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Income

Last update date February 2, 2023

Type of income and calculation method
Type of income Calculation method of income amount
Salary income
(Salary, wages, bonuses)
Income-Deduction of employment income = Amount of employment income
Business income
Income from agriculture, fisheries, manufacturing, wholesale, retail, service, physicians, and other businesses
Income - Required expenses = Amount of Business Income
Interest income
Interest on public debt, corporate bonds, savings, etc.)
Income = Amount of interest income
Dividend income
(Dividends on stocks and investments, etc.)
Income - Interest on liabilities required to acquire principal = Dividend income
Real estate income
(Rent, rent, rent, rights, ship rental fees, etc.)
Income - Required expenses = Amount of real estate income
Transfer income
(Incomes from selling land and other property)
Income-Expenses such as asset acquisition price of assets-Special deduction = Transfer income amount (Note)
Retirement income
(Retirement allowance, one-time benefit, etc.)
(Income amount -Retirement income deduction) x 1/2 = Retirement income amount
※For more information, please refer to Retirement Income Tax Exemption.
Forest income
(Income from logging and transfer of forests <excluding land>)
Income-Required expenses-Special deduction = Forest Income Amount
Temporary income
(Refunds for bicycle racing and horse racing, quiz prize money, retirement fee, etc.)
Amount of income-The amount spent to earn that income-Special deduction (500,000 yen) = temporary income amount (Note)
Miscellaneous income
Income (excluding pension, benefits, etc.)
Total amount of the following a and b
A. Income from the 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 of comprehensive taxation and temporary income shall be the sum of the income amount obtained by the above formula by half.

Contact information

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

                                                                                                                                                                                                                                                    
Tax Division City Tax Section
Ward OfficeWindowPhone numberE-Mail address
Aoba Ward55th floor, 3rd Floor, Aoba Ward Office045-978-2241ao-zeimu@city.yokohama.jp
Asahi Ward28th floor, Asahi Ward Office Main Building045-954-6043as-zeimu@city.yokohama.jp
Izumi Ward304th Floor, Izumi Ward Office045-800-2351iz-zeimu@city.yokohama.jp
Isogo WardIsogo Ward Office 3F, 34th Floor045-750-2352is-zeimu@city.yokohama.jp
Kanagawa Ward325, 3rd Floor, Kanagawa Ward Office Main Building045-411-7041kg-zeimu@city.yokohama.jp
Kanazawa Ward304th Floor, Kanazawa Ward Office045-788-7744kz-zeimu@city.yokohama.jp
Konan Ward3rd floor, Konan Ward Office045-847-8351kn-shiminzei@city.yokohama.jp
Kohoku Ward3rd floor, Kohoku Ward Office045-540-2264ko-zeimu@city.yokohama.jp
Sakae Ward30th floor, 3rd floor of Sakae Ward Office Main Building045-894-8350sa-zeimu@city.yokohama.jp
Seya Ward33rd floor, Seya Ward Office045-367-5651se-zeimu@city.yokohama.jp
Tsuzuki Ward  Tsuzuki Ward   Office 3F, 34th Floor045-948-2261tz-zeimu@city.yokohama.jp
Tsurumi Ward4th floor, Tsurumi Ward Office045-510-1711tr-zeimu@city.yokohama.jp
Totsuka Ward7th floor, Totsuka Ward Office045-866-8351to-zeimu@city.yokohama.jp
Naka Ward43rd floor, 4th floor of Naka Ward Office Main Building045-224-8191na-zeimu@city.yokohama.jp
Nishi WardNishi Ward Office 4F, 44th floor045-320-8341ni-zeimu@city.yokohama.jp
Hodogaya Ward26th Floor, Hodogaya Ward Office Main Building045-334-6241ho-zeimu@city.yokohama.jp
Midori Ward35th floor, Midori Ward Office045-930-2261md-zeimu@city.yokohama.jp
Minami Ward33rd floor, Minami Ward Office045-341-1157mn-zeimu@city.yokohama.jp

For inquiries to this page

Tax Division, Finance Bureau Chief Tax Department (We cannot answer consultations on individual taxation details and declarations. Please contact your ward office Tax Division.)

Phone: 045-671-2253

Phone: 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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