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- Revision of tax exemption measures for minors following the revision of the Civil Code
The text is from here.
Revision of tax exemption measures for minors following the revision of the Civil Code
Last updated on September 18, 2024.
Minors are not taxed if the total income during the previous year is less than 1.35 million yen, but those who do not fall as minors are total income during the previous year.
If the amount exceeds 450,000 yen (Note 1), tax will be imposed.
If you are 18 years old or 19 years old as of January 1, 2023 due to the reduction of the adult age under the Civil Code, will you be subject to municipal tax and prefectural tax?
In the judgment, it was not a minor.
Due to this effect, those who are not taxed in fiscal 2022 may be taxed in fiscal 2023.
| Until FY2022 | From FY2023 |
|---|---|
| Under 20 years old | Under 18 years old |
Those born after January 3, 2002 | Those born after January 3, 2005 |
Taxpayers of per capita rate and income rate
(Note 1) If there are dependent relatives, the range of total income during the previous year when municipal tax and prefectural tax are not levied is different.
Please refer to the link above for details.
Tax system revisions related to personal residence tax, etc.
Please refer to the link above for recent tax reforms.
Inquiries to this page
Konan Ward General Affairs Department Tax Division
Phone: 045-847-8355
Phone: 045-847-8355
Fax: 045-841-1596
E-Mail address [email protected]
Page ID: 698-561-117
