About issuance of certificate of person with a disability deduction of elderly person

Even if you have not received a certificate of disability, if the head of each ward Health and Welfare Center recognizes that the person or dependent relative who reports income is 65 years of age or older and the condition of physical disability or dementia falls under certain criteria, We will issue a “Certificate for Persons with Disability Deduction” that can receive a certain amount of income deduction as a “deduction for persons with disabilities”.

Those who meet all of the following requirements as of the certification reference date (explanatory note)
(1) Those who live in Yokohama City and have resident registration
(2) 65 years or older
(3) Person whose condition of physical disability or dementia falls under any of the following 1 to 4
(Note) The certification base date is December 31 of the target year for income deductions.
[Example] For 2020, December 31, 2020 (however, if you died during the target year, the date of death)

State of physical disability or dementia

Deductions for persons with disabilities

• ① Those who are equivalent to physically handicapped (from grade 3 to grade 6)
• ② Those who are equivalent to dementia (mild or moderate)
• ③ Those who are equivalent to persons with intellectual disabilities (mild or moderate)

Special deduction for persons with disabilities

• ① Those who are equivalent to physically handicapped (grade 1 or 2)
• ② Those who are equivalent to dementia (severe)
• ③ Those who are equivalent to persons with intellectual disabilities (severe)
• ④ Those who are bedridden for about 6 months or more and have difficulty in daily life such as eating and excretion.

With this certificate, you can receive a certain amount of deduction from taxable income such as income tax and municipal tax.

Since certification for long-term care and certification for persons with disabilities have different criteria, those who have been certified as requiring long-term care are not necessarily eligible for deduction for persons with disabilities.
In addition, even those who have not received certification for long-term care may be eligible for certification for deduction for persons with disabilities.

①Application Form
②Certificate of insured person The Long-term Care Insurance
③Identity verification documents for those who come to the office at the counter

※②If you don't have it, please contact Elderly and Disabled Support Division Health and Welfare Center.
※If the person coming to the counter is proxy/agent or the messenger, a power of attorney may be required.

If you have any questions, please contact each ward office.