local tax office.

(Note 1) Listed stocks, etc. refer to the following:

  • Stocks listed on the Financial Instruments Exchange
  • Recruitment of beneficiary rights related to the setting of investment trusts was conducted by public offering, but beneficiary rights, beneficiary rights of securities investment trusts such as publicly offered stocks, beneficiary rights of publicly offered public bond investment trusts, etc.
  • Specified public and corporate bonds
    Government bonds, municipal bonds, foreign government bonds, publicly offered public and corporate bonds, and public and corporate bonds issued after December 31, 2015 (excluding corporate bonds issued by family companies)

(Note 2) Dividends on listed stocks, etc. refer to interest, dividends, and distribution of profits on listed stocks.

(Note 3) A specific account is an account in which a securities company calculates the amount of income on behalf of an investor when an investor sells a listed stock.

If you select "withholding tax" from a specific account, investors do not need to file a final tax return with the tax office in principle for the amount of income pertaining to the account (the securities company will perform the payment procedure instead) I'm sorry.
If you select "No withholding" from a specific account, you can easily file a declaration using the specific account annual transaction report sent from a securities company.
If you trade with a general account, you will need to calculate the annual transfer profit yourself, create a calculation statement, and file a final tax return.

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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