About calculation methods on the back of the special collection amount of a tax notification for 2018

This explanation lists based on laws and ordinances as of January 1, 2018.

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 (※ 3) (for aggregate taxation): 8% of municipal tax, prefectural tax 2.025% (※ 4)
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.
※With transfer of salary burden on prefectural expenses burden on designated city staff of a school desk work from 3 prefectures, transfer of tax revenue sources was performed, and standard tax rate of individual municipal tax, prefectural tax of which income percent was imposed on became municipal tax 8%, prefectural tax 2% (from 2018). If the total of tax rate is before transfer, for same 10%, there is no increase of burden by this revision.
※In 4 Kanagawa, we carry out excess taxation on personal prefectural tax for water source environmental conservation, reproduction from 2007 (until 2021). 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)
※When choose application of regulations of 4 of Local Tax Law supplementary provisions Article 4, purchase costs -12,000 yen (limit 88,000 yen) such as specific OTC drugs
・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) (1% of prefectural taxes, municipal tax 4%)
(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 (1% of prefectural taxes, municipal tax 4%)
(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

Amount of money that multiplied ratio of undermentioned column by amount 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 house borrowed money which affected entering from 2009 to 33 years in the income tax for the previous year received application of special subtraction
But amount of money that calculated "7 per 100" and "97,500 yen" as "136,500 yen" with "5 per 100" when the residence start year was from 2014 to 2021 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 prefectural tax 2%, municipal tax of the amount of money to exceed are equivalent to 8% 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 20% when we exceed amount of money equivalent to 20% of income percent) that further added amount of money that municipal tax was equivalent to four-fifths as for a one-fifth 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
In addition, amount of money that further added report exception deduction when there was application of report exception system for donation after April 1, 2015 in 1 donation

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".

◎About revision of earned income subtraction
Salary income amount of money that the upper limit of earned income subtraction was applied to was reduced to from 12000000 yen to 10000000 yen, and the upper limit of earned income deduction when salary income amounts of money exceeded 10 million yen was changed to 2.2 million yen.
◎About tax rate change of municipal tax, prefectural tax income percent (transfer of tax revenue sources from prefectures to designated city)
With transfer of salary burden on prefectural expenses burden on designated city staff of a school desk work from prefectures, designated city from prefectures received transfer of tax revenue sources, and, about standard tax rate of individual municipal tax, prefectural tax income percent of people who had Address in designated city, prefectural tax was changed to 2% from 4% to 8% from municipal tax 6%. In addition, as for the increase of burden by revision, there are none as the total of tax rate of municipal tax and prefectural tax is the same as 10%.
※Tax rate or ratio to affect separate taxation (separate taxation of Retirement income is excluded.) of tax credit are changed like income percent.
※In Kanagawa, 0.025% of excess taxation is carried out in prefectural tax for water source environmental conservation, and prefectural tax income percent becomes 2.025% (4.025% before transfer).

◎About extension of special tax credit such as house borrowed money
About application of home loan subtraction of personal municipal tax, prefectural tax, the target residence start date became extension by revision until December 31, 2021.