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Income

Last Updated February 2, 2023

Type of income and method of calculation
Type of income How to calculate the amount of income
Salary income
(Salary, wages, bonuses)
Amount of income-Deduction of employment income = amount of employment income
Business income
Income from agriculture, fisheries, manufacturing, wholesale, retail, service, doctors, and other businesses
Amount of income-necessary expenses = amount of business income
Interest income
Interest on public debt, corporate bonds, deposits and savings, etc.
Amount of income = amount of interest income
Dividend income
(Dividends on stocks and investments, etc.)
Amount of income - Interest on debt required to acquire principal = amount of dividend income
Real estate income
(Rent, rent, royalties, ship loan fees, etc.)
Income - Necessary expenses = real estate income
Transfer income
(Income arising from the sale of property such as land)
Amount of income-expenses such as acquisition price of assets-Special deduction = amount of transfer income (Note)
Retirement income
(retirement allowance, one-time benefit, etc.)
(Income - Retirement income deduction) x 1/2 = Retirement income
※For details, please refer to “Special provisions for taxation of Retirement income”.
Forest income
(Income from logging and transfer of forests <excluding land>)
Amount of income-necessary expenses-special deduction = amount of forest income
Temporary income
(Refunds for bicycle races and horse races, quiz prize money, eviction fee, etc.)
Amount of income-the amount spent to earn that income-special deduction (500,000 yen) = Amount of temporary income (Note)
Miscellaneous income
(Incomes other than the above, such as pension, benefits, etc.)
Total amount of the following a and b
A. Income from Public pension, etc. - Deductions for public pensions
B. Amount of income (excluding those related to public pension, etc.) - Necessary expenses

(Note) When calculating the gross income amount, the long-term transfer income and the temporary income of the transfer income shall be the amount obtained by half of the income amount obtained by the above formula.

Contact information

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

                                                                                                                                                                                                                                                    
Tax Division City Tax Section, each ward office
Ward officeWindowPhone numberE-Mail address
Aoba Ward55th floor on the 3rd floor of Aoba Ward Office045-978-2241ao-zeimu@city.yokohama.jp
Asahi Ward28th floor, 2nd floor of Asahi Ward Hall Main Building045-954-6043as-zeimu@city.yokohama.jp
Izumi Ward304, 3rd floor of Izumi Ward Office045-800-2351iz-zeimu@city.yokohama.jp
Isogo Ward34th floor, Isogo Ward Office, 3rd floor045-750-2352is-zeimu@city.yokohama.jp
Kanagawa Ward325 on the 3rd floor of Kanagawa Ward Hall Main Building045-411-7041kg-zeimu@city.yokohama.jp
Kanazawa Ward304, 3rd floor of Kanazawa Ward Office045-788-7744kz-zeimu@city.yokohama.jp
Konan Ward31st floor, Konan Ward Office, 3rd floor045-847-8351kn-shiminzei@city.yokohama.jp
Kohoku Ward31st floor, Kohoku Ward Office, 3rd floor045-540-2264ko-zeimu@city.yokohama.jp
Sakae Ward30th floor, 3rd floor of Sakae Ward Hall Main Building045-894-8350sa-zeimu@city.yokohama.jp
Seya Ward33rd floor, Seya Ward Office, 3rd floor045-367-5651se-zeimu@city.yokohama.jp
Tsuzuki Ward  34th floor, Tsuzuki Ward   Office, 3rd floor045-948-2261tz-zeimu@city.yokohama.jp
Tsurumi WardNo. 2 on the 4th floor of Tsurumi Ward Office045-510-1711tr-zeimu@city.yokohama.jp
Totsuka Ward72th floor, Totsuka Ward Office, 7th floor045-866-8351to-zeimu@city.yokohama.jp
Naka Ward43rd floor on the 4th floor of Naka Ward Office Main Building045-224-8191na-zeimu@city.yokohama.jp
Nishi Ward44th floor, Nishi Ward Office, 4th floor045-320-8341ni-zeimu@city.yokohama.jp
Hodogaya Ward26th floor, 2nd floor of Hodogaya Ward Hall Main Building045-334-6241ho-zeimu@city.yokohama.jp
Midori Ward35th floor, Midori Ward Office, 3rd floor045-930-2261md-zeimu@city.yokohama.jp
Minami Ward33rd floor, Minami Ward Office, 3rd floor045-341-1157mn-zeimu@city.yokohama.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

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Page ID: 818-931-243

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