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About calculation methods on the back of the special collection amount of a tax notification (for 2020)

Last update date July 31, 2020

This explanation lists based on laws and ordinances as of January 1, 2020.

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, ※ 3), prefectural tax 1,800 yen (※ 2, ※ 3)
・Income percent (for aggregate taxation): 8% of municipal tax, prefectural tax 2.025% (※ 2)
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, the same living spouse with duty to pay per capita rate or support relative
Tax payer who has person raising in ia more than two people

※In 1 Yokohama-shi, we protect green and have you bear "Yokohama green tax" which is excess taxation for individual municipal tax 900 yen a year as a part of important resources of "Yokohama green up plan" to push forward structure, approach to bring up from 2009 (until 2023).
※In 2 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.
※With the enforcement of the temporary exception method of Local Tax Law, we raise tax rate of per capita rate of personal municipal tax, prefectural tax 500 yen each for temporariness from 2014 to secure resources such as earthquake disaster measures business in 3 Yokohama-shi and Kanagawa (until 2023).

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)
※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

・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

Income amount of money of tax payer

9 million yen or less

More than 9 million yen
9.5 million yen or less

More than 9.5 million yen
10 million yen or less

Spouse who is targeted for general subtraction

330,000 yen

220,000 yen

110,000 yen

Spouse who is targeted for old man subtraction

380,000 yen

260,000 yen

130,000 yen

・Special spousal deduction

Income amount of money of tax payer

9 million yen or less

More than 9 million yen
9.5 million yen or less

More than 9.5 million yen
10 million yen or less

Income amount of money of spouseDeduction

850,000 yen or less more than 380,000 yen

330,000 yen

220,000 yen

110,000 yen

900,000 yen or less more than 850,000 yen

330,000 yen

220,000 yen

110,000 yen

950,000 yen or less more than 900,000 yen

310,000 yen

210,000 yen

110,000 yen

1 million yen or less more than 950,000 yen

260,000 yen

180,000 yen

90,000 yen

1.05 million yen or less more than 1 million yen

210,000 yen

140,000 yen

70,000 yen

1.1 million yen or less more than 1.05 million yen

160,000 yen

110,000 yen

60,000 yen

1.15 million yen or less more than 1.1 million yen

110,000 yen

80,000 yen

40,000 yen

1.2 million yen or less more than 1.15 million yen

60,000 yen

40,000 yen

20,000 yen

1.23 million yen or less more than 1.2 million yen

30,000 yen

20,000 yen

10,000 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

・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) (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

Adjustment subtraction (human deduction 1)

Type of subtraction

Amount of money

Basic deduction

50,000 yen
Allowance for disabled persons

Normal

10,000 yen
In particular100,000 yen
Living together is special220,000 yen

Deduction for widows

The public10,000 yen
In particular50,000 yen

Deduction for widowers

10,000 yen

Tax exemption for working students

10,000 yen
Credit for dependentsThe public50,000 yen
Identification180,000 yen
Old man

100,000 yen

Living together old parents130,000 yen

Adjustment subtraction (human deduction 2)

Type of subtraction

Amount of money

Income amount of money of tax payer


9 million yen or less

More than 9 million yen

9.5 million yen or less

More than 9.5 million yen

10 million yen or less

Spousal deduction

The public

50,000 yen

40,000 yen

20,000 yen

Old man

100,000 yen

60,000 yen

30,000 yen

Spouse
Special subtraction

More than 380,000 yen
Less than 400,000 yen

50,000 yen

40,000 yen

20,000 yen

400,000 yen or more
Less than 450,000 yen

30,000 yen20,000 yen10,000 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

2.24%

0.56%

1.12%

0.28%

Stock investment trust

Other than stock investment trust such as in foreign currency

1.12%

0.28%

0.56%

0.14%

Stock investment trust such as in foreign currency

0.56%

0.14%

0.28%

0.07%

Tax credit (special tax credit such as house borrowed 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 2021 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

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

Ratio of subtraction

4/5

1/5

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 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
1 metropolis and districts, donation for municipality (targeted for exception subtraction)
Prefectures community chest society of 2 Address place, branch office of the Japanese Red Cross Society or the metropolis and districts, donation for municipality (the outside targeted for exception subtraction)
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

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%

40 million yen or less more than 18 million yen

49.16%

More than 40 million yen

44.055%

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

We protect green, and Yokohama green tax has citizen's as a part of important resources of "Yokohama green up plan" to push forward structure, approach to bring up bear.
By Yokohama green up plan, we utilize Yokohama green tax for green town development by purchase by designated extended city by green zone preservation system and citizen collaboration for certain security of forest place, farmland or promotion of familiar green tract of land.
[the amount of a tax]
We add 900 yen a year to personal municipal tax per capita rate

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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