Individual municipal tax, prefectural tax (summary)

Individual municipal tax and prefectural tax are taxes levied on income such as salary for the previous year, sales from store management, rent for apartments, etc., and gains on the transfer of stocks, etc. inAddress.

For details, please refer to personal municipal tax, prefectural tax (details).

As of January 1, those who had a Address in Yokohama City (including those who were transferred out after January 2 of that year) and whose income during the previous year falls under the following.
However, those who file a final income tax return to the tax office is considered to have filed a municipal tax / prefectural tax return at the same time, so there is no need to file a municipal tax or prefectural tax return again.
For details, please refer to the “Guide to Final Tax Return for Income Tax and Reconstruction Special Income Tax” distributed by the tax office (outside site) and the “Guide to Municipal Tax and Prefectural Tax Declaration” distributed by the tax office. ) 。
1 Persons whose income of public pension, etc. is 4 million yen or less and whose income other than miscellaneous income related to public pension, etc. is 200,000 yen or less
2 A person who has been paid salary from one place and whose total amount of income other than salary income (dividends, real estate, miscellaneous income, etc.) is 200,000 yen or less
3 Persons who have received salary payments from two or more locations and whose total sum of the salary income not adjusted at the end of the year and various income other than salary income is 200,000 yen or less
4 Person who did not have income (report of municipal tax, prefectural tax may be necessary in judgment of reduction of premium of National Health Insurance member and various welfare-related application procedure.)
　Those who fall under the following must file a municipal tax and prefectural tax when they do not submit a final income tax return to the tax office, such as no income tax to be paid or income tax to be refunded.
5 Persons who have income such as rent, rent, and dividends from businesses such as cosmetics retailing and insurance diplomacy
6 Persons who have various incomes (dividends, real estate, miscellaneous income, etc.) other than salary income (excluding 2)
7 Persons who have been paid salary from two or more places (excluding 3)
Those who do not have a withholding slip due to salary income paid by 8 days
9 Persons who have only earned income and have retired in the middle of the year and have not been re-employed
　Person corresponding next needs to submit municipal tax, prefectural tax report (for pertaining to office, establishment, house).
10 As of January 1, there are offices, offices, and residences in the ward of Yokohama, and there is no Address in that ward.

We send report of municipal tax, prefectural tax based on report results of the previous year.

• Date of filing: March 15 every year
• Tax Division City Tax Section, a ward office in Address as of January 1.

※If you do not file a tax return by the deadline, you may not be able to hand your tax certificate at the original time (from June 1).
※Person who does not have report result of the previous year and needs report of municipal tax, prefectural tax, please prepare in one of the following ways.
　1 Contact Tax Division City Tax Section, a ward office in Address as of January 1 to which the tax return is filed.
　2 Please download it from the website.
　3 Create and print from the simulation of personal residence tax tax amount simulation (calculation of tax amount and report creation).

Person who does not have Address in the ward, who has an office, store or house in the ward as of January 1, and had a certain income during the previous year, municipal tax in the ward where the offices are located We are obliged to pay tax, prefectural tax per capita rate (municipal tax 3,900 yen, prefectural tax 1,300 yen).
※Prior to 2023, municipal tax 4,400 yen, prefectural tax 1,800 yen

Offices and offices are facilities that are provided for the needs of the business, whether they are owned or not, and are places where the business is continuously conducted. For example, clinics, law firms, and professors' offices provide other than their homes, law firms, and professors' offices, and stores established by business owners other than their homes.

A residence is an independent house set up in a place other than Address for the purpose of providing it for the purpose of living by yourself or your family. Whether you live in

If you leave your family and move alone outside the ward, your family will be a beneficiary of administrative services in Yokohama City due to the fact that there are houses in the ward, so from the viewpoint of benefit, municipal tax and prefectural tax per capita rate (municipal tax) 3,900 yen, prefectural tax 1,300 yen).
※Prior to 2023, municipal tax 4,400 yen, prefectural tax 1,800 yen

・Government-designated cities are supposed to treat wards as one municipality. Therefore, for those who have offices in the ward and do not live in the ward, the per capita rate of personal municipal tax and prefectural tax is levied for each ward where the offices are located.

• Example) If you live in Midori Ward, Yokohama City and have offices in Tsurumi Ward,Tsurumi Ward will be liable to pay the municipal tax and prefectural tax per capita rate (municipal tax 3,900 yen, prefectural tax 1,300 yen). ※Prior to 2023, municipal tax 4,400 yen, prefectural tax 1,800 yen

・If you do not have a Address, residence, office, office, office or dormitories in the tax payment area (by ward), the taxpayer shall be appointed from among those who have Address, residence, office or office in the tax payment area.

・If a foreigner who does not have a Address in Japan has offices in Japan, the per capita rate will be levied regardless of the amount of income during the previous year.

・Even if you have a residence in the tax payment area (by ward), you will not be taxed if you have a Address in Japan and your previous year's income is below the following criteria.

• Persons with disabilities, minors, widows or single parents whose total income in the previous year was 1.35 million yen or less
• A person without a dependent…Those whose total income in the previous year was 350,000 yen + 100,000 yen or less
• A dependent person…The total income amount of the previous year was 350,000 yen x (person + spouse subject to deduction + number of dependent relatives) + 100,000 yen +Those who are 210,000 yen or less

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