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- Calculation of municipal tax, prefectural tax, forest environmental tax in 2024 (example)
Here's the text.
Calculation of municipal tax, prefectural tax, forest environmental tax in 2024 (example)
Last Updated May 27, 2024
In the case of Mr. A (if either husband or wife has no income), 2 children (17 years old, 13 years old) * All residents of Japan
●Amount of income: Salary 5,500,000 yen
- ・Deduction of employment income: 5,500,000 yen x 20% + 440,000 yen = 1,540,000 yen
●Salary income: 5,500,000 yen-1,540,000 yen = 3,960,000 yen. ... (1)
- ・Social insurance premiums paid: 394,800 yen
・General life insurance premiums paid (new policies): 90,000 yen
・Earthquake insurance premiums paid: 20,000 yen
- ・Deductions for social insurance premiums: 394,800 yen (full amount) .............. (2)
・Life insurance deductions: 28,000 yen (limit) ............... (3)
・Deduction of earthquake insurance premiums: 10,000 yen............................... (4)
・Spouse deduction: 330,000 yen ................................. (5)
・Deductions for dependents: 330,000 yen................................. (6) (Note 1)
・Fundamental deductions: 430,000 yen...................................... (7)
・Deduction = (2) + (3) + (4) + (5) + (6) + (7) = 1,522,800 yen. ... (8) - (Note 1) Dependent relatives under the age of 16 are not included in the dependent deduction because they are not subject to dependent deduction.
●Standard tax amount (1)-(8)
- 3,960,000 yen-1,522,800 yen = 2,437,200 yen → 2,437,000 yen (rounded down to the nearest 1,000 yen)
●Municipal tax calculated income percent
- 2,437,000 yen x 8% (tax rate of municipal tax) = 194,960 yen. ... ... .... (9)
●Prefectural tax calculated income percent
- 2,437,000 yen x 2.025% (tax rate of prefectural tax) = 49,349.25 yen → 49,349 yen (rounded down to less than 1 yen) ...(10)
●Adjustments
- Mr. A's total taxable income {(1)-(8)} exceeds 2 million, so 5% of the amount obtained by subtracting (a) from the following a (50,000 yen if it is less than 50,000 yen) (Municipal tax 4%, prefectural tax 1%) will be adjusted deduction.
- ・(A) The sum of the total amount of the difference between personal deductions with income tax
- 50,000 yen + 50,000 yen + 50,000 yen = 150,000 yen
- ・B. Amount obtained by subtracting 2 million yen from the total taxable income
- 2,437,000 yen - 2,000,000 yen = 437,000 yen
- A-I'm 50,000 yen.
- ・Municipal tax adjustment deduction
50,000 yen x 4% = 2,000 yen ... (11)
・Deductions for prefectural tax
50,000 yen x 1% = 500 yen. ... (12)
●After deduction, municipal tax income percent: (9)-(11)=(13)
- 194,960 yen-2,000 yen = 192,960 yen
●After deducting prefectural tax income percent: (10)-(12)=(14)
- 49,349 yen-500 yen = 48,849 yen
●Description of fixed amount tax reduction
10,000 yen x 4 = 40,000 = (15) (Note 2) because the person + spouse + two dependent relatives are a total of four people.
(Note 2) Dependent relatives under the age of 16 who are not subject to dependent deductions are also included in the calculation of the fixed amount tax reduction.
Fixed amount tax reduction (prefecture): (15)×[(14)÷{(14)+(13)}]=(16)
40,000 yen x [48,849 yen / (48,849 yen + 192,960 yen)] = 8,081 yen (rounded up to less than 1 yen)
Fixed amount tax reduction (city): (15)-(16)=(17)
40,000 yen to 8,081 yen = 31,919 yen
Deducted income percent after fixed amount tax reduction (city): (13)-(17)=(18)
192,960 yen-31,919 yen = 161,041 yen → 161,000 yen (rounded down to less than 100 yen)
Deducted income percent after tax reduction (prefecture): (14)-(16)=(19)
48,849 yen to 8,081 yen = 40,768 yen → 40,700 yen (rounded down to less than 100 yen)
●Deducted income percent: (18)+ (19) = 201,700 yen...................... (A)
●Per capita rate: 3,900 yen (municipal tax) + 1,300 yen (prefectural tax) = 5,200 yen. ... ... (B)
●Forest environmental tax (national tax): 1,000 yen.....(C)
●Tax amount for fiscal 2024: (A)+(B)+(C)
- 201,700 yen + 5,200 yen + 1,000 yen = 207,900 yen
Forest environmental tax and fixed-rate tax reduction
Click here for more information about the Forest Environmental Tax.
The taxation of forest environmental tax will begin in fiscal 2024.
Please check here for details on the fixed amount tax cut.
About special tax credit (fixed tax reduction) of individual municipal inhabitant tax and prefectural inhabitant tax for 2024
Contact information
If you have any questions, please contact each ward office.
Ward office | Window | Phone number | E-Mail address |
---|---|---|---|
Aoba Ward | 55th floor on the 3rd floor of Aoba Ward Office | 045-978-2241 | ao-zeimu@city.yokohama.lg.jp |
Asahi Ward | 28th floor, 2nd floor of Asahi Ward Hall Main Building | 045-954-6043 | as-zeimu@city.yokohama.lg.jp |
Izumi Ward | 304, 3rd floor of Izumi Ward Office | 045-800-2351 | iz-zeimu@city.yokohama.lg.jp |
Isogo Ward | 34th floor, Isogo Ward Office, 3rd floor | 045-750-2352 | is-zeimu@city.yokohama.lg.jp |
Kanagawa Ward | 325 on the 3rd floor of Kanagawa Ward Hall Main Building | 045-411-7041 | kg-zeimu@city.yokohama.lg.jp |
Kanazawa Ward | 304, 3rd floor of Kanazawa Ward Office | 045-788-7744 | kz-zeimu@city.yokohama.lg.jp |
Konan Ward | 31st floor, Konan Ward Office, 3rd floor | 045-847-8351 | kn-shiminzei@city.yokohama.lg.jp |
Kohoku Ward | 31st floor, Kohoku Ward Office, 3rd floor | 045-540-2264 | ko-zeimu@city.yokohama.lg.jp |
Sakae Ward | 30th floor, 3rd floor of Sakae Ward Hall Main Building | 045-894-8350 | sa-zeimu@city.yokohama.lg.jp |
Seya Ward | 33rd floor, Seya Ward Office, 3rd floor | 045-367-5651 | se-zeimu@city.yokohama.lg.jp |
Tsuzuki Ward | 34th floor, Tsuzuki Ward Office, 3rd floor | 045-948-2261 | tz-zeimu@city.yokohama.lg.jp |
Tsurumi Ward | No. 2 on the 4th floor of Tsurumi Ward Office | 045-510-1711 | tr-zeimu@city.yokohama.lg.jp |
Totsuka Ward | 72th floor, Totsuka Ward Office, 7th floor | 045-866-8351 | to-zeimu@city.yokohama.lg.jp |
Naka Ward | 43rd floor on the 4th floor of Naka Ward Office Main Building | 045-224-8191 | na-zeimu@city.yokohama.lg.jp |
Nishi Ward | 44th floor, Nishi Ward Office, 4th floor | 045-320-8341 | ni-zeimu@city.yokohama.lg.jp |
Hodogaya Ward | 26th floor, 2nd floor of Hodogaya Ward Hall Main Building | 045-334-6241 | ho-zeimu@city.yokohama.lg.jp |
Midori Ward | 35th floor, Midori Ward Office, 3rd floor | 045-930-2261 | md-zeimu@city.yokohama.lg.jp |
Minami Ward | 33rd floor, Minami Ward Office, 3rd floor | 045-341-1157 | mn-zeimu@city.yokohama.lg.jp |
Inquiries to this page
Tax Division, Chief Tax Department, Finance Bureau (I cannot answer consultations on individual taxation details and declarations.) Please contact your ward office Tax Division.)
Telephone: 045-671-2253
Telephone: 045-671-2253
Fax: 045-641-2775
Email address: za-kazei@city.yokohama.jp
Page ID: 813-607-906