About special tax credit (fixed tax reduction) of individual municipal inhabitant tax and prefectural inhabitant tax for 2025

1. Overview
2. Target person
3. Calculation method
4. Procedure
5. Confirmation method
6. Implementation method
7. Notes

Please refer to the list at the bottom of the page for details.

[We do not notify Yokohama City of fixed-rate tax cuts by e-mail or other means]　
　Please note that even if you receive an e-mail that claims to be Yokohama City, it is considered to be the purpose of fraudulent information. If you receive an unrecognized email, please delete it immediately without accessing the URL described in the email or entering personal information.
　In addition, by telephone from Yokohama City, cut out "Because you can receive a refund due to fixed tax cuts" or "I will transfer benefits" and ask for personal information (bank account number, PIN, my number, etc.) Please note that we do not go.
　

　The municipal tax / prefectural tax amount and fixed tax reduction amount for 2024 are calculated based on income and dependent status during 2023, but as of the end of 2023, "Same living spouse other than deductible spouses" (Note) Since the information of the tax cannot be captured unless declared by the taxpayer, it is difficult to identify all eligible persons in the personal residence tax for fiscal 2024 and make a fixed amount deductible spouses.
(Note) A spouse who makes a living with a taxpayer whose total income during the previous year exceeds 10 million yen, and whose spouse's total income during the previous year is 480,000 yen or less

　Taxpayers who have the same living spouse (excluding foreign residents) excluding spouses subject to deduction among taxpayers whose total income pertaining to personal residence tax for 2024 is more than 10 million yen and less than 18.05 million yen
(In the case of salary income only, taxpayers with salary income of more than 11.95 million yen and less than 20 million yen (for those who are subject to income adjustment deduction for children and special disabled persons, etc., more than 12.1 million yen 20.15 million yen or less))
　※Not applicable if the taxpayer's tax amount calculated without including the fixed amount tax reduction is less than the per capita rate / forest environmental tax (6,200 yen).

　10,000 yen will be deducted as a fixed amount tax reduction for the same living spouse other than the deductible spouse from the income percent after tax credit in the taxpayer's personal residence tax. (If the deduction exceeds the person's income percent, the income percent will be the limit.)　　

　The fixed amount tax reduction is calculated based on tax information held by Yokohama City (final tax return, resident tax return, salary payment report, public pension payment report, etc.).
　There is no need to apply for a fixed amount tax reduction.

　The fixed amount tax reduction can be confirmed in various notices of personal residence tax.
　※There has been no change in the timing of notification.

Paper sent

Electronic delivery

mihon

　Unlike the implementation method in 2024, the fixed amount tax reduction will be treated the same as other tax credits, regardless of the method of paying personal residence tax.

In the calculation formula, it is as follows.
Payment tax amount = municipal tax / prefectural tax per capita rate + municipal tax / prefectural tax income percent + forest environmental tax amount
Municipal tax / prefectural tax income percent = (income amount during the previous year-income deduction) x tax rate-tax deduction-fixed tax reduction

　Since the income percent for fiscal 2025, which is the basis of the next calculation, is calculated based on the income percent before the fixed tax reduction, there is no effect of the fixed tax reduction.

• Deduction limit of exception deduction of oldness and tax payment

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

※For inquiries from special collection obligations regarding special collection, please contact the following.
Finance Bureau Corporate Taxation Division Special Collection Center
Telephone: 045-671-4471
Email address: za-tokucho@city.yokohama.lg.jp
※In Yokohama, individual taxation work is carried out at each ward office Tax Division.
If you have any questions regarding individual taxation, please contact the Tax Division office where you live on this page.