About calculation method on the back of special collection tax amount notice for 2018

This explanation is provided in accordance with laws and regulations as of January 1, 2018.

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 percent (*3) (comprehensive tax): Municipal tax 8%, prefectural tax 2.025% (* 4)
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.
※With the transfer of salary burden work of prefectural expenses teachers from three prefectures to designated cities, tax sources are transferred, and the standard tax rate of personal municipal tax and prefectural tax for those who are subject to income percent is municipal tax 8%, Prefectural tax is 2% (from 2018). The total tax rate is 10%, the same as before the transfer, so there is no increase in the burden due to this revision.
※4 Kanagawa Prefecture has been implementing excess tax on personal prefectural tax since fiscal 2007 to preserve and regenerate water sources (until fiscal 2021). 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)
※When choosing to apply the provisions of Article 4-4 of the Supplementary Provisions of the Local Tax Law, purchase costs of over-the-counter drugs, etc.-12,000 yen (up to 88,000 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 1%, municipal tax 4%) 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 1%, municipal tax 4%) 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 2009 to 33 are applied in the previous year's income tax, the amount deducted from (1) to (2) (taxable gross income pertaining to income tax for the previous year If the amount exceeds the amount equivalent to 5/100 of the amount (up to 97,500 yen), multiply the amount in the lower column.
However, if the residence start year is from 2014 to 2021 and falls under a specific acquisition, "5/100" is "7/100" and "97,500 yen" is "136,500 yen" is calculated as "136,500 yen". Amount calculated as
(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 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 2%, municipal tax Is an amount equivalent to 8%
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 1/5, Municipal tax is the sum of the amount equivalent to 4/5 (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.

◎Revision of employment income deduction
The salary income to which the upper limit of employment income deduction is applied has been reduced from 12 million yen to 10 million yen, and the upper limit of employment income deduction when the salary income exceeds 10 million yen has been changed to 2.2 million yen .
◎Changes in the tax rate of municipal tax and prefectural tax income percent (transfer of tax sources from prefectures to designated cities)
With the transfer of the salary burden of prefectural expenses teachers from prefectures to designated cities, tax sources have been transferred from prefectures to designated cities, and the standard tax rate of personal municipal tax and prefectural tax income percent for people with Address in designated cities Has been changed from 6% to 8% for municipal tax, and prefectural tax has been changed from 4% to 2%. In addition, since the total tax rate of municipal tax and prefectural tax is the same as 10%, there is no increase in the burden due to the revision.
※Tax rates and tax credits related to separate taxation (excluding the separate taxation of Retirement income) will also be changed in the same way as income percent.
※Kanagawa Prefecture has a 0.025% excess tax on prefectural tax to preserve the water source environment, and the prefectural tax income percent is 2.025% (4.025% before transfer).

◎About extension of special tax credits such as housing loans
Regarding the application of the mortgage deduction for personal municipal tax and prefectural tax, the applicable residence start date has been extended until December 31, 2021 due to the revision.

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