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No widow (husband) deduction applies

Final update date February 14, 2019

From April 2015, Yokohama City considers that "widows (husband) deductions" under tax law will be applied to services such as child care and welfare for single parents who are unmarried and raising children under the age of 20. We have implemented a system to calculate usage fees and reduce the amount of money, etc.

Target person

Those who are eligible for deemed application are those who meet all of the following 1 to 3 on the current status date (December 31 of the year in which income is calculated) and at the time of application.

  1. A mother or father who has never married and is not currently married and has a child under the age of 20 who has the same livelihood.
  2. The first child has a total income of 380,000 yen or less and is not a deductible spouse or dependent relative of another person.
  3. In the case of a father, a person whose total income is less than 5 million yen

Note: marriage registration form City is not eligible for those who are actually in the same situation as a de facto marriage, and those who are deducted from widows (husbands) under tax law.

Target business

Of services such as child care or the welfare that Yokohama-shi carries out, business of the following list is targeted.
(Some requirements vary depending on the business.)
List of target business and contact information (PDF: 109KB)
Note: Business of this list is business carrying out deemed application in city original, but, in addition, there is business carrying out deemed application as system of country including childcare charges of nursery school.

Income calculation for deemed application

In calculating the usage fee of the target business, the method of calculating income when applying deemed application is based on the amount of widow (husband) deduction under tax law.
Note: The tax is not deductible.

[Reference: Tax widow (husband) deduction]


widow deduction

Special widow deduction

deduction for widows

Resident tax

2.6 million yen

300,000 yen

2.6 million yen

Income tax

270,000 yen

350,000 yen

270,000 yen

Note 1: Special widow deductions and widow deductions are for those whose total income is 5 million yen or less.
Note 2: In businesses calculated based on resident tax, those with a total income of 1.25 million yen or less (less than 2,043,999 yen in salary income if there is no specific expenditure deduction only for salary income) will be treated as tax-exempt.

How to apply

Please apply at application window of business to use.
Please prepare and submit an application according to your business and a attached documents, and please submit.
Application form (standard style) (PDF: 161KB)
In each target business, we will judge whether or not to receive the service and recalculate the copayment amount.
Note 1: Some businesses are not eligible for judgment based on the requirements set by each business.
Note 2: If you make a false application, you will be required to cancel the deemed application, cancel the service available, or return the full amount of the reduced usage fee or the additional amount of the benefit due to the deemed application.
Note 3: After the implementation of the deemed application, in principle, the target person requirements will be confirmed for each business every year. If there is a change in your income or household situation, please submit a notification of change and recalculate the usage fee.
Application for childcare
Application for private kindergarten employment incentive subsidy

Application documents (attached documents

Application form, certificate of all family register (or copy of Child Raising Allowance Certificate)
Note: In addition, if necessary, we may ask you to submit materials necessary for deemed application.

For inquiries

General System Contact: Child and Youth Bureau Children and Fami

Telephone: 045-671-239090

Fax: 045-681-0925

Please see the list of inquiries regarding the deemed application in the use business.
List of target business and contact information (PDF: 109KB)

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Inquiries to this page

Child and Youth Bureau Child Welfare and Health Department Child and Family Division

Telephone: 045-671-239090

Telephone: 045-671-239090

Fax: 045-681-0925

Email address: [email protected]

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Page ID: 477-902-1228

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