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- Notification of revision of residence tax tax system (for fiscal 2023)
The text is from here.
Notification of revision of residence tax tax system (for fiscal 2023)
Last updated on December 3, 2024.
Contents of tax system revision of personal municipal tax, prefectural tax carried out from 2023 are as follows.
Regarding the application of special tax credits (home loan credits) such as housing loans, those who moved in between January 2022 and December 2025 are newly eligible.
| Date of moving in | Resident tax deduction limit | |
|---|---|---|
| １ | From January 2013 to December 2025 (except in cases 2 and 3) | ①Of the mortgage deductible amount of income tax, the lesser of the amount that could not be deducted by income tax or 5% (up to 97,500 yen) of the taxable gross income amount of income tax, etc. |
| ２ | In the case of A from April 2014 to December 2021. | ①Of the mortgage deductible amount of income tax, the lesser of the amount that could not be deducted by income tax or 7% of the taxable gross income amount of income tax (up to 136,500 yen) |
| ３ | In the case of B from January to December 2022 |
A When the consumption tax, etc. included in the amount of consideration or expenses related to the acquisition of a resident's house is the consumption tax, etc. to be imposed at a tax rate of 8% or 10%.
B The amount of consumption tax included in the amount of consideration or cost related to the acquisition of a resident's house, etc. is 10%, and within a certain period (in the case of new construction, from October 2020 to September 2021, in the case of acquisition, extension or renovation of a house, etc., from December 2020 to November 2021).
Effective December 31, 2026, the application period for the special provision for medical expenses deduction, which is applied when purchasing switch OTC drugs (those requiring guidance and over-the-counter drugs that have been diverted from medical use), has been extended by five years.
In addition, the scope of drugs subject to deduction has been revised. For details, please refer to the Ministry of Health, Labour and Welfare's website "Self-medication tax system (income deduction system for specific drug purchases) (external site)".
Due to the reduction of the adult age under the Civil Code, those aged 18 or 19 as of January 1, 2023 will not be minors in determining whether municipal tax and prefectural tax will be imposed. .
Minors are not taxed if the total income during the previous year is less than 1.35 million yen, but those who do not become minors have a total income during the previous year exceeding 450,000 yen (Note 1) Will be taxed if you do.
| Until FY2022 | From FY2023 |
|---|---|
Under 20 years old | Under 18 years old |
(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.
Contact information
If you have any questions, please contact 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] |
Inquiries to this page
Tax Division, Chief Tax Department, Finance Bureau (I cannot answer consultations on individual taxation details and declarations.) Please contact your ward office Tax Division.)
Phone: 045-671-2253
Phone: 045-671-2253
Fax: 045-641-2775
E-Mail address [email protected]
Page ID: 806-532-810
