Frequently Asked Questions about municipal tax, citizen of the prefecture tax report

The personal municipal tax, prefectural tax, and forest environmental tax are levied on the income for one year from January 1 to December 31 the following year, so income, necessary expenses and income deductions are required to be declared to the Tax DivisionAddress Office on January 15 (if March 15 falls on a Saturday or Sunday, the next open date will be due.) That's a report for that.

We send to one where municipal tax, prefectural tax return was submitted based on report situation of the previous year, taxation situation and think that report is necessary. We also send it to those who have income from pension and have not filed a tax return with the tax office.

Those who need to declare are those who had Address in Yokohama City as of January 1 (including those who were transferred out after January 2), and whose income during the previous year falls under the following: .
However, those who have filed a final income tax return to the tax office are considered to have filed municipal tax and prefectural tax at the same time, so there is no need to file a municipal tax or prefectural tax again.
1. Persons whose income from public pension, etc. is 4 million yen or less and whose income other than miscellaneous income related to public pension, etc. is 200,000 yen or less
2. A person who has been paid salary from one place and whose total amount of income other than salary income (dividends, real estate, miscellaneous income, etc.) is 200,000 yen or less
3. A person who has been paid salary from two or more places and whose total amount of salary income that was not adjusted at the end of the year and various income amounts other than salary income is 200,000 yen or less
4. A person who had no income
　The following persons need to file a municipal tax / prefectural tax if they do not submit a final income tax return to the tax office, such as no income tax to be paid or income tax to be refunded.
5. People who have income from businesses such as cosmetics retail, insurance diplomacy, etc., rent, dividends, etc.
6. Persons who had various incomes (dividends, real estate, miscellaneous income, etc.) other than employment income (excluding 2)
7. Person who receives salary from two or more places (excluding 3)
8. A person who does not have a withholding slip due to daily salary income
9. A person who has retired in the middle of the year with only salary income and has not been re-employed
If you do not file a tax return even though you need to file a tax return, you may conduct a tax survey in Motoichi and make an additional charge. Please be sure to declare by the deadline.
Even if you do not have income, you will need to make a declaration to issue various welfare-related taxable (non-taxable) certificates, certify Child Allowance's eligibility for payment, and determine the reduction of national health insurance premiums.

For personal municipal tax, prefectural tax, and forest environmental tax, the due date is January 1 of that year. If you lived in Yokohama City on January 1, you will have to pay the personal municipal tax, prefectural tax, and forest environmental tax for that year to Yokohama City. Therefore, we submit report which becomes the basis of the calculation to Yokohama-shi.

We provide guidance on how to fill out the declaration form by telephone or at the counter. The declaration form is sent from each ward office, Tax Division City Tax Section. Please contact us. In addition, please confirm required documents beforehand when you come to the counter.
Details of the basic declaration can be found on the following page.
About report of municipal tax, prefectural tax Yokohama-shi
Example of description (PDF: 1,396KB)

It's not a final tax return. The final tax return is an income tax return filed with the tax office.

Those who have filed a final income tax return to the tax office are considered to have filed municipal tax and prefectural tax at the same time, so there is no need to file a municipal tax or prefectural tax again.

In principle, you need to declare it. By making a declaration, it is determined that there is no income, and you can judge it as tax-exempt. Even if you do not have income, you will need to make a declaration to issue various welfare-related taxable (non-taxable) certificates, certify Child Allowance's eligibility for payment, and determine the reduction of national health insurance premiums.

pension's income report is submitted by the Japan pension Organization and other organizations, so it is not necessarily necessarypension. However, the items reported in the Public pension Payment Report are limited to the amount paid by pension, social insurance premiums for Long-term Care Insurance Premium, National Health Insurance and Medical Care for Elderly Seniors deducted from pension, and related to dependent relatives such as deductions for persons with disabilities, and spouse deductions. Therefore, if you have any other deductions (life insurance deductions, earthquake insurance deductions, medical expenses deductions, etc.), you need to declare them.

If you are submitting a salary payment report from your company and do not have income or deductions that are not listed in the salary payment report, you do not need to submit a municipal tax / prefectural tax return.

When submitting a tax return, you do not need to submit a municipal tax / prefectural tax return.
※Even if the tax office determines that a final tax return is not required due to business income of 480,000 yen or less, a municipal tax and prefectural tax declaration is required.

Those who earn less than 4 million yen in public pension, etc. and earn less than 200,000 yen in income other than miscellaneous income related to public pension, etc., do not need to submit a final income tax return in principle. In such a case, if you have income other than the public pension, etc., and if you declare various deductions, please file municipal tax and prefectural tax.
[Reference]
Announcement of establishment of a tax return-free system for pension income earners Yokohama City

If the tax return has been completed and the attached materials are available, a person other than the person can submit it on behalf of the person. In the case of proxy submission, presentation or copy of the filer's My Number Card (if you do not have a My Number Card, documents that can confirm your My Number and documents that can confirm that you are the owner of the My Number listed on the report) Attachment is required.
You can also submit it by mail.
※Not only elderly families, but also those who have difficulty filing their own declarations can be submitted on behalf of them.

Survivors' pensions are not subject to personal municipal tax, prefectural tax, or forest environmental tax, but even in such cases, issuance of various welfare-related taxable (non-taxable) certificates, certification of Child Allowance's eligibility for payment, and National Health Insurance A declaration is required to determine the reduction of the premium.
[Related QA] I have no income and I am dependent. Do I need to declare?

disability pension is not subject to personal municipal tax, prefectural tax, or forest environmental tax, but even in such cases, it is necessary to issue various welfare-related tax (non-taxable) certificates, certify Child Allowance's eligibility, and judge the reduction of national health insurance premiums.
[Related QA] I have no income and I am dependent. Do I need to declare?

You may need to file a tax return, but you may not need to file a tax return in the following cases:

1. If you have a part-time job and have a salary payment report submitted by your employer (if you have not retired or if the payment amount exceeds 300,000 yen, your employer will be required to submit it legally. There is.)
2. If you are dependent on someone (only if you are dependent on the city)

If you do not fall under any of the above, please make a declaration to determine tax exemption.

If you are dependent and have no income, you do not need to file a declaration in principle, but please report as a person without income.
※If there is no report, in Motoichi, you will be in a state where only information that you are dependent on dependents (only if you are dependent on the city).
※Since the income status is not fully confirmed, some items of the taxable (non-taxable) certificate are indicated as * (asterisk).
※If you need to indicate 0 yen on the taxable (non-taxable) certificate, you will need to submit a tax return. For example, if you need to submit a taxable (non-taxable) certificate to the dependent's health insurance union or company, you may need a taxable (non-taxable) certificate written as 0 yen.

If you need to make a declaration, you need to submit it to Yokohama City. For personal municipal tax, prefectural tax, and forest environmental tax, the due date is January 1 of that year. If you lived in Yokohama City on January 1, you will have to pay the personal municipal tax, prefectural tax, and forest environmental tax for that year to Yokohama City. Therefore, we submit report which becomes the basis of the calculation to Yokohama-shi.

If you have a monthly payroll statement, please refer to that. In this case, please fill in "3 Breakdown of salary" in the upper left of the back of the report.

If you did not have income (income), please fill in the living conditions during the same year in the lower column on the surface of the report.
If you have a deductible spouse or dependent relative, even if you do not have income (income), please indicate so.

If you do not have income (income), personal municipal tax, prefectural tax, and forest environmental tax are exempt. Therefore, there is no need to enter life insurance deductions or earthquake insurance deductions, which are income deductions for calculating the standard tax amount, which is the basis for calculating the tax amount.
If you have a deductible spouse or dependent relative, even if you do not have income (income), please indicate so.

Please fill in the “medical expenses Deduction column” of “4-1 Amount deducted from income” on the back of the declaration form. It is necessary to attach the “medical expenses Deduction Statement” when making a declaration.
※The medical expenses deduction declared in the municipal tax and prefectural tax declaration is reflected only in personal municipal tax and prefectural tax. Please note that does not reflect it to income tax. If you want to be eligible for income tax, you must submit a tax return to the tax office. If you submit a final tax return, you do not need to file a municipal tax or prefectural tax.

If the local government of the donation is a local government subject to special deduction, please fill out "Prefectures, municipalities (donations subject to special deduction)" in "6 Donation Tax Credit" on the back of the tax return. Please attach or present the donation receipt, breakdown, etc. at the time of declaration.
※If you use the one-stop exception system for hometown tax payment and meet the application conditions of the one-stop exception system, you do not need to file your hometown tax payment individually.
※If you want to receive a donation tax credit for income tax, you must file a tax return with the tax office. In this case, you do not need to submit a municipal tax / prefectural tax return.

You may need to make a declaration if the conditions are met.
The economic benefit (price of return goods) when receiving return goods by hometown tax payment corresponds to temporary income. This is because donations for hometown tax payments are not treated as expenditures for obtaining return goods (income) and are subject to donation deductions. Please note that a report is necessary when "the totals of the price of return favor product exceed 500,000 yen a year" or when "money of lump sum of the life insurance and term return of the insurance against loss exceeds 500,000 yen a year in conjunction with other occasional income".

It is subject to declaration as miscellaneous income. The amount obtained by subtracting necessary expenses from the amount received is eligible.
※If you submit a final tax return, you do not need to file a municipal tax or prefectural tax.

You need to declare it. If you have income other than salary income, you must declare it regardless of the amount of income.
※If you submit a final tax return, you do not need to file a municipal tax or prefectural tax.

Even if you do not have a certificate of disability, those who are 65 years or older who have received certification for long-term care (1 to 5 requiring nursing care) on the reference date (December 31 of the previous year) may be subject to the provisions of the Local Tax Law Enforcement Order. May be eligible for deduction for persons with disabilities. In order to receive deductions for persons with disabilities under this rule, a certificate for persons with disability deductions is required.
Those who have been certified as eligible for deduction for persons with disabilities or those who support those who have received the certification can receive deductions for persons with disabilities by reporting with this certificate.

It is issued at each ward office Health and Welfare Center Elderly and Disabled Support Division.
For more information, please contact each ward office Health and Welfare Center Elderly and Disabled Support Division.
[Reference]
About issuance of certificate of person with a disability deduction of elderly person

Please confirm whether residence tax (municipal tax, prefectural tax) is withheld.
If it is not withheld, a declaration is required.
※If you submit a final tax return, you do not need to file a personal municipal tax or prefectural tax.
※Even if the dividend income does not file a final tax return with the tax office as a small dividend, it is necessary to file a personal municipal tax, prefectural tax, and forest environmental tax.

You can declare it even after the deadline has passed. The tax amount for personal municipal tax, prefectural tax, and forest environmental tax is determined from May to June every year, so please report as soon as possible.
If you file a tax return after the tax amount has already been determined, we will send you a tax change notice depending on the content of the tax return.

Based on the tax return, if personal municipal tax, prefectural tax, or forest environmental tax are levied, check the tax payment letter sent to your home or the special collection tax amount determination letter issued through the company etc. Please give me. In the case of tax exemption, we do not send you a tax notice.

The report will be sent out the following year based on the results of the previous year.
※If a salary payment report is submitted and it is the same as the contents of the declaration, we may not send it.

Please use the personal residence tax tax simulation (estimation of tax amount / preparation of tax return). You can print out the created one and report it at the counter or by mail.