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About calculation methods on the back of the special collection amount of a tax notification for 2015

Last update date March 8, 2019

This explanation lists based on laws and ordinances as of January 1, 2015.

The amount of a tax calculation method

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.

Tax rate

・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 raise 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.

Deductions from income

・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

・Amount of reduction for life insurance

Payment amount of money

Deduction

Recontract

When it is 12,000 yen or less

The total amount

When it is 32,000 yen more than 12,000 yen or less

1/2+6,000 yen of payment amount of money

When it is 56,000 yen more than 32,000 yen or less

1/4+14,000 yen of payment amount of money

At the time of more than 56,000 yen

28,000 yen

Old contract

When it is 15,000 yen or less

The total amount

When it is 40,000 yen more than 15,000 yen or less

1/2+7,500 yen of payment amount of money

When it is 70,000 yen more than 40,000 yen or less

1/4+17,500 yen of payment amount of money

At the time of more than 70,000 yen

35,000 yen

Net total (limit 70,000 yen) of deduction that we calculated by expression on each about general life premium, care medical care premium and individual annuity premium
Net total (limit 28,000 yen) of deduction that we calculated by recontract and expression on old contract each when we received application of subtraction about general life premium or individual annuity premium about recontract and both old contracts

・Earthquake premium subtraction

Payment amount of money

Deduction

Earthquake premium

When it is 50,000 yen or less

1/2 of payment amount of money

At the time of more than 50,000 yen

25,000 yen

Former long term contract

When it is 5,000 yen or less

The total amount

When it is 15,000 yen more than 5,000 yen or less

1/2+2,500 yen of payment amount of money

At the time of more than 15,000 yen

10,000 yen

When there are both contracts for earthquake premium, former long term, limit is 25,000 yen

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

・Special spousal deduction

Income amount of money

Deduction

Less than 450,000 yen more than 380,000 yen

330,000 yen

It is less than 500,000 yen 450,000 yen or more

310,000 yen

It is less than 550,000 yen 500,000 yen or more

260,000 yen

It is less than 600,000 yen 550,000 yen or more

210,000 yen

It is less than 650,000 yen 600,000 yen or more

160,000 yen

It is less than 700,000 yen 650,000 yen or more

110,000 yen

It is less than 750,000 yen 700,000 yen or more

60,000 yen

It is less than 760,000 yen 750,000 yen or more

30,000 yen

760,000 yen or more

0 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

Credit for dependents

The public

330,000 yen

Old man

380,000 yen

Identification

450,000 yen

Living together old parents

450,000 yen

・Basic deduction: 330,000 yen

Tax credit (adjustment subtraction)

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

Adjustment subtraction (human deduction)

Type of subtraction

Amount of money

Type of subtraction

Amount of money

Basic deduction

50,000 yen

Spousal deduction

The public

50,000 yen

Allowance for disabled persons

Normal

10,000 yen

Old man

100,000 yen

In particular

100,000 yen

Special spousal deduction

Less than 400,000 yen more than 380,000 yen

50,000 yen

Living together is special

220,000 yen

It is less than 450,000 yen 400,000 yen or more

30,000 yen

Deduction for widows

The public

10,000 yen

Credit for dependents

The public

50,000 yen

In particular

50,000 yen

Identification

180,000 yen

Deduction for widowers

10,000 yen

Old man

100,000 yen

Tax exemption for working students

10,000 yen

Living together old parents

130,000 yen

Tax credit (dividends credit)

Allotment deduction

Taxable income amount of money

Part 10 million yen or less

Part more than 10 million yen

Type

Municipal tax

Prefectural tax

Municipal tax

Prefectural tax

Allotment of profit

1.6%

1.2%

0.8%

0.6%

Stock investment trust

Other than stock investment trust such as in foreign currency

0.8%

0.6%

0.4%

0.3%

Stock investment trust such as in foreign currency

0.4%

0.3%

0.2%

0.15%

Tax credit (special tax credit such as house borrowed money)

Amount of money that multiplied ratio of undermentioned column by amounts of money (when we surpass limit) for amount of money (97,500 yen equivalent to 5 per 100 such as taxation gross income amounts of money to affect income tax for the previous year the amount of money concerned) that subtracted (2) from (1) when we received application of subtraction in particular such as house borrowed money which affected entering from from 1999 to 2006 or 2009 to 29 years in the income tax for the previous year
But amount of money that calculated "7 per 100" and "97,500 yen" as "136,500 yen" with "5 per 100" when the residence year was from April, 2014 to December, 2017 and corresponded to the specific acquisition
(1)Special deductions (amount of money that the amount of money concerned calculated as thing which there was not when we had amounts of money such as amounts of money such as house borrowed money which affected specific extension and/or alteration or housing borrowed money which modified in the residence year in 2007 or 2008) such as house borrowed money affecting income tax for the previous year
(2)Sum (amounts of money before application such as special subtraction such as house borrowed money) of income tax for the previous year
※Amount of money that we changed to the deduction mentioned above when house borrowed money submitted special tax credit report to head of municipality in people who entered during 18 years after 1999 and calculated based on 4 regulations of Local Tax Law supplementary provisions Article 5

Ratio of home loan subtraction to subtract from municipal tax prefectural tax
DivisionInhabitants' taxPrefectural residence tax

Ratio of subtraction

3/5

2/5

Tax credit (subtraction of amount of allotment percent or amount of capital gain percent as for the stocks)

As for the allotment percent sum, stocks, it is deduction of the amount of capital gain percent

Division

Municipal tax

Prefectural tax

Amount of allotment percent or amount of capital gain percent as for the stocks

3/5

2/5

Tax credit (donation tax credit)

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

Subtraction ratio for exception subtraction

Amount of money that subtracted the amount of personal deduction difference adjustment from taxation gross income amount of money

Ratio

It is 1.95 million yen or less 0 yen or more

84.895%

3.3 million yen or less more than 1.95 million yen

79.79%

6.95 million yen or less more than 3.3 million yen

69.58%

9 million yen or less more than 6.95 million yen

66.517%

18 million yen or less more than 9 million yen

56.307%

More than 18 million yen

49.16%

Less than 0 yen
(when we do not have taxation forest income amount of money and taxation Retirement income amount of money)

90%

Less than 0 yen
(when we have taxation forest income amount of money or taxation Retirement income amount of money)

Ratio to fix for Local Tax Law

About Yokohama green tax

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 ask citizen's for important resources of "Yokohama green up plan" to push forward structure, approach to bring up for burden on "Yokohama green tax" (we add 900 yen a year to per capita rate) (from 2009 to 2018). I would like cooperation sequentially.
※When or it is reduced tax exemption, per capita rate is not imposed on "Yokohama green tax".

The taxation system revision that is carried out in 2015

◎About extension and expansion of special tax credit such as house borrowed money
When application period of home loan subtraction of personal municipal tax, prefectural tax is extended for four years and does the acquisition of house corresponding to specific acquisition (※) between 2014 and 2017, subtraction limit of home loan subtraction is expanded from 5% by 7%.
※We say the acquisition of house when the consumption amount of a tax included in sum of value to affect the acquisition of house of resident or sum of expense is sum (10% 8% or considerable sum) equivalent to sum of consumption tax after revision with the specific acquisition.
◎About the abolition of special measures of reduction tax rate to affect capital gains such as listed stocks and amount of dividend income
Special measures of reduction tax rate (7% of income tax, personal residence tax 3%) to affect capital gains such as listed stocks and amount of dividend income and special measures of reduction tax rate (7% of income tax, personal residence tax 3%) of withholding taxes tax rate to modify allotment such as adjustment income amount of money in withholding taxes choice account and listed stock are abolished on December 31, 2013, and, on after January 1, 2014, main rule tax rate (15% of income tax, personal residence tax 5%) is applied.

Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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