About calculation method of the back of special collection tax amount letter of advice for 2016

This explanation is provided in accordance with laws and regulations as of January 1, 2016.

Gross income (1)-Total income deduction (2) = Gross taxable income (3)
Gross taxable income (3) x tax rate = Income before tax credit (4)
Income percent before tax credit (4)-Tax credit deduction (5) = Income percent (6)
Income rate (6) + per capita rate (7) = special collection tax amount (8)
Special collection tax amount (8)-deduction shortfall (9) = deductible payment amount

(Note 1) If you have separate taxable income, the calculation method will be different.
(Note 2) "Tax deduction (5)" shows the sum of deductions such as adjustment deduction, dividend deduction, special tax deduction such as housing borrowings, donation tax deduction, dividend deduction or deduction of transfer income for stocks etc. You.
(Note 3) "Deduction shortfall (9)" is the amount of the deduction of the dividend percent or the transfer income percent for stocks, etc. that could not be deducted from the income percent.

・Per capita rate: Municipal tax 4,400 yen (* 1, * 2), prefectural tax 1,800 yen (* 1, * 3)
・Income tax rate (comprehensive tax): Municipal tax 6%, prefectural tax 4.025% (* 3)
For those who apply to the following a or b, the per capita rate of municipal tax is reduced from 4,400 yen to 1,500 yen.
Oh, spouse subject to deduction or dependent relative who is obliged to pay per capita rate
Taxpayers who have two or more persons listed in Eia

※1 In Yokohama City and Kanagawa Prefecture, in order to secure financial resources such as earthquake disaster countermeasures projects, with the enforcement of the extraordinary special law of the Local Tax Law, the per capita rate of personal municipal tax and prefectural tax has been temporarily increased from 2014. Each has increased by 500 yen each (until 2023).
※2 In Yokohama City, personal municipal tax from 2009 to maintain the total amount of greenery in Yokohama City, enhance the quality of greenery, and promote the "Yokohama Green Up Plan" for the realization of a rich living with greenery. We carry out excess taxation "Yokohama green tax" for municipal tax (until 2018). As a result, the municipal tax has been added to the per capita rate by 900 yen.
※3 Kanagawa Prefecture has been implementing excess taxation on personal prefectural tax since 2007 to protect and regenerate water sources (until 2016). As a result, the prefectural tax has been added to the tax rate of the income rate by 0.025%, and the tax rate of the per capita rate by 300 yen.

・Miscellaneous loss: (Real loss-Total amount of gross income, etc. x 10%) or (Disaster-related expenditure-50,000 yen), whichever is greater
・medical expenses deduction: medical expenses’s real burden - (100,000 yen and 5% of gross income, etc., whichever is smaller) (up to 2 million yen)
・Social insurance deductions, etc.: Amount paid

・Spouse deduction: General 330,000 yen, old 380,000 yen

・Deductions for persons with disabilities: 260,000 yen (in the case of special disabled persons) 300,000 yen, (in the case of special disabled persons living together) 530,000 yen
・Deductions for widows (widows): 260,000 yen, (in the case of special widow) 300,000 yen
・Working student deduction: 260,000 yen

・Fundamental deductions: 330,000 yen

Those who have a total taxable income of 2 million yen or less
Amount equivalent to 5% (prefectural tax 2%, municipal tax 3%) of the lesser of the following (1) and (2)
(1)In cases where the deductions listed in the deduction type column in the table below are applied, the sum of the amounts listed in the table amount column is the sum of the amounts listed in the table.
(2)Total taxable income

Those who have a total taxable income of more than 2 million yen
(1)Amount equivalent to 5% (prefectural tax 2%, municipal tax 3%) of the amount obtained by subtracting the amount of (2) from the amount of money (50,000 yen if it is less than 50,000 yen) (50,000 yen)
(1)In cases where the deductions listed in the deduction type column in the table below are applied, the sum of the amounts listed in the table amount column is the sum of the amounts listed in the table.
(2)Amount obtained by subtracting 2 million yen from the total taxable income

If special deductions such as housing borrowings pertaining to occupancy from 1999 to 18 years or from 2009 to 31 (June 30) are applied in the previous year's income tax, (1) to (2) In the case of the amount multiplied by the amount equivalent to 5/100 of the taxable gross income amount related to the previous year's income tax (97,50)
However, if the residence year is from 2014 to 2019 (June 30) and falls under a specific acquisition, "5/100" is changed to "7/100" and "97,500 yen" Is calculated as "136,500 yen" and "136,500 yen".
(1)Special deductions such as housing borrowings pertaining to income tax for the previous year (If you have the amount of housing borrowings pertaining to specific extension or remodeling, etc., or the amount of housing borrowings pertaining to the year of residence in 2007 or 2008, the amount calculated assuming that there was no amount)
(2)Amount of income tax for the previous year (the amount before application of special deductions such as housing loans)
※If you are a resident between 1999 and 18 years and submit a special tax credit report such as housing borrowings to the mayor of a municipality, instead of the above deduction, the provisions of Article 5-4 of the Supplementary Provisions of the Local Tax Law Amount calculated based on

If you spend the following donations during the previous year and the total amount (up to 30% of the total amount of gross income, etc.) exceeds 2,000 yen, the prefectural tax of the excess amount is 4%, municipal tax Is an amount equivalent to 6%
1 Donations to prefectures, municipalities or special wards
2 Donations to the prefectural community chest society in Address or the branch of the Japanese Red Cross Society
3 Among the donations deducted under the Income Tax Law, etc., donations that contribute to the improvement of the welfare of residents are specified by prefectural or municipal ordinances in Address Prefecture.
4 Of the donations to non-profit corporations, donations that contribute to the improvement of the welfare of residents are specified by prefectural or municipal ordinances in Address.

However, if the donation of 1 exceeds 2,000 yen, the prefectural tax of the amount obtained by multiplying the excess amount by the ratio in the right column according to the classification in the left column of the table below is two-fifths, municipal tax is the sum of the amount equivalent to three-fifths (if it exceeds the amount equivalent to 20% of the income percent, the amount equivalent to 20%)
In addition, if the donation of 1 after April 1, 2015 is applied to the tax return exception system, the amount obtained by adding the tax return exception deduction further

It is an urgent task to pass on the green city of Yokohama to the next generation. Also, once green is lost, it is difficult to regain it.
For this reason, as an important financial source of the "Yokohama Green Up Plan", which protects, creates and nurtures greenery, we ask citizens to bear the "Yokohama Green Tax" (additional 900 yen per year to the per capita rate). (From 2009 to 2018). Thank you for your continued cooperation.
※If the per capita rate is tax-exempt or reduced, the "Yokohama Green Tax" is not taxed.

◎About expansion of the limit of exceptional deduction of donation tax credit
From the taxation in 2016, the deduction limit for exceptional deductions in donations (hometown tax payment) to prefectures and municipalities has been expanded from 10% of municipal tax and prefectural tax income percent to 20% (For donations after January 1, 2015).
◎About the establishment of tax return exception deduction with the establishment of oldness and tax payment one-stop exception system
By applying when paid income earners who do not need to file a final tax return pay their hometown tax, a system has been established that allows them to receive donation deductions for their hometown tax without having to file a final tax return (April 2015 Donations after 1st). If this exception is applied, there will be no deduction from income tax, and the deduction will be made in the form of a reduction (declaration exception deduction) of the resident tax paid after June of the year following the hometown tax payment.
◎About change of calculation ratio of exceptional deduction of donation tax credit with increase of maximum tax rate of income tax
With the highest tax rate of income tax after 2015 being raised from 40% to 45%, the ratio used to calculate donation tax credit (exceptional deduction) after 2016 is "◎ Tax credit ( Donation tax credit)" column has been changed.

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