Notice of Revision of Resident Tax System (for FY2018)

1. Changes in the tax rate of municipal tax and prefectural tax income percent (transfer of tax sources from prefectures to designated cities)
2. Partial revision of employment income deduction
3. Simplification of documents to be submitted for the medical expenses Deduction

　From personal municipal tax, prefectural tax for 2018 (personal residence tax imposed on income for 2017), about income percent imposed according to income, city 6%, prefecture 4% so far The tax rate was changed to 8% for cities and 2% for prefectures.
　Since the total tax rate of the income percent remains at 10%, there is no increase in the burden due to this tax rate change.
　This is the transfer of tax sources following the transfer of authority such as salary burden and class composition standards for teachers of municipal elementary and junior high schools from Kanagawa Prefecture to Yokohama City, and similar tax rates have been changed in government-designated cities nationwide. I am.

※Tax rates and tax credits related to separate taxation (excluding the separate taxation of Retirement income) will also be changed in the same way as income percent.

The maximum amount of salary income deduction to which the upper limit of employment income deduction is applied has been reduced from 12 million yen to 10 million yen, and the upper limit of employment income deduction when the salary income exceeds 10 million yen has been changed to 2.2 million yen .

From declaration of municipal tax, prefectural tax for 2018, attachment of "description of medical expenses deduction" became necessary instead of presentation of receipt.
However, in order to confirm the contents of the statement, the ward office may ask you to present or submit a receipt for 5 years from the day after the statutory deadline, so it is necessary to keep the receipt at home (Transitional measures For municipal tax and prefectural tax declarations from 2018 to 2020, you can attach or present a receipt as before, without attaching a statement.) 。
Also, if you attach the medical expenses notice to the municipal tax and prefectural tax declaration, you can simplify the description of the medical expenses deduction statement and do not need to keep the medical expenses receipt. The medical expenses Notification consists of the following six items, including the “medical expenses Notice” issued by the Health Insurance Association.
（１） Name of the insured person
（２） Year of medical treatment
（３） Those who have received medical treatment
（４） Name of hospital, clinics, pharmacy, etc. that received medical treatment
（５） The amount of medical expenses paid by the insured
（６） Name of insurer, etc.
You can download and print the statement of the medical expenses deduction or the statement of self-medication taxation on our website.