Frequently Asked Questions Regarding Fixed Income Tax Reduction (for FY2024)

Taxpayers whose total income pertaining to personal residence tax in 2024 (for 2023) is 18.05 million yen or less are eligible.
※1 Not applicable when personal municipal tax, prefectural tax of 2024 is tax-exempt.
※2 It is not applicable when personal municipal tax, prefectural tax of 2024 is taxed only on per capita rate and forest environmental tax.
※3 Taxes on offices, offices, and residences are not eligible.

• Those whose total income pertaining to personal residence tax for 2024 exceeds 18.05 million yen

• (In the case of only salary income, taxpayers who exceed salary income of 20 million yen (more than 20.15 million yen for those who are eligible for income adjustment deduction for children and special disabled persons, etc.))

• Those whose tax amount calculated without including fixed tax reduction is less than the per capita rate (6,200 yen)

• Deductible spouses residing outside the country

• Dependent relatives residing outside the country

• Same living spouses excluding spouses subject to deduction (because they are eligible for FY2025, they are not eligible for FY2024)

For those who are not eligible due to income requirements, those who have calculated without including fixed tax cuts are less than the per capita rate (6,200 yen), special collection will be made from June as before.

Fixed-amount tax reduction does not apply.
The fixed amount tax reduction is for those who are subject to the income percent of municipal tax and prefectural tax in 2024.

[Method of calculating fixed-rate tax cuts]
（１） 10,000 yen
（２） ¥ 10,000 per deductible spouse (excluding foreign residents) or dependent relatives (excluding foreign residents)
So what is the fixed amount of municipal tax and prefectural tax cut for the person, wife (spouse subject to deduction), and two dependent children?
　10,000 yen (person) + 3 people x 10,000 yen = 40,000　
It will be.
However, if the dependent is a foreign relative (such as an international student), it will not be subject to the fixed tax reduction.

It is not included.
The fixed amount tax reduction is calculated based on the number of dependent relatives of personal municipal tax and prefectural tax in 2024. Therefore, children born in February 2024 will not be eligible for addition because they will not be dependent relatives of personal municipal tax and prefectural tax in 2024. In addition, it is not subject to the addition of the fixed amount tax reduction in 2025.

It is not included.
The addition of dependent relatives during 2024 does not affect personal municipal tax, prefectural tax of 2024, so it is not eligible for the addition of fixed amount tax reduction.
The fixed amount tax reduction is calculated based on the number of dependent relatives of personal municipal tax and prefectural tax in 2024.

Since this fixed-rate tax cut is a temporary measure to overcome deflation in Japan, the target audience is limited to those who have Address in Japan.

The fixed amount tax reduction pertaining to "Same living spouse other than spouse subject to deduction" is carried out by municipal tax, prefectural tax of 2025.
※　Please refer to this page about special tax credit (fixed tax reduction) of personal municipal tax and prefectural tax for 2025.

As of the end of 2023, information on "Same living spouses other than deductible spouses" is not described in salary payment reports, etc., and cannot be captured unless there is a taxpayer's declaration. Therefore, it is practically difficult to identify all eligible persons and reduce a fixed amount of tax in the residence tax. For this reason, the information will be included in the withholding slip, salary payment report, etc. for 2024, and by utilizing this information, etc., personal information pertaining to "Same living spouse other than deductible spouses" The tax reduction for residence tax has been decided to reduce a fixed amount from the personal residence tax for 2025.
※　Please refer to this page about special tax credit (fixed tax reduction) of personal municipal tax and prefectural tax for 2025.

In principle, personal municipal tax and prefectural tax for fiscal 2024, which is subject to the fixed amount tax cut for fiscal 2024, will be calculated by a local government in Address on January 1, 2024.

It is included in the list.

It is not subject to fixed-rate tax cuts.
Fixed tax cuts exclude tax on offices, offices, and residences.

It is not subject to fixed-rate tax cuts.
The fixed amount tax reduction is for those who are subject to the income percent of personal municipal tax and prefectural tax in 2024.
　In addition, if there is no income and someone is dependent, it is added to the fixed amount tax reduction of dependents who are subject to fixed amount tax reduction.
On the other hand, if you are not dependent on the taxpayer and are taxed in 2023, and you become a new tax-exempt household in 2024, you will be eligible for benefits.
Please refer to the website of the Cabinet Secretariat for details of the system.
[Cabinet Secretariat]　Details of fixed-rate tax cuts and various benefits (outside site)

It is not subject to the fixed amount tax cut for fiscal 2025.
The fixed amount tax reduction is for those who are subject to the income percent of personal municipal tax and prefectural tax in 2024. I will not carry it over to the next year. In addition, if someone is dependent, it is added to the fixed amount tax reduction of dependents who are subject to fixed amount tax reduction.
On the other hand, if you are not dependent on the taxpayer and are taxed in 2023, and you become a new tax-exempt household in 2024, you will be eligible for benefits.
Please refer to the website of the Cabinet Secretariat for details of the system.
[Cabinet Secretariat]　Details of fixed-rate tax cuts and various benefits (outside site)

Even if you are dependent on your relatives, if you are subject to personal municipal tax and prefectural tax income percent, you will be subject to a fixed amount tax reduction. In addition, if a relative who supports that person is subject to the income percent of personal municipal tax and prefectural tax, a fixed amount tax reduction for the total number of the relatives and those who are dependent on the relatives Is applied.

It is not included in the tax exemption.
This is because a person who is paid salary as a full-time business employee of a blue filer or a full-time business employee of a white filer will not be a deductible spouse or dependent relative.
(Note) Full-time employees refer to family employees who work under the employer.

Even if you are paid as a full-time employee, you will be eligible if you meet the fixed-rate tax reduction requirements.
The fixed amount tax reduction is applicable when the income percent of personal municipal tax and prefectural tax is levied in 2024.
In this case, if the fixed amount tax reduction cannot be fully reduced, it will be subject to adjustment benefits.
(Note) Full-time employees refer to family employees who work under the employer.

You do not need to apply for a fixed amount tax reduction.
The fixed amount tax reduction is calculated based on tax information held by Yokohama City (final tax return, municipal tax / prefectural tax return, salary payment report, pension payment report, etc.).

The fixed amount tax reduction can be confirmed in various notices of municipal tax, prefectural tax, and forest environmental tax.
　※There has been no change in the timing of notification.
（１） In the case of normal collection or special collection from public pension (scheduled to be sent to individuals around early June 2024)
　"2024 municipal tax, prefectural tax, forest environmental tax amount determination tax payment letter of advice"
（２） In the case of special collection from salary (scheduled to be distributed from your employer around late May 2024)
　"Determination / change notice of municipal tax, prefectural tax, forest environmental tax special collection tax amount pertaining to salary income (for taxpayers)"

Please refer to "About confirmation method" about special tax credit (fixed tax reduction) of individual municipal inhabitant tax and prefectural inhabitant tax for 2024 about mention points of notice.

The fixed amount tax reduction will not be refunded (transferred). It is implemented in a way that is deducted from tax.
If there is an amount that cannot be reduced by a fixed amount, adjustment benefits will be paid.

Please refer to the following page for details.
Adjustment benefits (Emergency support benefits, adjustment benefits call center for soaring prices of Yokohama City Electric Power, Gas, Food Products, etc.)
※　For those who are eligible for the adjustment benefits, we will send you a notice stating the amount of the benefits.

If the fixed amount tax reduction is not fully deducted, an adjustment benefit will be made.

Please refer to the following page for details.
Adjustment benefits (Emergency support benefits, adjustment benefits call center for soaring prices of Yokohama City Electric Power, Gas, Food Products, etc.)
※　For those who are eligible for the adjustment benefits, we will send you a notice stating the amount of the benefits.

Refund is not possible.
The flat-rate tax reduction is to reduce the tax amount as a tax credit.

In the case of one where municipal tax, prefectural tax, forest environmental tax are deducted from salary (special collection), it is not deducted in June 2024, and the amount after deducting the amount of fixed tax reduction from July 2024 It will be deducted in 11 separate installments until May 2025.

For those who are subject to municipal tax, prefectural tax, and forest environmental tax from pension (special collection of pension), in principle, a fixed amount tax reduction will be made sequentially from the special collection tax amount for pension in October 2024.
　In addition, the amount of the portion that cannot be deducted even after deducting from October will be deducted sequentially from the payment amount after December.

The priority order of the method of collecting fixed-rate tax cuts is not legally stipulated, and each municipality will respond to tax cuts as soon as possible in practice after June 2024.
Therefore, in Yokohama City, in principle, we will give priority to the special collection from salary.
If you do not have a special collection from your salary, you will be deducted from the normal collection paid yourself.
If none of them are available, the special collection from pension will be deducted.
In addition, the tax reduction amount for each delivery date is determined according to the tax amount for each collection method.
For the amount of tax paid after the fixed amount tax reduction for each collection method, please check the tax notice etc. that you receive.
If you would like to know more about the fixed amount tax reduction, please contact your ward office Tax Division.

After confirming with the Ministry of Internal Affairs and Communications again on June 25, 2024, the fixed amount tax that could not be deducted sequentially from this collection tax amount (October 2024, December 2024, February 2025) If there is a fixed amount tax reduction, the provisional collection tax amount (April 2024, 20) is indicated from April 2024.
For those who are eligible, the tax amount will be changed by deducting from the provisional collection tax amount and the tax amount will be refunded. About applicable one, we send tax amount change letter of advice from each ward office.

[The following is the contents of the policy of Motoichi before the above correspondence is confirmed]
For those who deduct personal municipal tax, prefectural tax, and forest environmental tax from pension, the fixed amount tax will be deducted sequentially from the amount collected (October 2024, December 2024, February 2025). As stated in the Q & A collection of the Ministry of Internal Affairs and Communications, the full amount of the fixed amount tax reduction may not be reflected because it is not deducted from the provisional collection tax amount (for April 2024, for June 2024, and for August 2024). .

[Ministry of Internal Affairs and Communications] Excerpt from Q & A collection (outside site) pertaining to fixed-amount tax reduction (draft) of personal residence tax
（４） Special collection of income related to public pension, etc.
Q3-4-1 What is the specific collection method?
A3-4-1 ○ Deducted from the special collection tax amount for October 2024 calculated based on the "Special tax credit" previous "annual tax amount", and if it cannot be deducted, after December 2024 Deduct and collect sequentially from the special collection tax amount. (It is not deducted from the provisional special collection tax amount.)

Even if the deduction from salary starts after August, the fixed amount tax reduction will be applied to those who meet the requirements for the fixed amount tax reduction. In such a case, the month in which the deduction starts is not set to 0 yen, but is divided into months in which the annual tax amount after the fixed tax reduction is deducted. The applied fixed amount tax reduction will be indicated as "special tax deduction" in the summary column of the notice, so please check the notice given by the company.

The priority of the fixed-rate tax reduction is, in principle, “1. Special collection (salary deduction)”, “2. Normal collection (payment form payment)” and “3. Special collection related to public pension, etc. (pension deduction)”. This is because the fixed-rate tax cut is "practicable as soon as possible in practice after June." As a general rule, if there is a tax cut whose priority could not be deducted from the above collection method, the remaining tax cut will be applied to the one in the following priority.
※Depending on the contents of the final tax return and salary payment report, etc., it may not always be as described above.

Those who are eligible for the fixed amount tax reduction are not collected uniformly in June, and the annual tax amount after the tax reduction is divided into 11 from July to May of the following year. Therefore, the tax amount after July may be higher than the previous year. We ask for your understanding because it is a national policy that is implemented nationwide to make the tax reduction effect easier to understand.

There is no effect of fixed-rate tax cuts.
The income percent of municipal tax and prefectural tax for 2024, which is the basis of calculation, is the income percent before the fixed amount tax reduction.

In the "Comprehensive Economic Measures to Escape Deflation Completely" (decided by the Cabinet on November 2, 2023), "As a temporary measure to overcome deflation, in order to ease the burden on people whose wage increases have not kept up with price increases, the income tax for 2024 and personal residence tax for 2024 will be reduced. Specifically, for each dependent, including taxpayers and spouses, income tax reduction of 30,000 yen for 2024 and personal residence tax (municipal tax and prefectural tax) of 10,000 yen for 2024 I will do ".
Based on this, in municipal tax, prefectural tax, we establish mechanism of "fixed amount tax reduction" as measure only in 2024 (partly in 2025) and are to deduct from income percent of municipal tax, prefectural tax. Was.
※　Please refer to this page about special tax credit (fixed tax reduction) of personal municipal tax and prefectural tax for 2025.

No special procedures are required.
The fixed amount tax reduction is calculated based on tax information held by Yokohama City (final tax return, municipal tax / prefectural tax return, salary payment report, pension payment report, etc.). Please deduct and pay according to the amount notified in the same way as before.

It may be complicated.
For those who are subject to the fixed tax reduction, there may be a pattern in which the tax for June is 0 yen for June and those who do not apply the tax for June as usual.

If the deducted amount is 6,200 yen or less, you will be required to pay once in the first delivery month as before.
If the fixed amount tax reduction is applied, the income rate is 0 yen, and only the per capita rate of 6,200 yen, the deducted amount for June will be 0 yen and 6,200 yen will be deducted for July.
On the other hand, those who are not eligible for the fixed-rate tax reduction, which is levied only on the per capita rate, will be deducted in June.
[Example]
①If deducted in July
Tax amount before fixed tax reduction 16,200 yen Fixed tax reduction 10,000 yen
→6,200 yen after fixed tax reduction
→Special collection tax amount June 0 yen July 6,200 yen
②If deducted in June
Tax amount before fixed tax reduction 6,200 yen (per capita rate only) Fixed tax reduction 0 yen (excluding per capita rate only)
→6,200 yen after fixed tax reduction
→Special collection tax amount June 6,200 yen
In this way, if the annual tax amount is 6,200 yen, there will be two deducting patterns, but please deduct according to the amount of the special collection tax notice notified.

There is no need for the special collection obligation holder to manage the balance. Please deduct according to the amount notified by Yokohama City.

You don't need to calculate it.
Yokohama-shi calculates fixed amount tax reduction amount and notifies tax amount that we deducted. Please deduct according to the special collection tax notice.

If all employees living in Yokohama are eligible for a fixed tax reduction, the payment amount for June to be paid to Motoichi as a company will be 0 yen. In that case, procedure about delivery of personal residence tax of Motoichi is unnecessary for June. Please pay from July when the payment amount is incurred.

It is enclosed for the sake of machine enclosing, but there is no need to do anything because the delivery amount for June is 0 yen. In the case of 0 yen for common tax payment, no procedure is required. Please apply from the month in which the payment amount is incurred.

It is not eligible.
Municipal tax and prefectural tax on retirement allowances subject to separate taxation in the current year are not subject to fixed tax reduction. It is treated in the same way as other tax credits under the current system.

It is not subject to fixed-rate tax cuts.

Some people are eligible.
Specifically, it is "one who has the same living spouse (excluding foreign residents) excluding spouses subject to deduction as dependent relatives in personal municipal tax and prefectural tax of 2025".
※　Please refer to this page about special tax credit (fixed tax reduction) of personal municipal tax and prefectural tax for 2025.

As of the end of 2023, information on "Same living spouses other than deductible spouses" is not described in salary payment reports, etc., and cannot be captured unless there is a taxpayer's declaration. Therefore, it is practically difficult to identify all eligible persons and reduce a fixed amount of tax in the residence tax. For this reason, the information will be included in the withholding slip, salary payment report, etc. for 2024, and by utilizing this information, etc., personal information pertaining to "Same living spouse other than deductible spouses" The tax reduction for residence tax has been decided to reduce a fixed amount from the personal residence tax for 2025.
※　Please refer to this page about special tax credit (fixed tax reduction) of personal municipal tax and prefectural tax for 2025.

The fixed amount tax reduction will be applied for the second consecutive year. The fixed amount tax reduction for “Same living spouses other than deductible spouses” in FY2025 will be applied regardless of the application status of the fixed amount tax reduction in FY2024.
※　Please refer to this page about special tax credit (fixed tax reduction) of personal municipal tax and prefectural tax for 2025.

Fixed-amount tax reduction does not apply. This fixed-rate tax reduction will be implemented in the 2024 residence tax (income for 2023) and the 2024 income tax (income for 2024). The fixed amount tax cut for fiscal 2025 will be determined based on the current situation as of December 31, 2024. Therefore, in the situation of the question, the fixed amount tax reduction for fiscal 2024 does not apply to the fixed amount tax reduction.
※　Please refer to this page about special tax credit (fixed tax reduction) of personal municipal tax and prefectural tax for 2025.

Since income tax is a national tax, Yokohama City does not handle office work, so we cannot answer it. For details of the system, please check the NTA website or contact the tax office in charge of your ward.
Please check here.
[National Tax Agency] (External site)Fixed-amount tax reduction (outside site)

Since income tax is a national tax, Yokohama City does not handle office work, so we cannot answer it.
For details of the system, please check the NTA website or contact your local tax office.
[National Tax Agency] (External site)Fixed-amount tax reduction (outside site)
→[National Tax Agency] "How to reduce the fixed amount of income tax for 2024 pertaining to withholding office work such as salary (PDF / 28,430KB)" (outside site) (PDF opens)

The fixed amount tax cuts for additional dependents are also eligible. How many months and how long the tax amount will be changed depends on the timing of filing and processing, so please wait for the tax change notice to arrive.

The handling of fixed-rate tax cuts varies depending on the business, so please contact the business department.

In the 2024 personal residence tax, the calculated tax reduction amount (fixed tax reduction amount) exceeds the personal residence tax income percent before the fixed tax reduction, and if it is expected that the fixed tax reduction cannot be completed, adjustment benefits will be made.

Please refer to the following page for details.
Adjustment Benefits
※　For those who are eligible for the adjustment benefits, a "news of payment" or "confirmation letter" will be sent out sequentially from Monday, July 22, 2024.

[Contact information regarding adjustment benefits]
Yokohama City Electric Power, Gas, Food and Other Prices Emergency Support Benefit Call Center
Telephone: 0120-045-320
Fax: 0120-303-464 (for hearing-impaired inquiries)
Email address: support@yokohama-kyufu.jp

In the 2024 personal residence tax, if it becomes tax-exempt, it will not be eligible for the fixed amount tax reduction, but 100,000 yen per household will be paid to households newly consisting of only tax-exempt persons. Will be
※ The target of the benefit will be determined on a household basis. This applies if all households are exempt from tax.
[Example] When eligible for payment
Taxable households in FY2023
Tax-exempt households in fiscal 2024
[Example] Not eligible for payment
Tax-exempt households in fiscal 2023
Tax-exempt households in fiscal 2024

Please see the next page for benefits to households that are newly exempt from tax.
Information on benefits [100,000 yen] + child addition [50,000 yen] to households where the residence tax was newly exempt and only the per capita rate was taxed in 2024.
※　"Notice of payment" or "Confirmation Letter" will be sent out to households eligible for the benefits from Wednesday, July 24, 2024.

[Contact for benefits to newly-exempt households]
Yokohama City Electric Power, Gas, Food and Other Prices Emergency Support Benefit Call Center
Telephone: 0120-045-320
Fax: 0120-303-464 (for hearing-impaired inquiries)
Email address: support@yokohama-kyufu.jp

In the case of personal residence tax in 2024, if it becomes tax-exempt, it will not be eligible for fixed-rate tax reduction, but households that will be composed only of those who are not newly imposed personal residence tax income percent (If only the per capita rate is taxed), 100,000 yen per household will be paid.
※ The target of the benefit will be determined on a household basis. If all households are taxed only on the per capita rate, they will be eligible.
[Example] When eligible for payment
Taxable households in FY2023
Taxable households only for the per capita rate in FY2024
[Example] Not eligible for payment
Tax-exempt households in fiscal 2023
Taxable households only for the per capita rate in FY2024

Please see the next page about benefits to households that become only per capita rate newly.
Information on benefits [100,000 yen] + child addition [50,000 yen] to households where the residence tax was newly exempt and only the per capita rate was taxed in 2024.
※　"Notice of payment" or "Confirmation Letter" will be sent out to households eligible for the benefits from Wednesday, July 24, 2024.

[Contact for benefits to households with a new per capita rate only]
Yokohama City Electric Power, Gas, Food and Other Prices Emergency Support Benefit Call Center
Telephone: 0120-045-320
Fax: 0120-303-464 (for hearing-impaired inquiries)
Email address: support@yokohama-kyufu.jp

We will tell about the details of benefit office work that Motoichi performs after decision of personal residence tax of 2024.

You don't need to do anything. Motoichi performs office work based on personal residence tax of 2024 that we decided.

For those who are subject to the fixed amount tax reduction, it can be calculated using the tax payment notice and tax notice.
In Motoichi, we do not list "the amount that could not be reduced by fixed amount (the amount targeted for adjustment payment)" in notice.
Sorry to trouble you, but please use the following formula.

[Calculation formula]
{(1 person + spouse subject to deduction + number of dependent relatives x 10,000 yen}-Special tax deduction = Fixed amount tax cut that could not be deducted (adjusted benefit)
Example: In the case of two dependents
{(1 person + 2 person (wife + child) x 10,000 yen}-20,000 yen = 10,000 yen　
Fixed amount tax cut that could not be deducted (subject to adjustment benefits)
※1 The number of spouses subject to deduction and dependent relatives excludes persons with Address outside Japan.

[Reference] About the calculation method of the amount that could not be reduced in the fixed amount tax reduction in the notice
Those who have only normal collection, or both special collection and normal collection
2024 municipal tax, prefectural tax, forest environmental tax tax payment letter of advice (PDF: 765KB)
Only for special collection
2024 municipal tax, prefectural tax, forest environmental tax amount letter of advice (paper) (PDF: 292KB)
2024 municipal tax, prefectural tax, forest environmental tax amount letter of advice (for electronic) (PDF: 177KB)

Please refer to the following page for details.
Adjustment Benefits
※　For those who are eligible for the adjustment benefits, a "news of payment" or "confirmation letter" will be sent out sequentially from Monday, July 22, 2024.

[Contact information regarding adjustment benefits]
Yokohama City Electric Power, Gas, Food and Other Prices Emergency Support Benefit Call Center
Telephone: 0120-045-320
Fax: 0120-303-464 (for hearing-impaired inquiries)
Email address: support@yokohama-kyufu.jp