Notification of revision of residence tax tax system (for fiscal 2022)

The contents of the tax system revision of personal municipal tax and prefectural tax that will be implemented from 2022 are as follows.

• About extension of exception of mortgage loan deduction

• Tax exemption measures such as subsidies related to child care implemented by the national and local governments

• Adjustment of income taxation in Retirement

We extend special measures of deduction period of special tax credit (home loan deduction) such as housing borrowings for 13 years. The details are as follows. In addition, if the total income amount for the year covered only for this extended part is 10 million yen or less, the floor area requirement will be eased and houses with a floor area of 40 square meters or more and less than 50 square meters will be targeted.

• Date of commencement of residence

From January 1, 2021 to December 31, 2022

• Contract period

In the case of custom housing　 From October 1, 2020 to September 30, 2021

From December 1, 2020 to November 30, 2021

From the viewpoint of child care support, tax exemption is provided for subsidies related to child care from countries and local governments mainly for childcare. The target range is subsidies for the usage fee of facilities and services related to child care.
Example of Target: The following subsidies from national and local governments

• Subsidies for babysitter usage fees
• Subsidies for usage fees for unlicensed childcare facilities, etc.
• Subsidies for usage fees for facilities that take care of children, such as temporary custody and childcare for sick children.

※Subsidies provided in conjunction with the above subsidies (eg, living support, housework support, side meals for childcare facilities, transportation expenses, etc.) are also eligible.

Regarding retirement allowances paid after January 1, 2022, retirement allowances that have been with the company for 5 years or less and do not fall under specific officer allowances, etc., exceed 3 million yen in the remaining amount after deducting retirement income deduction For the portion, half tax will no longer be applied.

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

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

Tax Division City Tax Section, each ward office

Ward Office	Window	TEL	E-Mail address
Aoba Ward	55th floor on the 3rd floor of Aoba Ward Office	045-978-2241	[email protected]
Asahi Ward	28th floor, 2nd floor of Asahi Ward Hall Main Building	045-954-6043	[email protected]
Izumi Ward	304, 3rd floor of Izumi Ward Office	045-800-2351	[email protected]
Isogo Ward	34th floor, Isogo Ward Office, 3rd floor	045-750-2352	[email protected]
Kanagawa Ward	325 on the 3rd floor of Kanagawa Ward Hall Main Building	045-411-7041	[email protected]
Kanazawa Ward	304, 3rd floor of Kanazawa Ward Office	045-788-7744	[email protected]
Konan Ward	31st floor, Konan Ward Office, 3rd floor	045-847-8351	[email protected]
Kohoku Ward	31st floor, Kohoku Ward Office, 3rd floor	045-540-2264	[email protected]
Sakae Ward	30th floor, 3rd floor of Sakae Ward Hall Main Building	045-894-8350	[email protected]
Seya Ward	33rd floor, Seya Ward Office, 3rd floor	045-367-5651	[email protected]
Tsuzuki Ward	34th floor, Tsuzuki Ward   Office, 3rd floor	045-948-2261	[email protected]
Tsurumi Ward	No. 2 on the 4th floor of Tsurumi Ward Office	045-510-1711	[email protected]
Totsuka Ward	72th floor, Totsuka Ward Office, 7th floor	045-866-8351	[email protected]
Naka Ward	43rd floor on the 4th floor of Naka Ward Office Main Building	045-224-8191	[email protected]
Nishi Ward	44th floor, Nishi Ward Office, 4th floor	045-320-8341	[email protected]
Hodogaya Ward	26th floor, 2nd floor of Hodogaya Ward Hall Main Building	045-334-6241	[email protected]
Midori Ward	35th floor, Midori Ward Office, 3rd floor	045-930-2261	[email protected]
Minami Ward	33rd floor, Minami Ward Office, 3rd floor	045-341-1157	[email protected]