Individual municipal tax and prefectural tax (summary)

Individual municipal tax and prefectural tax are taxes levied on income such as salary for the previous year, sales through store management, rent for apartments, gains on the transfer of stocks, etc. Taxes in Address area as of January 1.

For details, please check your personal municipal tax and prefectural tax (details).

As of January 1, those who had 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 categories:
However, those who have filed a final income tax return to the tax office are considered to have filed municipal tax and prefectural tax at the same time, so there is no need to file a municipal tax or prefectural tax again.
As for the details, please see "guide of final income tax return of income tax and special income tax for reconstruction" (outside site) and "guide of municipal tax, prefectural tax return" distributed by tax office. ) 。
1 Persons whose income from 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 Persons who have 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 been paid salaries from two or more locations and whose total amount of salary income that was not adjusted at the end of the year and various income amounts other than salary income is 200,000 yen or less
Person who did not have 4 income (declaration of municipal tax, prefectural tax may be necessary by reduction judgment of premium of National Health Insurance member and various welfare-related application procedures.)
　The following persons need to file municipal tax and prefectural tax when they do not submit a final income tax return to the tax office, such as when there is no income tax to be paid or income tax to be refunded.
5 Persons who have income from businesses such as cosmetics retailing, insurance diplomacy, etc., rent, dividends, etc.
6 Persons who have various incomes (dividends, real estate, miscellaneous income, etc.) other than employment income (excluding 2)
7 Persons who have been paid salaries from two or more locations (excluding 3)
A person who does not have a withholding slip with salary income paid on 8 days
9 Persons who have only earned income, retired in the middle of the year and have not re-employed
　Next, the applicable person needs to submit a municipal tax / prefectural tax return (for offices, offices, and houses).
10 As of January 1, there are offices, offices and residences in the ward of Yokohama, and there is no Address in the ward.

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

• Declaration deadline: March 15 every year
• Submission of the tax return: Tax Division City Tax Section, a ward office in Address as of January 1

※If you do not file by the deadline, you may not be able to hand your tax certificate at the initial time (from June 1).
※If you do not have a report of the previous year and need a report of municipal tax and prefectural tax, please prepare in one of the following ways.
　1 Please contact Tax Division City Tax Section, a ward office in Address as of January 1.
　You can download it from the website.
　3 Create and print from the personal residence tax tax calculation simulation (estimation of tax amount / preparation of tax return).

If you do not have a Address in the ward and have an office, store or residence in the ward as of January 1, and have a certain income during the previous year, you must have a municipal tax in the ward where the office is located.・ We are obliged to pay the 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 provided for the needs of the business, regardless of whether they are owned or not, and are places where the business is continuously conducted there. These include clinics, law firms, professors, etc., which are provided by doctors, lawyers, and various arts masters other than housing, as well as stores established by business owners other than housing.

A house is an independent house located in a place other than the Address area for the purpose of providing for the residence of one's own or family, regardless of whether it is owned by one's own and whether it is actually living there.

If you move alone outside the ward away from your family, your family will be a beneficiary of administrative services in Yokohama City due to the presence of 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, those who have offices in the ward and do not live in the ward are subject to the per capita rate of personal municipal tax and prefectural tax for each ward where the offices are located.

• If you live in Midori Ward, Yokohama and have offices in Tsurumi Ward, you are obliged to pay municipal tax and prefectural tax per capita rate (3,900 yen for municipal tax and 1,300 yen for prefectural tax) in Tsurumi Ward. ※Prior to 2023, municipal tax 4,400 yen, prefectural tax 1,800 yen

・If you do not have Address, residence, office, office or dormitory in the tax payment area (by ward), you will be required to designate a taxpayer 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 an office in Japan, the per capita rate will be charged regardless of the amount of income during the previous year.

・Even if you have a residence in a 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 with a total income of 1.35 million yen or less in the previous year
• People without dependents…Persons whose total income in the previous year was less than 350,000 yen + 100,000 yen
• A person with a dependent…The total income of the previous year was 350,000 yen x (person + spouse subject to deduction + number of dependent relatives) + 100,000 yen +People less than 210,000 yen

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