About personal municipal tax, prefectural tax

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., and are generally taxed in Address as of January 1.
The tax imposed on individual income is income tax in national tax, and the basic mechanism of calculating personal municipal tax and prefectural tax is the same as this income tax, but income tax is for one year's income. While tax is levied on the year, personal municipal tax and prefectural tax are levied on the income of the previous year, and there are different aspects.
Such personal municipal tax, prefectural tax, in addition to income percent to pay according to income, there is per capita rate to bear equally widely and equally, and you have to pay these together, but only one of them May be borne.

◎About procedures when we file personal municipal tax, prefectural tax, please confirm "about report of municipal tax, prefectural tax".
Declaration forms and guides can be obtained from the download page of declarations and guides.

On January 1, a person in Address is obliged to pay tax to the municipalities in Address.
Even if there is no Address in the municipality, those with offices, offices and residences are obliged to pay only the per capita rate.
Please see this page for details on taxes on offices, offices and residences. .

The per capita rate is provided for the purpose of having citizens pay a part of the cost of the local community widely and evenly.

For those who apply to the following a or b, the per capita rate of municipal tax is reduced from 3,900 yen to 1,500 yen.
Oh, same living spouse or dependent relative who is obliged to pay per capita rate
Taxpayers who have two or more persons listed in Eia

※Due to the transfer of tax sources from prefectures to designated cities, the standard tax rate for personal municipal tax and prefectural tax income percent has been reduced to 8% for municipal tax and 2% for prefectural tax in designated cities including Yokohama. The standard tax rate for municipalities other than the designated cities is 6% for municipal tax and 4% for prefectural tax, and the total tax rates for municipal tax and prefectural tax does not change at 10%.

※In Yokohama City and Kanagawa Prefecture, in order to secure financial resources such as earthquake disaster countermeasures projects, with the enforcement of the extraordinary special law of the Local Tax Law, the per capita rate of personal municipal tax and prefectural tax was temporarily increased by 500 yen each from 2014. Was raised. (until FY2023).

※In Yokohama City, as part of the important financial resources of the "Yokohama Green Up Plan", which promotes efforts to protect, create and nurture greenery, from 2009, the "Yokohama Green Tax", which is an excess tax of the individual municipal tax per capita rate, has been added to the annual tax rate of 900 yen per capita rate and paid (until 2028).
　In addition, when per capita rate is tax-exempt or reduced, "Yokohama green tax" is not taxed.

※Since fiscal 2007, Kanagawa Prefecture has been implementing the “Water Source Environmental Conservation Tax,” an excess tax on personal prefectural tax, in order to regenerate the water source environment in conservation. As a result, the prefectural tax is added to the tax rate of the income rate by 0.025% and 300 yen to the per capita rate (until 2026).

The Forest Environmental Tax is a national tax established by the tax reform in FY2019 in order to stably secure local financial resources to achieve Japan's greenhouse gas emission reduction targets and prevent disasters. Tax will be levied from fiscal 2024.

1,000 yen per year (collected together with the individual residence tax per capita rate)

　As described below, in order to secure financial resources such as earthquake disaster countermeasures projects, with the enforcement of the Extraordinary Special Law of the Local Tax Law, the per capita rate of personal residence tax was temporarily increased by 500 for 10 years from 2014 to 2023. Was raised. Therefore, the burden does not change between 2023 and 2024.

Overview Forest Environmental Tax and Forest Environment Transfer Tax (National Tax)

Income from previous year
They are classified into 10 types of income.

Standard amount of tax…Amount to be multiplied by the income tax rate
＝Income - Necessary expenses (salary income is deducted from employment income, pension income is deducted from public pensions) - Income deduction

Standard tax amount (income amount-income deduction) x tax rate-tax deduction = tax amount (example of tax calculation)
※Click here for those who want to calculate the amount of municipal tax and prefectural tax and create a tax return.
※Click here for expansion of donation tax credit (hometown tax payment)

・Retirement Income

Municipal and prefectural taxes on Retirement income are collected specially during Retirement. In addition, municipal tax, prefectural tax pertaining to transfer of land, buildings, etc. are stipulated, such as performing tax calculation separately from other income. .

・How to declare and tax dividend income on listed stocks, etc.

Dividend income of listed stocks, etc. received by individuals from corporations, etc., if withholding is selected in a specific account, when dividends are paid, the “Prefectural Tax Dividend Discount” is separated from other income. Tax is specially collected.
If the “Prefectural Tax Dividend Discount” is specially collected, there is no need to declare dividend income on listed stocks, etc. (a system that does not require declaration), but in order to be eligible for loss carryforwards, income deductions, tax deductions, etc. , You can also choose to file a comprehensive tax or separate tax return. (Until FY2023) ※1
Please note that the declared dividend income of listed stocks, etc. is included in the total income amount of municipal tax and prefectural tax and the total income amount.

※1 If you choose a different tax formula for income tax, individual city tax, or prefectural tax, the tax notification letter for individual city tax and prefectural tax is served.
In addition, you need to file a tax return to select a different tax formula from income tax. (Until FY2023)

・Reporting and taxation methods for transfer income, etc. of shares, etc.

If an individual transfers shares, etc., transfer income, etc. is selected in a specific account, the “Prefectural Tax Transfer Discount” will be taxed separately from other income and specially collected.
If the “Prefectural Tax Stock Transfer Discount” is specially collected, there is no need to declare the transfer income of listed stocks, etc. (a system that does not require declaration), but you will be subject to loss carryforward deductions, income deductions, tax deductions, etc. In order to receive this, you can also file a separate tax return. (Until FY2023) ※2
Please note that the declared transfer income of listed stocks, etc. is included in the total income amount of municipal tax and prefectural tax and the total income amount.

※2 If you choose a different tax formula for income tax, individual city tax, or prefectural tax, the tax payment notice for individual city tax and prefectural tax is served.
In addition, you need to file a tax return to select a different tax formula from income tax. (Until FY2023)

◎For information on how to file a taxation method different from income tax, please refer to "Selection of taxation method such as dividend income and transfer income of listed stocks" and guide for municipal tax and prefectural tax declaration.
※Guidance of municipal tax, prefectural tax report and municipal tax, prefectural tax report

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. (If you choose a taxation method different from income tax, you may need to file a municipal tax or prefectural tax.
For details, please refer to the “Guide to Final Tax Return of Income Tax and Special Reconstruction Income Tax” and “Guide to Municipal Tax / Prefectural Tax Return” distributed by the 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 had various incomes (dividends, real estate, miscellaneous income, etc.) other than salary 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: City Tax Section, a ward office in Address as of January 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 the City Tax Section ward office in Address as of January 1, when the tax return is submitted.
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).

・Normal collection

(Business income, etc.)…June, August, October, and January of the following year

・Special collection

(Salary income earner)…Twelve times a year from June to May of the following year

(pension income earner)…April / June / August (provisional collection period), October / December / February of the following year (this collection period)

• For fiscal 2024(Unification of taxation methods for dividend income and transfer income of listed stocks, etc., commencement of taxation of forest environmental tax, abolition of addition of per capita tax related to reconstruction after the earthquake, etc. Review, fixed amount tax reduction for personal residence tax for 2024)
• For fiscal 2023(Extension of mortgage deduction, extension of self-medication tax system (exception of medical expenses deduction), revision of tax exemption measures for minors following amendment of civil law, etc.)
• For FY2022(Extension of special provisions for mortgage loan deductions, tax-exempt measures such as subsidies related to child-rearing implemented by the national and local governments, appropriate taxation of Retirement income, and review of self-medication taxation.)
• For FY2021(Deduction of employment income, deductions for public pensions, basic deductions, creation of income adjustment deductions, review of deductions for widows (widows), etc.)

The contents described on the back of the special collection tax notice for each fiscal year are posted.

• For taxation in fiscal 2024 (tax on income during fiscal 2023)
• For taxation in fiscal 2023 (tax on income during fiscal 2022)
• For taxation in fiscal 2022 (tax on income during fiscal 2021)
• For taxation in fiscal 2021 (tax on income during 2020)

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