About calculation methods on the back of the special collection amount of a tax notification for 2014

This explanation lists based on laws and ordinances as of January 1, 2014.

Total gross income amount of money (1)- deductions from income (2) = taxation gross income amount of money (3)
Amount of income percent (4) before taxation gross income amount of money (3) X tax rate = tax credit
Amount of amount of income percent (4)- amount of a tax deduction (5) = income percent (6) before tax credit
Amount of amount of income percent (6)+ per capita rate (7) = special collection amount of a tax (8)
Special collection amount of a tax (8)- subtraction deficiency (9) = deduction payment sum

(note 1) When there is income of separate taxation, calculation methods are different.
(note 2) Adjust, and "the amount of a tax deduction (5)" subtracts, of dividends credit, special tax credit such as house borrowed money, donation tax credit, amount of allotment percent or amount of capital gain percent as for the stocks list the amount of adding up of deductions such as subtraction.
(note 3) Of amount of allotment percent that "subtraction deficiency (9)" was not able to subtract than the amount of income percent or amount of capital gain percent as for the stocks is the amount of of subtraction.

・Per capita rate: Municipal tax 4,400 yen (※ 1, ※ 2), prefectural tax 1,800 yen (※ 1, ※ 3)
・Income percent (for aggregate taxation): 6% of municipal tax, prefectural tax 4.025% (※ 3)
As for the person fulfilling next a or i, per capita rate of municipal tax is reduced to from 4400 yen to 1500 yen.
Oh, spouse targeted for subtraction with duty to pay per capita rate or support relative
Tax payer who has person raising in ia more than two people

※With the enforcement of the temporary exception method of Local Tax Law, as for by 500 yen, we raised tax rate of per capita rate of personal municipal tax, prefectural tax each for temporariness from 2014 to secure resources such as earthquake disaster measures business in 1 Yokohama-shi and Kanagawa (until 2023).
※We carry out excess taxation "Yokohama green tax" for individual municipal tax from 2009 to maintain the green gross weight in Yokohama-shi in 2 Yokohama-shi, and to raise green quality, and to promote "Yokohama green up plan" for realization of rich living that there is with green (until 2018). In this way, municipal tax adds 900 yen to tax rate of per capita rate.
※In 3 Kanagawa, we carry out excess taxation on personal prefectural tax for water source environmental conservation, reproduction from 2007 (until 2016). In this way, as for the prefectural tax, it is added 300 yen to 0.025%, tax rate of per capita rate to tax rate of income percent.

・Deduction from petty losses: (*10% of net totals such as amount of real loss - gross income amounts of money) amount of money of where or there is much either in in (amount of money -50,000 yen of disaster-related expenditure)
・Medical expenses subtraction: Real burden - (either few amounts of money of 5% of 100,000 yen and gross income amounts of money) of medical expenses (limit 2 million yen)
・Social insurance deduction: Payment amount of money

・Spousal deduction: General 330,000 yen, old man 380,000 yen

・Allowance for disabled persons: 260,000 yen, it is 530,000 yen 300,000 yen (in the case of living together special handicap person) (in the case of special person with a disability)
・Widow (widower) subtraction: 260,000 yen, it is 300,000 yen (in the case of special widow)
・Tax exemption for working students: 260,000 yen

・Basic deduction: 330,000 yen

Person who is with 2 million yen or less of total taxable income amount of money
Amount of money equivalent to 5% of either few sums of next (1) and (2) (2% of prefectural taxes, municipal tax 3%)
(1)Amount of money that added up amount of money to raise in the table amount of money column when there was application of subtraction to advocate in type column of subtraction of list shown below
(2)Total taxable income amount of money

Person with more than 2 million yen in total taxable income amount of money
(1)Amount of money equivalent to 5% of amounts of money (when less than 50,000 yen 50,000 yen) that subtracted amount of money of (2) from amount of money of this (2% of prefectural taxes, municipal tax 3%)
(1)Amount of money that added up amount of money to raise in the table amount of money column when there was application of subtraction to advocate in type column of subtraction of list shown below
(2)Amount of money that subtracted 2 million yen from total taxable income amount of money

House borrowed money applies amount of money that demanded from contents of final income tax return of salary payment report and income tax by the following expressions about people who entered among people whom and we receive application and the amount of deductibility was not able to subtract for income tax in special tax credit for 25 years from in 2006 or 2009 from 1999 as municipal tax, prefectural tax home loan deduction for income tax.
(1)"Sum that we could subtract home loan of income tax and were not able to subtract for income tax in sums"
(2)"5% of taxation gross income amounts of money of income tax (upper limit 97,500 yen)
(1)2/5 citizen of either small forehead X municipal tax 3/5. prefecture tax of, (2)
※Person whom special tax credit reports such as municipal tax, prefectural tax house borrowed money were submitted to subtracts amount of money that we sought by the report.

Amount of money that prefectural tax 4%, municipal tax of the amount of money to exceed are equivalent to 6% when we expend donation to advocate next by the end of the previous year, and net totals (in 30% of net totals such as gross income amounts of money the upper limit) exceed 2,000 yen
Donation for 1 metropolis and districts, municipalities or special ward
Donation for branch office of prefectures community chest society of 2 Address place or the Japanese Red Cross Society
Among objects of donation subtraction prescribed in 3 Income Tax Laws, we set of increase of the welfare of inhabitants in the regulations of prefectures of Address place or the municipalities as donation to contribute
In donations for 4 non profit organizations, it establishes in the regulations of prefectures of Address place or the municipalities as donation to contribute to increase of the welfare of inhabitants

But amount of money (amount of money to be equivalent to 10% when we exceed amount of money equivalent to 10% of income percent) that further added amount of money that municipal tax was equivalent to three-fifths as for two-fifths prefectural tax of sum that took advantage, and got ratio of right column depending on division of the left column of list shown below to the amount of money to exceed when 1 donation exceeded 2,000 yen

It is urgent problem to succeed to town Yokohama that is full of green in the next generation. In addition, it is difficult to regain when green is lost once.
Therefore, we protect green, and, about "Yokohama green tax" (we add 900 yen a year to per capita rate) having burden from citizen's for important resources of "Yokohama green up plan" to push forward structure, approach to bring up from 2009, it follows for five years from 2014 to 2018, and burden, please.
※When or it is reduced tax exemption, per capita rate is not imposed on "Yokohama green tax".

◎Increase of per capita rate of personal municipal tax, prefectural tax for earthquake disaster measures business
With the enforcement of the temporary exception method of Local Tax Law, as for by 500 yen, we raised the amount of per capita rate of individual municipal tax, prefectural tax each for temporariness for ten years from 2014 to 2023 to secure resources such as earthquake disaster measures business in Yokohama-shi and Kanagawa.
◎About revision of earned income subtraction
○The upper limit setting of earned income subtraction
About earned income deduction when income amounts of money such as salaries exceeded 15 million yen, the upper limit of 2.45 million yen was established.
○About revision of deduction for specific expenses
About deduction for specific expenses, expansion of coverage and review of application judgment, calculation method were done.
◎About review of donation tax credit to affect oldness and donation
With special reconstruction income tax being levied from minute in 2013, marginal tax rate of income tax to use for calculation of donation tax credit (exception deduction) for 25 years from 2014 to 2038 was changed according to the table of "◎ tax credit" (donation tax credit) column.