About calculation method of the back of special collection tax amount notice (for 2024)

This explanation is provided in accordance with laws and regulations as of April 1, 2024.

Gross income 1-Total income deduction 2 = Gross taxable income③
Gross taxable income 3x Tax rate = Income percent before tax credit④
Income percent before tax credit 4-Tax credit deduction 5 = Income percent⑥
Income rate 6 + per capita rate 7 + forest environmental tax 8 = special collection tax amount⑨
Special collection tax amount 9 - Deduction shortfall 10 = Deduction payment amount

(Note 1) If you have separate taxable income, the calculation method will be different.
(Note 2) "Tax deduction 5" indicates the sum of deductions such as adjustment deduction, dividend deduction, special tax deduction such as housing borrowings, donation tax deduction, dividend deduction or stock transfer income deduction, special tax deduction, etc. I am.
(Note 3) "Deduction shortfall 10" is the amount of the deduction of the dividend percent or the transfer income percent of shares, etc. that could not be deducted from the income percent.

・Per capita rate: Municipal tax 3,900 yen (* 1), prefectural tax 1,300 yen (* 2)
・Income tax rate (comprehensive tax): Municipal tax 8%, prefectural tax 2.025% (* 2)
・Forest environmental tax 1,000 yen (*3)
For those who apply to the following a or b, the per capita rate of municipal tax is reduced from 3,900 yen to 1,500 yen.
Oh, same living spouse or dependent relative who is obliged to pay per capita rate
Taxpayers who have two or more persons listed in Eia

　※1 In Yokohama City, as part of the important financial resources of the "Yokohama Green Up Plan", which promotes efforts to protect, create and nurture greenery, from 2009, the "Yokohama Green Tax", an excess tax on personal municipal tax, will be paid 900 yen per year (until 2028).
　 In addition, when per capita rate is tax-exempt or reduced, "Yokohama green tax" is not taxed.
　※2 Kanagawa Prefecture has been implementing excess taxation on personal prefectural tax since 2007 to protect and regenerate water sources (until 2026). As a result, the prefectural tax has been added to the tax rate of the income rate by 0.025%, and the tax rate of the per capita rate by 300 yen.
　※3 This national tax was established from the viewpoint of stably securing the financial resources necessary for forest maintenance, etc. in order to achieve greenhouse gas emission reduction targets and prevent disasters. Starting in fiscal 2024, 1,000 yen per year will be levied on individuals with Address in Japan, along with municipal and prefectural taxes.

・Miscellaneous loss: (Real loss-Total amount of gross income, etc. x 10%) or (Disaster-related expenditure-50,000 yen), whichever is higher
・medical expenses deduction: medical expenses’s real burden - (100,000 yen or 5% of gross income, whichever is lower) (up to 2 million yen)
※When choosing to apply the provisions of Article 4-4 of the Supplementary Provisions of the Local Tax Law, purchase costs of over-the-counter drugs, etc.-12,000 yen (up to 88,000 yen)
・Social insurance deductions, etc.: Amount paid

・Deductions for persons with disabilities: 260,000 yen (in the case of special disabled persons) 300,000 yen, (in the case of special disabled persons living together) 530,000 yen
・Deductions for widows: 260,000 yen, (in the case of single-parent deduction) 300,000 yen
・Working student deduction: 260,000 yen

If the taxpayer's total income is 25 million yen or less, the amount according to the following categories:
・Those who have a total taxable income of 2 million yen or less
Amount equivalent to 5% (prefectural tax 1%, municipal tax 4%) of the lesser of the following (1) and (2)
(1)In cases where the deductions listed in the deduction type column in the table below are applied, the sum of the amounts listed in the table amount column is the sum of the amounts listed in the table.
(2)Total taxable income

・Those who have a total taxable income of more than 2 million yen
(1)Amount equivalent to 5% (prefectural tax 1%, municipal tax 4%) of the amount obtained by subtracting the amount of (2) from the amount of money (50,000 yen if it is less than 50,000 yen) (50,000 yen)
(1)In cases where the deductions listed in the deduction type column in the table below are applied, the sum of the amounts listed in the table amount column is the sum of the amounts listed in the table.
(2)Amount obtained by subtracting 2 million yen from the total taxable income

(Note) Even if the total income is more than 24 million yen and less than 25 million yen, the difference in the human deduction is calculated as 50,000 yen uniformly.

　If special deductions such as housing borrowings pertaining to occupancy from 2009 to 2025 are applied in the previous year's income tax, the amount deducted from 1 to 2 (100 of the taxable gross income amount pertaining to income tax for the previous year If the amount exceeds the amount equivalent to 5/5 (up to 97,500 yen), the amount multiplied by the ratio in the column below.
　However, the year of residence is from 2014 to 2021 (until 2022 if the provisions of Article 61 of the Supplementary Provisions of the Local Tax Law apply), and specific acquisition, special specific acquisition (including special acquisition and special special acquisition) ) Or, in the case of special special acquisition, "5/100" as "5/100" as "70 yen", "100", "7/10", "10" and "7/10" as "10", "10" and "70" and "50", "50"
①　Special deductions such as housing borrowings pertaining to income tax for the previous year (If you have the amount of housing borrowings pertaining to specific extension or remodeling, etc., or the amount of housing borrowings pertaining to the year of residence in 2007 or 2008, the amount calculated assuming that there was no amount)
②　Amount of income tax for the previous year (the amount before application of special deductions such as housing loans)

The following donations are spent during the previous year, and the total amount (if the total amount of donations exceeds 30% of the total amount of gross income, etc., the amount equivalent to the 30%) is 2,000 yen If it exceeds, the prefectural tax of the excess amount is 2%, the municipal tax is 8%
1 Donations to prefectures, municipalities or special wards
2 Donations to the prefectural community chest society in Address or the branch of the Japanese Red Cross Society
3 Among the donations deducted under the Income Tax Law, etc., donations that contribute to the improvement of the welfare of residents are specified by prefectural or municipal ordinances in Address Prefecture.
4 Of the donations to non-profit corporations, donations that contribute to the improvement of the welfare of residents are specified by prefectural or municipal ordinances in Address.

However, in 1, if the donation subject to special deduction exceeds 2,000 yen, the amount obtained by multiplying the excess amount by the ratio in the right column according to the classification in the left column of the table below The prefectural tax is 1/5 and the municipal tax is the sum of the amount equivalent to 4/5 (if it exceeds the amount equivalent to 20% of the income percent, the amount equivalent to 20%)
In addition, if the donation of 1 after April 1, 2015 is applied to the tax return exception system, the amount obtained by adding the tax return exception deduction further

　About municipal tax, prefectural tax in 2024,
A fixed-amount tax reduction has been implemented, and the special collection tax amount after the fixed-amount tax reduction is indicated in the notice.
　If the total income amount subject to the fixed tax reduction is 18.05 million yen or less and the income percent is taxed, the special collection tax amount after the fixed tax reduction will not be collected in June 2024, and the special collection tax amount after the fixed tax reduction will be July 2024. Special collection will be made between July and May 2025.

　Deduct the amount of special tax credit from the taxpayer's income percent. However, it is limited to cases where the total income pertaining to the personal residence tax for the 2024 fiscal year of the person is 18.05 million yen or less.
　The amount of special tax credit shall be the sum of the following amounts: However, if the total amount exceeds the amount of the person's income percent (*), the amount of the income percent shall be the limit.
①10,000 yen
②Deducted spouses or dependent relatives (excluding foreign residents) 10,000 yen per person
※①The amount obtained by subtracting the special tax credit from the total amount of 2 and 2 will not be fully deducted and will be eligible for benefits.
(Note) If you are subject to income-based adjustment measures, the adjustment amount is added to the special tax credit.
About special tax credit (fixed tax reduction) of individual municipal inhabitant tax and prefectural inhabitant tax for 2024

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