About donation tax credit (hometown tax payment)

Please see the Ministry of Internal Affairs and Communications website for an estimate of the amount of hometown tax payment (annual upper limit) that is deducted in full (excluding 2,000 yen) (outside site)。

◆Calculation method of donation tax credit (when we do not use oldness and tax payment one-stop exception system)
(a) Donations to prefectures and municipalities (exceptional deductions), (b) certain donations to community chest associations in Address or branches of the Japanese Red Cross Society, (c) Donations to prefectures and municipalities (exceptional deductions), (d) Donations to groups designated by Yokohama City by ordinance, (E) When donating donations to organizations (outside sites) designated by Kanagawa Prefecture by ordinance, the total amount calculated by the following method.

●Basic deduction
Municipal tax…(“Total amount of (a), (a), (c), (c), and (d) ”or“ 30% of gross income, etc. ”-2,000 yen) x 8%
Prefectural tax…(“The sum of (a), (a), (c), (c), and (o) ”or“ 30% of gross income, etc. ”-2,000 yen) x 2%

●Exceptional deduction (only hometown tax payment applies only)
Municipal tax…The smaller of "(a) (A)-2,000 yen) x deduction ratio (*) x 4/5" or "Municipal tax income percent (after deduction of adjustment deduction) x 20%"
Prefectural tax…The smaller of "(a) (A)-2,000 yen) x deduction ratio (*) x 1/5" or "Prefectural tax income percent (after deduction of adjustment deduction) x 20%"

（※） Please refer to the table below. The taxable gross income amount refers to the taxable gross income amount of municipal tax and prefectural tax.

●Calculation method of deduction ratio

（※1） The taxable gross income amount refers to the taxable gross income amount of municipal tax and prefectural tax.
（※2） Please see this page for the difference between income tax and personal deduction.
(Note) A different percentage will be applied if the difference between the personal deduction exceeds the taxable gross income amount, or if there is a taxable forest income amount, taxable Retirement income amount, or income subject to taxation exceptions. For more information, please contact your ward office, Tax Division City Tax Section.

※You can estimate the amount of municipal tax and prefectural tax, including donation tax credit. (Go to the tax amount calculation page.)

◆About the viewpoint of income percent of municipal tax, prefectural tax
Income percent of municipal tax and prefectural tax is listed in municipal tax, prefectural tax tax payment letter of advice or special collection tax amount letter of advice.
The amount of income percent of municipal tax and prefectural tax is determined by the situation such as income of the previous year.
Therefore, it may differ from the amount stated in the notice, so please refer to it as a guide.

(1)In the case of municipal tax, prefectural tax tax payment letter of advice (normal collection) (we notify at the beginning of June every year.)
“Balance income percent (* 4)” in “◎ Breakdown of total annual tax amount (yen)” on page 2

This is the style stipulated in the Yokohama City Tax Ordinance. The style may be different from other municipalities.

（※4） The limit of the exceptional deduction will be 20% (10% until 2015) of the income percent after adjustment deduction is applied.
If there is a tax credit other than the adjustment deduction in the year of the notice you are viewing, the amount of income percent in the frame will be reduced accordingly and listed, so 20% of the listed amount (2015 Up to 10%) may not be the limit of the exceptional deduction.

(2)In the case of municipal tax, prefectural tax special collection tax amount decision letter of advice (special collection) (usually after mid-May, we notify company of special collection duty person.)
"Income percent (* 5)" of municipal tax and prefectural tax in the "tax amount" column

It is stipulated by the Local Tax Law and is common throughout the country.

（※5） The limit of the exceptional deduction will be 20% (10% until 2015) of the income percent after adjustment deduction is applied.
If there is a tax credit other than the adjustment deduction in the year of the notice you are viewing, the amount of income percent in the frame will be reduced accordingly and listed, so 20% of the listed amount (2015 Up to 10%) may not be the limit of the exceptional deduction.

Hometown tax payment one-stop exception system (declaration exception system) is when paid income earners who do not need to file a final tax return pay hometown tax for prefectures, municipalities (exceptional deductions (* 1)). It is a system where you can receive donation deduction of hometown tax payment without having to file a final tax return by applying to (* 2) (for donations after April 1, 2015 are eligible.) 。
If this exception is applied, no deduction (refund) from income tax will occur, and a deduction in the form of a reduction in personal municipal tax and prefectural tax paid after June of the following year when the hometown tax was paid (declaration exception deduction) Is done.
（※１） Due to the enactment of a law that partially revises the Local Tax Law, etc., a designated system for hometown tax payment has been established since June 1, 2019. As a result, the Minister of Internal Affairs and Communications has designated local organizations that conform to the following standards as hometown tax payment (exceptional deduction) (for applicable local organizations, refer to the Ministry of Internal Affairs and Communications website (outside site) Please refer to.) 。
①Local organizations that properly carry out donations
②When sending return goods (at the local group in 1), the local organization that satisfies all of the following
・The return rate of return items should be 30% or less
・Returned goods to local products
Since this amendment applies to donations paid after June 1, 2019, donations paid to non-designated organizations after the same day will not be subject to special deductions. .
（※２） When applying for exception, it is necessary to submit hometown tax payment one-stop exception (report exception) application to each local government that paid hometown tax when we perform oldness.
（※３） If there is a change in the content of the submitted application form, such as a change in Address due to relocation, after applying for the application of the exception, please submit the registration form to the local government of the taxpayer by January 10 of the year following your hometown tax payment.

◆Matters to be noted
（１） Those who fall under the following are not eligible for the Hometown Tax One-Stop Special Exception System, so in order to receive deductions including income tax, it is necessary to fill out and submit a final tax return as before. (In the following cases, even if you submit the hometown tax payment one-stop (report exception) application to the hometown taxpayer's local government, it is considered that there was no application for the hometown tax one-stop exception system.)
・Those who have paid hometown tax to more than 5 local governments
・Those who have submitted a municipal tax / prefectural tax return for the year following the year of donation or a final tax return for the year of donation
・Those who are obliged to submit a final tax return for the year of donation
・Those who have different local governments living on January 1 of the year following the donation from the Address stated in the special application for tax return and who have not submitted a notification of the change to the hometown taxpayer by January 10 .
（２） When we receive donation deduction in person submitting municipal tax, prefectural tax return or final income tax return, all donations to receive donation deduction (we applied for one-stop exception system) Please be sure to include your hometown tax payment).
（３） After the initial tax notification, if you file a municipal tax / prefectural tax return or final tax return after the deadline, even if the deduction for the hometown tax one-stop exception was applied in the original notification, the deduction for that amount Because it is considered that there was no, please be sure to include all donations that receive donation deductions (including the hometown tax payment applied for the one-stop exception system) on the tax return.

◆Calculation method of donation tax credit (when using the hometown tax one-stop exception system)
The sum of the basic deduction + exceptional deduction + special deduction for declaration is the deduction amount.
●Basic deduction
Municipal tax…("The smaller amount of "hometown tax payment" or "30% of gross income, etc." -2,000 yen) x 8%
Prefectural tax…("The smaller amount of "hometown tax payment" or "30% of gross income, etc." -2,000 yen) x 2%
●Exceptional deduction (only hometown tax payment applies only)
Municipal tax…Either "(Total amount of hometown tax payment-2,000 yen) x deduction ratio (*) x 4/5" or "Municipal tax income percent (after deduction of adjustment deduction) x 20%"
Prefectural tax…The smaller of "(Total amount of hometown tax payment-2,000 yen) x deduction ratio (*) x 1/5" or "Prefectural tax income percent (after deduction of adjustment deduction) x 20%"
●Deductions for tax return (applicable only if the one-stop exception system is used)
Municipal tax…"Exceptional deduction (for municipal tax)" calculated above x "Deduction ratio of tax exemption deduction"
Prefectural tax…"Special deduction (for prefectural tax)" calculated above x "Deduction ratio of exceptional deduction for declaration"

（※） The taxable gross income amount refers to the taxable gross income amount of municipal tax and prefectural tax.

Please see the Ministry of Internal Affairs and Communications website for details on the hometown tax payment one-stop exception system. (External Site)

The flat-rate tax reduction applied in FY2024 does not affect the calculation method of donation tax credit. We calculate deduction limit of exception deduction of oldness and tax payment before fixed amount tax reduction.
Please check here for more information on fixed-rate tax cuts.
About special tax credit (fixed tax reduction) of individual municipal tax and prefectural tax for individuals for FY2024

Please check here.
Thing about oldness and tax payment to Yokohama-shi (we move to page of Policy Bureau financial resources security promotion section.)

If you have any questions, please contact your ward office.