[Insufficient benefits] Frequently Asked Questions

"Insufficient payment" means that if there is a shortage in the amount of adjustment benefits implemented in 2024 due to the following circumstances, additional payment will be made in 2025.
①In calculating adjusted benefits, the actual amount of income tax and fixed-rate tax cuts for 2024 was determined by calculating using the estimated amount based on 2023 income (estimated income tax amount for 2024). When there is a difference between the required amount originally to be paid and the initial adjustment benefit amount.
②　If the person or dependent relative is not eligible for the fixed amount tax reduction and does not fall under the head of household or household member of the household eligible for benefits for low-income households.
For details, please refer to "[Information on Insufficient Benefits] Benefits (Insufficient Benefits) Supplementing Fixed Tax Reduction".

For those who are eligible for the shortfall payment, we will send documents stating the amount of the payment from July 2025.

However, some people need to apply depending on the target requirements, so please refer to "[Information on Insufficient Benefits] Benefits (Insufficient Benefits) that supplements the fixed amount tax reduction."

The application procedure will be announced on a web page as soon as details are determined, so please wait for a while.

Documents will be sent to the target persons after July 2025, and will be paid sequentially from August 2025.
The specific payment timing will be announced on the web page as soon as it is decided.

There is no shortfall payment from Yokohama City.
Local governments with resident registration as of January 1, 2025 will calculate the shortfall payment.

If you meet the target requirements, you will receive a shortfall payment from Yokohama City.
Procedures will be announced on a web page as soon as details are determined, so please wait for a while.

This is because the withholding slip for 2024 describes only the fixed amount tax reduction for income tax.
It does not include the fixed amount tax reduction for personal residence tax in 2024.
About fixed amount tax reduction for resident tax, please confirm "2024 municipal tax, prefectural tax special collection tax amount letter of advice".
(Reference: Approach to Fixed-rate Tax Reduction Amount)
Fixed amount of income tax reduction: 30,000 yen x (person + spouse of the same living + dependent relative)
Fixed amount of tax reduction for personal residence tax: 10,000 yen x (person + spouse of the same living + dependent relative)

If the income and income tax during 2024 are finalized and the fixed amount tax reduction cannot be achieved, it will be eligible for shortfall benefits.
Procedures will be announced on a web page as soon as details are determined, so please wait for a while.

If you meet the requirements for payment of shortfall benefits, you can pay them together. (For details, please refer to [Information on Insufficient Benefits] Benefits (Insufficient Benefits) that supplements the fixed amount tax reduction.")

If you meet the requirements for payment of shortfall benefits, you can pay them together. (For details, please refer to [Information on Insufficient Benefits] Benefits (Insufficient Benefits) that supplements the fixed amount tax reduction.")

If you have a Address in Yokohama as of January 1, 2025, you will be eligible for the shortfall. However, in this case, 10,000 yen for personal residence tax is not included, and the benefit amount is calculated based on only 30,000 yen for income tax.

Even if you are eligible for adjustment benefits, as of January 1, 2025, if you do not have a resident registration in Yokohama City, you will not be eligible for shortfall benefits.

[Insufficient payment 1] In principle, it is a push type, but depending on the situation, an application may be required. Details up to the payment will be announced on the web page as soon as they are decided.
[Insufficient payment 2] Since it is necessary to confirm the payment requirements, in principle, an application from the person himself is required. Details such as necessary documents will be announced on the web page as soon as they are decided.
(Please check here for [Insufficient Benefit 1] and [Insufficient Benefit 2].)

Documents will be sent to the target persons after July 2025, and will be paid sequentially from August 2025.
The specific payment timing will be announced on the web page as soon as it is decided.

If you were dependent on the day you died, the benefits will not change.

It is not eligible for shortfall benefits.
(Note) In calculating income tax during 2024, the status of dependents refers to the status of dependents on December 31, 2024, so even if the number of dependent relatives increases during 2025, the shortfall benefit will not be affected.

It is not subject to taxation and foreclosure such as income tax and personal residence tax according to the "Law Concerning the Prohibition of Seizure Related to Price Soaring Measures Benefits".