It is the top of this page

About personal municipal tax, prefectural tax

Last update date July 27, 2020

It is tax imposed on income such as transfer gain such as the rent, stocks such as salary for the previous one year, sales, apartment by storekeeping, and, as a general rule, personal municipal tax is taxed in Address place as of January 1.
Tax to impose has income tax by national tax for personal income, and the amount of a tax calculation of personal municipal tax is basic, setting up is the same as this income tax, but personal municipal tax is taxed for income for the previous one year, and, as for the income tax, there is different aspect whereas we are taxed for one-year income in the year.
Other than the income allotment to bear according to income, there is equal distribution to bear equally widely, and such a personal municipal tax is thing having you put these in addition, but may bear only either.

◎About procedures when you declare for personal municipal tax, please confirm "guide of municipal tax report".
Guide is available from download pages such as report, guide.

Main contents of 2020

Person with Address bears duty to pay tax in the municipalities of Address place on January 1.
Office, office, person with house and lot bear duty to pay tax only for per capita rate in the municipalities without Address.

Tax rate

Income percent

Tax rate of income percent
Items of taxation Tax rate
Municipal tax 8%
Prefectural tax 2.025%

Per capita rate

Per capita rate is established in purpose to have you bear a part of the expense of community toward the citizen equally widely.

Tax rate of per capita rate
Items of taxation Tax rate
Municipal tax Annual sum 4,400 yen
Prefectural tax Annual sum 1,800 yen


As for the person fulfilling next a or i, per capita rate of municipal tax is reduced to from 4400 yen to 1500 yen.
Oh, the same living spouse with duty to pay per capita rate or support relative
Tax payer who has person raising in ia more than two people

※ By transfer of tax revenue sources from prefectures to designated city, standard tax rate of personal municipal tax, prefectural residence tax income percent becomes 8% of municipal tax, 2% of prefectural residence tax in designated city including Yokohama-shi. Standard tax rate of municipality except designated city becomes 6% of municipal tax, 4% of prefectural residence tax, and the total of tax rate of municipal tax and prefectural residence tax does not change with 10%.

※With the enforcement of the temporary exception method of Local Tax Law, we raise per capita rate of personal municipal tax, prefectural tax 500 yen each for temporariness from 2014 to secure resources such as earthquake disaster measures business in Yokohama-shi and Kanagawa (until 2023).

※In Yokohama-shi, we protect green and, as a part of important resources of "Yokohama green up plan" to push forward structure, approach to bring up, add "Yokohama green tax" which is excess taxation for individual municipal tax to tax rate of 900 yen a year per capita rate from 2009 and have you bear (until 2023).
 In addition, per capita rate is not imposed on "Yokohama green tax" when or it is reduced tax exemption.

※In Kanagawa, we carry out excess taxation "water source environmental conservation tax" on personal prefectural tax for maintenance, reproduction of water source environment from 2007. In this way, as for the prefectural tax, it is added 300 yen to 0.025%, per capita rate to tax rate of income percent (until 2021).

Taxable

Income of the previous year
We are classified in ten kinds of income.

Standard of assessment of income percent

The amount of standard of assessment…Target amount of money to multiply tax rate of income percent by
=Income amount of money - necessary expense (as for the salary income as for earned income subtraction, the pension income deduction from the pension) - deductions from income

Standard of assessment of income percent

The amount of a tax calculation of income percent

Exception of taxation

・About Retirement income

Municipal tax, prefectural tax imposed to Retirement income is collected extra in Retirement. In addition, municipal tax, prefectural tax depending on transfers such as land, building performs the amount of a tax calculation other income and minutes apart, and exception is set.

・About report, taxation method of amounts of dividend income such as listed stocks

When we choose withholding taxes in specific account, "prefectural residence tax allotment percent" separates with other income and is taxed, and, as for the amounts of dividend income such as listed stocks that individual receives from corporations, it is collected extra when allotment is paid.
When "prefectural residence tax allotment percent" is collected extra, we choose aggregate taxation or report separate taxation and can report (report-free system) that it is not necessary to report amounts of dividend income such as listed stocks to receive applications such as carrying forward subtraction and deductions from income, tax credit of loss. ※1
In addition, please note as amounts of dividend income such as reported listed stocks are included in gross income amounts of money of municipal tax, prefectural tax and total income amount of money.

※We can choose taxation method (report-free system, report separate taxation, aggregate taxation) that is different from income tax by reporting municipal tax, prefectural tax separately from final income tax return by day when 1 tax payment notification is delivered.
(system that, as for the income tax, aggregate taxation, municipal tax, prefectural tax do not need report e.g.)

・About report, taxation methods such as capital gains such as stocks

When we choose withholding taxes in specific account, "prefectural residence tax transfer percent" separates with other income and is taxed, and, as for the capital gains when individual transferred stocks, it is collected extra.
When "transfer percent is collected extra, we can report (report-free system) that it is not necessary to report capital gains such as listed stocks to prefectural residence tax stocks" in report separate taxation to receive applications such as carrying forward subtraction and deductions from income, tax credit of loss. ※2
In addition, please note as capital gains such as reported listed stocks are included in gross income amounts of money of municipal tax, prefectural tax and total income amount of money.

※We can choose taxation method (report-free system, report separate taxation) that is different from income tax by reporting municipal tax, prefectural tax separately from final income tax return by day when 2 tax payment notifications are delivered.
(system that, as for the income tax, report separate taxation, municipal tax, prefectural tax do not need report e.g.)

◎About report method when you choose taxation method unlike income tax, please confirm guide of municipal tax, prefectural tax report.
Guide of municipal tax, prefectural tax report and municipal tax, prefectural tax report

・The normal collection
(business income earners)…June, August, October, next year January
・Special collection
(salaried employee)…From June to next year May 12 times a year
(pension income earner)…April, June, August (the temporary collection period), October, December, next year February (current collection period)

Recent personal residence tax revision

  • For 2019 conduct(the foundation of exception of special subtraction such as review, house borrowed money of spousal deduction, special spousal deduction)
  • For 2018 conduct(simplification of submission documents of tax rate change, earned income subtraction, medical expenses subtraction of municipal tax, prefectural tax income percent)
  • For 2017 conduct(exception of the handling, medical expenses subtraction of documents such as credit for dependents to modify the profit and loss total of transfer loss to affect special tax credit, stocks such as earned income subtraction, house borrowed money and carrying forward subtraction, Japan foreign territory residence relative)
  • For 2016 conduct(special collection system from donation tax credit, public pension)
  • For 2015 conduct(the abolition of special measures of capital gains such as special tax credit, listed stock such as house borrowed money and amount of dividend income)
  • For 2014 conduct(per capita rate, earned income subtraction, donation tax credit)
  • For 2013 conduct(amount of reduction for life insurance)
  • For January 1, 2013 conduct(Retirement income)
  • For 2012 conduct(credit for dependents, the donation taxation system)
  • For 2010 conduct(the profit and loss total with amount of dividend income and transfer losses such as special tax credit, listed stocks such as house borrowed money)

About the amount of a tax calculation methods on the back of the special collection amount of a tax notification

Reference

When you have any questions, please ask each ward office.

                                                                                                                                                                                                                                                    
Each ward office Tax Division City Tax Section
Ward officeWindowPhone numberE-Mail address
Aoba WardThe Aoba Ward the third floor of the government office 55th045-978-2241[email protected]
Asahi WardThe second floor of the Asahi Ward government office Main Building 28th045-954-6043[email protected]
Izumi WardThe Izumi Ward the third floor of the government office 304th045-800-2351[email protected]
Isogo WardThe Isogo Ward the third floor of the government office 34th045-750-2352[email protected]
Kanagawa WardThe third floor of the Kanagawa Ward government office Main Building 325th045-411-7041[email protected]
Kanazawa WardThe Kanazawa Ward the third floor of the government office 304th045-788-7744[email protected]
Konan WardThe Konan Ward the third floor of the government office 31st045-847-8351[email protected]
Kohoku WardThe Kohoku Ward the third floor of the government office 31st045-540-2264[email protected]
Sakae WardThe third floor of the Sakae Ward government office Main Building 30th045-894-8350[email protected]
Seya WardThe Seya Ward the third floor of the government office 33rd045-367-5651[email protected]
Tsuzuki Ward  The Tsuzuki Ward   the third floor of the government office 34th045-948-2261[email protected]
Tsurumi WardThe Tsurumi Ward the fourth floor of the government office second045-510-1711[email protected]
Totsuka WardThe Totsuka Ward the seventh floor of the government office 72nd045-866-8351[email protected]
Naka WardThe fourth floor of the Naka Ward Office Main Building 43rd045-224-8191[email protected]
Nishi WardThe Nishi Ward Office the fourth floor 44th045-320-8341[email protected]
Hodogaya WardThe second floor of the Hodogaya Ward government office Main Building 26th045-334-6241[email protected]
Midori WardThe Midori Ward the third floor of the government office 35th045-930-2261[email protected]
Minami WardThe Minami Ward the third floor of the government office 33rd045-341-1157[email protected]

Inquiry to this page

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]

Return to the previous page

Page ID: 177-560-171

We come back to the top