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For announcement of personal residence tax taxation system revision 2016 conduct

Last update date March 5, 2019

Contents of the taxation system revision of personal residence tax carried out from 2016 are as follows.

About revision about donation tax credit
About some reviews of special collection system from public pension

About revision about donation tax credit

(1) Limit of exception deduction of donation tax credit was expanded
Subtraction limit of exception deduction (※ 1) of donation in municipal tax, prefectural tax was expanded from 10% of amount of municipal tax, prefectural tax income percent from taxation in 2016 by 20%.
We become a target from contribution after January 1, 2015.
(※ 1) Exception deduction is added about donation (after that it is called "hometown tax".) for the metropolis and districts, municipality in donations targeted for donation tax credit in municipal tax, prefectural tax.

(2) Hometown tax one stop exception system was founded
Please see hometown tax one stop exception system.

(3) Subtraction ratio of exception deduction to affect hometown tax accompanied with the best tax rate raise in income tax was revised partly
When it was more than taxable income 40 million yen at marginal tax rate of income tax to use for calculation of special provision deduction to modify hometown tax in after 2016 with the best tax rate of income tax after share having been raised from 40% in 2015 by 45%, in the taxation system revision of 2013, measures to set to 45 percent were taken.

◎Calculation method (reference) of subtraction ratio
Net total of difference of the amount of taxation gross income amount of money (※ 2) - personal deductionSubtraction ratio (before change)Subtraction ratio (after the change)
When it is less than 0 yen0.9There is no change
(to 2014 share
In the case of more than taxable income amount of money 18 million yen,
We apply subtraction ratio of 0.4916)
It is 1.95 million yen or less 0 yen or more0.84895
3.3 million yen or less more than 1.95 million yen0.7979
6.95 million yen or less more than 3.3 million yen0.6958
9 million yen or less more than 6.95 million yen0.66517
18 million yen or less more than 9 million yen0.56307
40 million yen or less more than 18 million yen0.4916
More than 40 million yen0.49160.44055

(※ 2) Taxation gross income amount of money says taxation gross income amount of money of municipal tax, prefectural tax.

Please see calculation methods of donation tax credit such as hometown tax

About some reviews of special collection system from public pension
(we apply about special collection from public pensions after October, 2016)

About special collection of municipal tax, prefectural tax which affected income which affected public pensions after October 1, 2016, it was decided to take the following measures.
We change this revision with country having performed system revision from tax payers institutionally about point where there was much indication.
New tax burden of municipal tax, the citizen of the prefecture amount of a tax to affect income affecting public pensions by this review does not occur.

(1) Equalization of the special collection amount of a tax and temporary special collection amount of a tax
It is sum equivalent to "a half of the special collection amount of a tax (the amount of annual tax) from public pension of last year" for the temporary special collection amount of a tax to plan equalization of the special collection amount of a tax through the year.

◎Calculation method (example of with the temporary special collection amount of a tax) of the special collection amount of a tax from public pension
The collection methodSpecial collection (the temporary special collection amount of a tax)The special collection amount of a tax
The collection monthEach month of April, June, AugustEach month of October, December, next year February
The revised front1/3 special collection amount of a tax X for last year
(the amount of a tax and the same amount of previous year February)
(the amount of annual tax (※ 3) - temporary special collection amount of a tax) 1/3 X
After the revision(1/2 amount of annual tax (※ 3) X for last year) 1/3 X(the amount of annual tax (※ 3) - temporary special collection amount of a tax) 1/3 X

(※ 3) The municipal tax, citizen of the prefecture amount of a tax concerned with public pensions

(reference) Couple households (as for personal inhabitants amount of a tax = 60,000 yen, wife of husband, tax-free) 65 years or older

Figure of pension  characteristic equalization (H28)

(2) Continuation of special collection of the municipalities extorsion busiest time

When being targeted of collecting extra from public pension was transferred outside Yokohama-shi, special collection from public pension was canceled until now and was usually replaced by payment by the collection.
We decided not to perform special collection from public pension from October only when we did not have Address in Yokohama-shi on April 1 from 2016, and it was decided to continue special collection from public pension in the year when we transferred when the suburbs were transferred afterwards.
(3) Continuation of special collection when the special collection amount of a tax to affect pension income and temporary special collection amount of a tax was changed
It was decided to continue special collection from public pension after having changed the special collection amount of a tax from public pension under the constant requirements when the special collection amount of a tax to affect pension income and temporary special collection amount of a tax was changed.

Related link

Summary (we move to guidance at the time of the taxation system revision of 2009.) of special collection from public pension

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Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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