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Income

Last update date March 25, 2019

Type and calculation method of income
Type of income Calculation method of income amount of money
Earned income
(salary, wage, bonus)
Amount of money of income amount of money - earned income deduction = earned income
Business income
Income which agriculture, fishery, manufacturing industry, wholesale trade, retail business, service industry, doctor, other business cause
Amount of money of income amount of money - necessary expense = business income
Income from interests
(interest such as public loan, corporate bond, deposits and savings)
Amount of money of income amount of money = income from interests
Amount of dividend income
(allotment of stocks and investment)
Amount of money of interest = amount of dividend income of debt that we needed for income amount of money - capital acquisition
Income from real estate
(rent, the ground rent, key money, rent of ship)
Amount of money of income amount of money - necessary expense = income from real estate
Capital gain
(income when we sell property such as land, to produce)
Amount of money (note) of expense - special deduction = capital gain such as the acquisition value of income amount of money - assets
Retirement income
(the retirement bonus, lump sum pension)
(the amount of income amount of money - retirement allowance exemption) amount of money of X 1/2 = Retirement income
※For details, please refer to "exception of taxation of Retirement income".
The forest income
(income by felling, transfer of> except the forest <land)
Amount of money of income amount of money - necessary expense - special deduction = forest income
Occasional income
(refund of bicycle race, horse racing, the prize money, compensation for eviction of quiz)
Amount of money (note) of amount of money - special deduction (500,000 yen) = occasional income that we expended to get income amount of money - income
Miscellaneous incomes
(pension , income except the above including pension)
Net total of next a and i
Oh, it is the amount of income amount of money - deduction from the pension such as public pensions
i income amount of money (except thing concerned with public pensions) - necessary expense

(note) when calculate gross income amount of money, do long-term thing of aggregate taxation and occasional income with sum that did income amount of money that demanded by the calculating formula mentioned above a half in capital gains.

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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