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Tax credit

Last update date May 1, 2020

Adjustment subtraction

In the personal residence tax after 2007, reduction measures to adjust burden increase based on difference of human deduction of income tax and residence tax to are taken and subtract amount of money that demanded by the following calculation methods from the amount of total calculation income percent so that burden on individual tax payers does not change by the taxation system revision with transfer of tax revenue sources.
Calculation methods of adjustment subtraction are as follows.

  • When total taxable income amount of money of personal residence tax is 2 million yen or less
    5% of either small amount of money of next (a) and (i) (4% of municipal tax, prefectural tax 1%)
    (a) Net total of difference of human deduction with income tax
    (i) Total taxable income amount of money of personal residence tax
  • When total taxable income amount of money of personal residence tax is more than 2 million yen
    5% of amounts of money (when less than 50,000 yen 50,000 yen) that deducted amount of money of (i) from amount of money of next (a) (4% of municipal tax, prefectural tax 1%)
    (a) Net total of difference of human deduction with income tax
    (i) Amount of money that subtracted 2 million yen from total taxable income amount of money of personal residence tax

Special tax credit (home loan subtraction) such as house borrowed money

House borrowed money subtracts amount of money that demanded from contents of final income tax return of salary payment report and income tax by the following expressions among people whom we receive application and the amount of deductibility was not able to subtract for income tax in special subtraction from the amount of total calculation income percent for income tax.

Expressions of special tax credit such as house borrowed money

When we start the residence in 2010 by 2021

(1)With sum that we could subtract home loan of income tax and were not able to subtract for income tax in sums
(2)Either few amounts of money of 5% of taxation gross income amounts of money of income tax (upper limit 97,500 yen)

X
(run)

Four-fifths municipal tax
A one-fifth prefectural tax

When we start the residence in 2014 by 2021 and we correspond to the specific acquisition (note 1)

(1)With sum that we could subtract home loan of income tax and were not able to subtract for income tax in sums
(2)Either few amounts of money of 7% of taxation gross income amounts of money of income tax (upper limit 136,500 yen)

X
(run)

Four-fifths municipal tax
A one-fifth prefectural tax

(note 1) We say the acquisition of house when the specific acquisition is the consumption amount of a tax that the consumption amount of a tax included in sum of value such as the acquisition of house of resident or sum of expense should be imposed on by tax rate of 8% or 10%.

(a) When we expend donation to group (the outside site) which constant donation for branch office of donation (targeted for exception subtraction) for the metropolis and districts, municipality, community chest society of (i) Address place or the Japanese Red Cross Society, donation (other than exception subtraction object) for the (cormorant) metropolis and districts, municipality, donation to group which (e) Yokohama-shi appointed by the regulations, (o) Kanagawa appointed by the regulations, we subtract for public and net total for exception that we calculated by the next method from municipal tax, prefectural tax each.

Calculation method of deduction

For basic subtraction

Municipal tax…("either small amount of money" of "above (a), (i), (cormorant), net total of (e)" or "30% of gross income amounts of money" -2,000 yen) *8%
Prefectural tax…("either small amount of money" of "above (a), (i), (cormorant), net total of (o)" or "30% of gross income amounts of money" -2,000 yen) *2%

For exception subtraction

Municipal tax…Either small amount of money of "4/5 (amount of money -2,000 yen of above (a)) X subtraction ratio X" or "*20% amount of municipal tax income percent (after the subtraction of adjustment deduction) (※)"
Prefectural tax…Either small amount of money of "1/5 (amount of money -2,000 yen of above (a)) X subtraction ratio X" or "*20% amount of prefectural tax income percent (after the subtraction of adjustment deduction) (※)"
(※) It is 10% until 2015.

Subtraction ratio for exception subtraction
Net total of difference of the amount of taxation gross income amount of money (note 1) - personal deduction Subtraction ratio
It is 1.95 million yen or less 0 yen or more 84.895%
3.3 million yen or less more than 1.95 million yen 79.79%
6.95 million yen or less more than 3.3 million yen 69.58%
9 million yen or less more than 6.95 million yen 66.517%
18 million yen or less more than 9 million yen 56.307%
40 million yen or less more than 18 million yen 49.16%
More than 40 million yen 44.055%
Less than 0 yen (when we do not have taxation forest income amount of money and taxation Retirement income amount of money) 90% (note 2)
Less than 0 yen (when we have taxation forest income amount of money or taxation Retirement income amount of money) Ratio to fix for Local Tax Law

(note 1) Taxation gross income amount of money says taxation gross income amount of money of municipal tax, prefectural tax.
(note 2) When you have taxation forest income amount of money and taxation Retirement income amount of money, please refer to ward office Tax Division City Tax Section.

For report exception subtraction

When there is application of hometown tax one stop exception system (report exception system) among things which we contributed to the local government after April 1, 2015, report exception deduction is added. It is amount of money that report exception deduction multiplies ratio to raise on the next face by exception deduction and got.
Information about expansion for donation tax credit (hometown tax)

Subtraction ratio for report exception subtraction
Net total of difference of the amount of taxation gross income amount of money (note 1) - personal deduction Subtraction ratio
1.95 million yen or less 5.105/84.895
3.3 million yen or less more than 1.95 million yen 10.21/79.79
6.95 million yen or less more than 3.3 million yen 20.42/69.58
9 million yen or less more than 6.95 million yen 23.483/66.517
More than 9 million yen 33.693/56.307

(note 1) Taxation gross income amount of money says taxation gross income amount of money of municipal tax, prefectural tax.

Report of donation subtraction

By March 15 of the next year when we donated, it is necessary to perform final income tax return to tax office of jurisdiction of Address places to receive subtraction from income tax and personal municipal tax, prefectural tax.
In addition, as for the which received home loan subtraction, and income tax is 0 yen, and catches subtraction only from personal municipal tax, prefectural tax, report is necessary for ward office to live. (as for the style of report this)
In addition, in the case of report, receipt of donations certificate (receipt which the local government which we contributed issues) is necessary.
※Hometown tax one stop exception system which caught application is excluded.

◆As for the making of decision report, "making corner (National Tax Agency) (the outside site) is convenient for decision reports".
As the amount of a tax is automatically calculated by inputting amounts of money according to information for screen in this section and can make decision report, please use by all means.
For more details, please see "final income tax return feature" (National Tax Agency) (the outside site). In addition, person who receives application of donation subtraction of hometown tax in salaried employees of year-end tax adjustment finished "please see (National Tax Agency) (the outside site) to made hometown tax.
Information about expansion for donation tax credit (hometown tax)

Adjustment measures of income percent

When gross income amounts of money are constant amount of money or less, we subtract sum (the amount of adjustment of income percent) that we calculated in the next calculating formula.

Amount of adjustment = income percent tax exemption limit - (gross income amounts of money amount of - income percent (※)) of income percent
(※) When the amount of a tax special deduction, donation amount of a tax deduction and the amount of a tax foreign deduction include adjustment deduction, allotment deduction, house borrowed money, sum after the subtraction.

Thing for adjustment of double burden

Dividends credit (note)

Requirements of dividends credit and deduction

Division

Allotment of profit

In stock investment trust, it is other than stock investment trust such as in foreign currency In stock investment trust, it is stock investment trust such as in foreign currency
Amount of dividend income included in part 10 million yen of taxation gross income amount of money or less

Municipal tax: 2.24%
Prefectural tax: 0.56%

Municipal tax: 1.12%
Prefectural tax: 0.28%

Municipal tax: 0.56%
Prefectural tax: 0.14%

Amount of dividend income included in part more than 10 million yen of taxation gross income amount of money

Municipal tax: 1.12%
Prefectural tax: 0.28%

Municipal tax: 0.56%
Prefectural tax: 0.14%

Municipal tax: 0.28%
Prefectural tax: 0.07%

(note) when choose report separate taxation, dividends credit is not applied.

Foreign tax credit

When income tax and tax equivalent to municipal tax, prefectural tax are imposed in foreign country, sum that we were not able to subtract for income tax subtracts 6% of foreign country tax credit limits of income tax from the amount of prefectural tax income percent as limit, but sum that even the amount of prefectural tax income percent was not able to subtract subtracts 24% of foreign country tax credit limits of income tax from the amount of municipal tax income percent as limit.

The amount of allotment percent subtraction

When we list in report about specific allotment, we subtract the amount of allotment percent from the amount of income percent (after special the amount of a tax deduction, adjustment measures subtraction of donation amount of a tax deduction, foreign the amount of a tax deduction, income percent such as adjustment deduction, allotment deduction, house borrowed money) and it returns about thing which we cannot subtract or allot.

Stocks subtract capital gain percent frame

When there is report about transfer gain such as listed stocks in withholding taxes account, stocks subtract the amount of capital gain percent from the amount of income percent (after special the amount of a tax deduction, adjustment measures subtraction of donation amount of a tax deduction, foreign the amount of a tax deduction, income percent such as adjustment deduction, allotment deduction, house borrowed money) and it returns about thing which we cannot subtract or allot.

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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Page ID: 818-151-417

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