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Calculation (example) of 2020 municipal tax, prefectural tax

Last update date May 1, 2020

In the case of A (in the case of no income, either couple (husband or wife is 17 years old), two child (and have a family of 4 including 13 years old))


●Income amount of money: Salary 5,500,000 yen

・Earned income deduction: 5,500,000 yen *20% +540,000 yen = 1,640,000 yen

●Earned income: 5.5 million yen - 1.64 million yen = 3,860,000 yen ‥ ‥ ‥ ‥ (1)

・Society premium that we paid: 394,800 yen
・General life premium (recontract) that we paid: 90,000 yen
・Earthquake premium that we paid: 20,000 yen

・The amount of social insurance deduction: 394,800 yen (in full) ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ (2)
・The amount of amount of reduction for life insurance: 28,000 yen (limit) ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ (3)
・Earthquake premium deduction: 10,000 yen ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ (4)
・Spouse deduction: 330,000 yen ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ (5)
・Support deduction: 330,000 yen ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ (6) note 1
・Basic deduction: 330,000 yen ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ (7)
・Deduction = (2)+(3)+(4)+(5)+(6)+(7) = 1,422,800 yen ‥ ‥ ‥ (8)

As note 1 support relatives under 16 are not objects of credit for dependents, it is not included in support deduction.


●Amount of standard of assessment (1)-(8)

3.86 million yen - 1.4228 million yen = 2,437,200 yen → 2,437,000 yen (less than 1,000 yen cutting off)

●The amount of municipal tax calculation income percent

2,437,000 yen *8% (tax rate of municipal tax) = 194,960 yen ‥ ‥ ‥ ‥ ‥ ‥ (9)

●The amount of prefectural tax calculation income percent

2,437,000 yen *2.025% (tax rate of prefectural tax) = 49,349.25 yen → 49,349 yen (less than 1 yen cutting off) ‥ ‥ ‥ (10)

●Adjustment deduction

As total taxable income amounts of money ((1)-(8)) of A exceed 2 million, 5% of amounts of money (when less than 50,000 yen 50,000 yen) that subtracted i from next a (4% of municipal tax, prefectural tax 1%) become adjustment subtraction.
・Oh, sum that added net total of difference of personal deduction with income tax
50,000 yen +50,000 yen +50,000 yen = 150,000 yen
・Sum that subtracted 2 million yen from total i taxable income amount of money
2.437 million yen - 2 million yen = 437,000 yen
As it is a-i <50,000 yen,
・Municipal tax adjustment deduction
50,000 yen *4% = 2,000 yen ‥ ‥ ‥ (11)
・Prefectural tax adjustment deduction
50,000 yen *1% = 500 yen ‥ ‥ ‥ (12)

●It is the amount of municipal tax income percent after the subtraction: (9)-(11)

194,960 yen - 2,000 yen = 192,960 yen → 192,900 yen (less than 100 yen cutting off) ‥ ‥ ‥ (13)

●It is the amount of prefectural tax income percent after the subtraction: (10)-(12)

49,349 yen - 500 yen = 48,849 yen → 48,800 yen (less than 100 yen cutting off) ‥ ‥ ‥ ‥ (14)

●It is the amount of income percent after the subtraction: (13)+(14) = 241,700 yen ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ ‥ (A)
●The amount of per capita rate: 4,400 yen (municipal tax) +1,800 yen (prefectural tax) = 6,200 yen ‥ ‥ ‥ ‥ (B)
The amount of a tax (A)+(B) of 2020

241,700 yen +6,200 yen = 247,900 yen

※Person who wants to make the amount of a tax estimate and report look at the amount of a tax simulation (the amount of a tax estimate, report making).

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]

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