About calculation method on the back of special collection tax amount notice for FY2019

This explanation is provided in accordance with laws and regulations as of January 1, 2019.

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, * 3), prefectural tax 1,800 yen (* 2, * 3)
・Income tax rate (comprehensive tax): Municipal tax 8%, prefectural tax 2.025% (* 2)
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, same living spouse 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, as a stable financial source of the "Yokohama Green Up Plan", which promotes efforts to protect, create and nurture greenery, the excess tax of personal municipal tax "Yokohama Green Tax", which has been implemented since 2009, has been extended for 5 years, and it has been extended until Reiwa 5 (2023). For promotion of "Yokohama green up plan [2019-2023] sequentially, municipal tax adds 900 yen to tax rate of per capita rate.
※2 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.
※3 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 tax rate of the per capita rate of personal municipal tax and prefectural tax is temporarily increased from 2014. Each has increased by 500 yen (until 2023).

・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

・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 2021 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), the amount shown in the column below
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

The Yokohama Green Tax (additional 900 yen per year to the per capita rate) is a stable financial source of the "Yokohama Green Up Plan", which protects the greenery in the city, makes it, and promotes initiatives to nurture it, from 2009 to 30. I had you bear it.
We have formulated the "Yokohama Green Up Plan [2019-2023]" and extended the Yokohama Green Tax for five years until Reiwa 5 (2023), so please continue to bear the burden.
※If the per capita rate is tax-exempt or reduced, the "Yokohama Green Tax" is not taxed.

◎Review of spouse deductions and special spouse deductions
In order to respond to issues related to employment adjustment, spouse deductions and special spouse deductions have been revised as follows (as described above in income deductions "spouse deductions" and "spouse special deductions").
・Increase the upper limit of spouse income subject to special spouse deduction
　The upper limit of the total income of spouses subject to special spouse deductions in the previous year has been raised from less than 760,000 yen to less than 1,230,000 yen.
・Establish a taxpayer's income limit for spouse deduction
　If the taxpayer's total income is more than 10 million yen, the spouse deduction is no longer applied.
・Introduction of taxpayer's income requirements for spouse deduction and special spouse deduction
　If the taxpayer's total income is more than 9 million yen to 9.5 million yen or less, or from more than 9.5 million yen to less than 10 million yen, the applicable deduction will be gradually reduced.

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