About special tax credit (fixed tax reduction) of individual municipal tax and prefectural tax for individuals for FY2024

　As a temporary measure to alleviate the burden on the people whose wage increases have not kept up with price rises and realize an economy in which a sustainable wage increase sufficiently exceeds the price increase, Special tax credits for municipal tax and prefectural tax (hereinafter referred to as “fixed tax reduction”) will be implemented.

　Taxpayers whose total income pertaining to personal residence tax for fiscal 2024 is 18.05 million yen or less
(In the case of salary income only, taxpayers with salary income of 20 million yen or less (for those who are subject to the income adjustment deduction for children with special disabilities, etc., 20.15 million yen or less))
　※Not applicable if the taxpayer is taxed only on the per capita rate.

　The following amount will be deducted from the income percent after tax deduction of the taxpayer's personal residence tax.　(If the deduction exceeds the person's income percent, the income percent will be the limit.)　　
　The same-living spouses (excluding foreign residents) excluding spouses subject to deduction are not eligible for the fixed-income tax reduction in FY2024, of which domestic residents are subject to personal residence tax in FY2025 We plan to deduct 10,000 yen from the income percent.
（１） 10,000 yen per person
（２） 10,000 yen per spouse subject to deduction (excluding foreign residents) or dependent relatives (excluding foreign residents)

　Example: Fixed amount tax reduction for taxpayers, spouse subject to deduction, and two dependent children
　　　10,000 yen (person) + 3 people x 10,000 yen = 40,000 yen

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

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

The implementation method of the amount of the fixed tax reduction differs depending on the method of paying personal residence tax.
　※　There is no change to those who are not eligible for fixed-rate tax reduction.

　When paying salaries in June 2024, no special collection will be made, and the amount of personal residence tax and forest environmental tax after deducting the amount of the fixed amount tax reduction will be changed from July 2024 to May 2025 We collect in 11 times until.
　※　Those who are not eligible for the flat-rate tax reduction will be collected in 12 separate installments from June 2024 to May 2025 as before.

　The amount of personal residence tax and forest environmental tax that should be specially collected for public pension, etc. first received from October 1, 2024 (hereinafter referred to as the special collection tax amount for each month) Deduct the amount equivalent to the amount of the fixed tax reduction. In addition, if the deduction exceeds the special collection tax amount for each month, the amount equivalent to the special collection tax amount for each month will be deducted, and the amount of the portion that cannot be deducted even after deduction will be in FY2024 We deduct sequentially from special collection tax amount for each month to be specially collected.

　The amount equivalent to the amount of fixed tax reduction from the amount paid for the first term pertaining to the personal residence tax and the forest environmental tax for fiscal 2024 (if the amount exceeds the payment amount for the first term, the amount equivalent to the amount paid for the period). In addition, the amount of the portion that cannot be deducted even after deducting from the first term will be deducted sequentially from the payment amount for the second term.

　The income percent for the fiscal year 2024, which is the basis for the following calculation, is calculated based on the income percent before the fixed amount tax reduction, so there is no effect of the fixed-rate tax reduction.
・Deduction limit of exception deduction of oldness and tax payment
・Provisional tax for the year following special collection of pension (April, June and August 2025)

In the 2024 personal residence tax, the calculated tax reduction amount (fixed tax reductionable amount) exceeds the personal residence tax income percent before the fixed amount tax reduction, and it is expected that the fixed amount tax reduction cannot be fully reduced, adjustment benefits Will be done.

In the 2024 personal residence tax, one household is newly composed only of those who have been exempt from the per capita rate of personal residence tax or those who are not subject to the personal residence tax income rate, 100,000 yen will be paid per household.
　In either case, if the household has a elementary school studenｔ under the age of 18, 50,000 yen will be paid per elementary school studenｔ.
※　However, this does not apply if all households are dependent on other relatives subject to personal residence tax, they do not apply.
※　If you are eligible for benefits to tax-exempt households in FY2023, you will not be eligible for the 2024 benefits.

Please refer to the following page for an overview of the benefits system.
[Reference] Details of flat-rate tax reduction and various benefits (Cabinet Secretariat) (external site)
We will tell about the details of benefit office work that Motoichi performs after decision of personal residence tax in 2024.

In the future, information will be released at any time as soon as the national information is released.
[Reference] Ministry of Internal Affairs and Communications tax system revision (local tax) (outside site)

Please refer to the following page for information on fixed income tax reduction.

This page is available on this page.
Frequently Asked Questions about Fixed Tax Reduction

Click here for a document summarizing the points regarding flat-rate tax reduction for businesses (special collection obligations).
News from Yokohama City regarding fixed-rate tax reduction (PDF: 3,791KB)

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