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Application that there is no only widow (husband) subtraction

Last update date February 14, 2019

Targeting at single-parents who is unmarried, and bring up children under 20 in Yokohama-shi from April, 2015 about services such as child care or the welfare in the tax law consider that "widow (husband) subtraction)" is applied, and calculate fee, and "only widow (husband) subtraction does system to perform reductions, and carry out application".

Target person

It is people meeting all from 1 to 3 next at present situation day (December 31 of age to become a target to calculate income) and the point of application that we consider, and become a target of application.

  1. People whom child is who have not married and are mother whom the marriage state does not have or father now, and share living under 20
  2. 1 child is spouse and support relative targeted for subtraction and people that it is not in other people in 380,000 yen or less such as gross income amounts of money
  3. Person who is with 5 million yen or less of total income amount of money in the case of father

Note: There is not marriage registration form and, in fact, is not intended for receiving in circumstances like the virtual marriage, widow (husband) subtraction in the tax law.

Target business

Among child care and services such as the welfare to carry out of Yokohama-shi, business of the following list applies.
(requirements vary according to business.)
List of target business and references (PDF: 109KB)
Note: City is business that considers originally, and carries out application, but, as for the business of this list, there is business that considers as system of country including childcare charges of nursery school besides, and carries out application.

Income calculation when we considered and applied

Calculation method of income when we consider and apply follows sum of widow (husband) subtraction in the tax law on calculating the fees for target business.
Note: Subtraction is not applied to the amount of a tax.

[reference: widow (husband) subtraction in the tax law]


Deduction for widows

Special deduction for widows

Deduction for widowers

Residence tax

260,000 yen

300,000 yen

260,000 yen

Income tax

270,000 yen

350,000 yen

270,000 yen

Deduction for widows and deduction for widowers apply to that total income amounts of money are 5 million yen or less note 1 particularly.
Income amount of money total note 2 in the business to calculate based on resident tax of lower than 1.25 million yen (when there is not deduction for specific expenses only for salary income, is salary income 2,043,999 yen or less) of tax exemption become handled.

Application method

Please apply at application window of business to use.
You prepare application depending on business and the following attached documents, and please submit.
Application (standard style) (PDF: 161KB)
In each target business, we perform recomputation of judgment of the right or wrong of receipt of service and self-burden.
There is application business out of the object note 1 to judge based on requirements that each business sets.
When note 2 applies for falsehood, you consider and cancel application, and please return the total amount for addition of the total amount or the amount of payment for cancellation of receipt possibility of service or reduction of fee that considers, and occurred by application.
Note 3 considers and, as a general rule, confirms eligible people requirements every business after the conduct of application in the year. In addition, when change is in the situation of income and household, we have you submit notification of change and do recomputation of fee.
Childcare-related application
Application of private kindergarten entering encouragement subsidy

Application documents (attached documents)

Application, all the family register matter certificate (or copy of Child Raising Allowance paper) of applicant, child
Note: In addition, we consider as needed and may demand submission of material necessary for application.


Reference of overall system: Child and Youth Bureau child family section

Telephone: 045-671-2390

Fax: 045-681-0925

In the use business consider, and, about application, please see list of references.
List of target business and references (PDF: 109KB)

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Inquiry to this page

Child and Youth Bureau child welfare Health Department child family section

Telephone: 045-671-2390

Telephone: 045-671-2390

Fax: 045-681-0925

E-Mail address [email protected]

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Page ID: 477-902-128

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