About contents of tax payment notice, tax amount notice about fixed amount tax reduction

　When "adjustment of income percent" occurs in tax payment letter of advice or tax amount letter of advice issued by Motoichi, we list sum with "fixed amount tax reduction" as "special tax credit".
The breakdown of each individual is not provided.
As each ward office sends "news about personal municipal tax, prefectural tax, forest environmental tax in 2024" to applicable one, please confirm that about breakdown of deduction.

[Reference] Please see here for the details of the notice.
2024 municipal tax, prefectural tax, forest environmental tax tax payment letter of advice (sample) (PDF: 682KB)
2024 municipal tax, prefectural tax, forest environmental tax amount letter of advice (for paper) (sample) (PDF: 169KB)
2024 municipal tax, prefectural tax, forest environmental tax amount letter of advice (for electronic) (sample) (PDF: 352KB)

This is an adjustment measure to reduce the tax amount so that those who have income slightly higher than the tax exemption standard for personal residence tax do not fall below the tax exemption standard.
If the total income amount is less than a certain amount, the amount calculated by the following formula (adjustment of income percent) is deducted.

Adjustment amount of income percent = income percent tax exemption limit-(gross income amount, etc.-income percent (*)))
(※) If there is an adjustment deduction, dividend deduction, special tax deduction such as housing borrowings, donation tax deduction (excluding special deduction for declaration), and foreign tax deduction, the amount after deduction.

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