Updated: March 30, 2021
How to calculate the amount of personal municipal tax income percent
table of contents
- Overview of tax calculation
- Income amount
- Income deduction
- Income percent tax rate
- Adjustment deduction
- Dividend deduction
- Special tax credit for housing loans, etc.
- Donation tax credit Foreign tax credit
- Dividend discount deduction amount ・ Capital gains tax deduction amount for stocks, etc.
Overview of tax calculation
- Taxable income amount ( income amount – income deduction amount )
- tax rate
- Adjustment deduction
- Dividend deduction
- Special deduction for housing loans, etc.
- Donation tax credit
- Foreign tax credit
- Dividend discount deduction amount ・ Capital gains tax deduction amount for stocks, etc.
* Dividend discount deductions that could not be deducted from the income percent and capital gains tax deductions for shares, etc. will be applied to the per capita rate (even if there is an unpaid collection amount, it will be applied). The amount that cannot be fully allocated will be refunded to the taxpayer.
Income amount
The basis for calculating the tax amount of income percent is the amount of income. In this case, there are 10 types of income, similar to income tax, and the amount is generally calculated by subtracting the necessary expenses from the amount of income.
Municipal tax is calculated based on the income during the previous year. Therefore, the municipal tax for the 3rd year of Reiwa is based on the amount of income during the 2nd year of Reiwa (January to December).
Income type
| Income type | How to calculate the amount of income | ||
|---|---|---|---|
| 1 | Interest income (Note) | Interest on public bonds, corporate bonds, deposits and savings, etc. | Income amount = interest income amount |
| 2 | Dividend income | Dividends of stocks and investments, etc. | Income amount-Interest on debt required to acquire principal such as stocks = Amount of dividend income |
| 3 | Real estate income | Land rent, rent, rights, etc. | Income Amount-Necessary Expenses = Real Estate Income Amount |
| Four | Business income | Income generated by doing business such as sales and agriculture | Income Amount-Necessary Expenses = Business Income Amount |
| Five | Employment income | Salary of office workers, etc. | Income amount- Salary income deduction amount (or total amount of specific expenditure) = Salary income amount |
| 6 | Retirement income | Severance pay, temporary onkyu, etc. | (Income amount-Retirement income deduction amount) x 1/2 = Retirement income amount * The amount of retirement income that should be paid to officers, etc. who have been in service for 5 years or less after January 1, 2013 is the income amount. It will be the amount obtained by subtracting the retirement income deduction amount from. |
| 7 | Forest income | Income from logging or transfer of forests | Income amount-Necessary expenses-Special deduction amount = Amount of forest income |
| 8 | Capital gains | Income generated when buying or selling property or rights | Income amount-Expenses such as asset acquisition price-Special deduction amount = Capital gains amount |
| 9 | Temporary income | Temporary income such as quiz prizes | Income amount-Necessary expenses-Special deduction amount = Temporary income amount |
| Ten | Miscellaneous income | Pensions and incomes that do not fall under each of the above incomes | (Amount of income from public pensions-Deductions from public pensions ) + (Amount of income other than public pensions-Necessary expenses) = Amount of miscellaneous income |
* Interest income subject to the prefectural tax interest rate is not included in the income tax.
Salary income amount
As for salary income, as an alternative to necessary expenses, the salary income deduction amount is calculated according to the amount of income as shown in the following table.
Quick calculation table of the amount of salary income
After the 3rd year of Reiwa (2 years of Reiwa)
| Income amount such as salary(Payment amount of salary income withholding slip) | Salary income amount | |
|---|---|---|
| Less than 551,000 yen | 0 Yen | |
| 551,000 yen or more and less than 1,619,000 yen | Amount calculated from “Income amount such as salary-550,000 yen” | |
| 1,619,000 yen or more and less than 1,620,000 yen | 1,069,000 yen | |
| 1,620,000 yen or more and less than 1,622,000 yen | 1,070,000 yen | |
| 1,622,000 yen or more and less than 1,624,000 yen | 1,072,000 yen | |
| 1,624,000 yen or more and less than 1,628,000 yen | 1,074,000 yen | |
| 1,628,000 yen or more and less than 1,800,000 yen | Divide the amount of income such as salary by “4” and round down less than 1,000 yen (calculated amount: A) | Amount calculated by “A x 2.4 + 100,000 yen” |
| 1,800,000 yen or more and less than 3,600,000 yen | Amount calculated by “A x 2.8-80,000 yen” | |
| 3,600,000 yen or more and less than 6,600,000 yen | Amount calculated by “A x 3.2-4 40,000 yen” | |
| More than 6,600,000 yen and less than 8,500,000 yen | Amount calculated by “income amount such as salary x 0.9-1,100,000 yen” | |
| Over 8,500,000 yen | Amount obtained from “income amount such as salary-1,950,000 yen” |
Please deduct the income adjustment deduction from your salary income if any of the following apply:
1. If the amount of income such as salary exceeds 8.5 million yen and falls under any of the following: (
1) Applicable to a person with a special disability (2) Has
a dependent relative under the age of 23 (3) A
spouse with the same livelihood who is a person with a special disability Income amount adjustment deduction amount with dependent relatives
= (income amount such as salary (10 million yen if exceeding 10 million yen) -8.5 million yen) x 10%
2, amount of salary etc. after deduction of salary income and public If there is an amount of miscellaneous income related to the pension and the total amount of the amount of salary after deducting salary income and the amount of miscellaneous income related to the public pension exceeds 100,000 yen, the amount of
income adjustment deduction = (salary of salary income deduction) Amount of etc. (up to 100,000 yen) + amount of miscellaneous income related to public pensions (up to 100,000 yen))-100,000 yen
(Caution) If there is a deduction of 1., after deduction of 1. Will be deducted from the amount of.
From 2018 (Heisei 29) to Reiwa 2 (first year of Reiwa)
| Income amount such as salary(Payment amount of salary income withholding slip) | Salary income amount | |
|---|---|---|
| Less than 651,000 yen | 0 Yen | |
| 651,000 yen or more and less than 1,619,000 yen | Amount obtained from “income amount such as salary-650,000 yen” | |
| 1,619,000 yen or more and less than 1,620,000 yen | 969,000 yen | |
| 1,620,000 yen or more and less than 1,622,000 yen | 970,000 yen | |
| 1,622,000 yen or more and less than 1,624,000 yen | 972,000 yen | |
| 1,624,000 yen or more and less than 1,628,000 yen | 974,000 yen | |
| 1,628,000 yen or more and less than 1,800,000 yen | Divide the amount of income such as salary by “4” and round down less than 1,000 yen (calculated amount: A) | Amount calculated by “A x 2.4 yen” |
| 1,800,000 yen or more and less than 3,600,000 yen | Amount calculated by “A x 2.8-180,000 yen” | |
| 3,600,000 yen or more and less than 6,600,000 yen | Amount calculated by “A x 3.2-5 40,000 yen” | |
| 6,600,000 yen or more and less than 10,000,000 yen | Amount calculated by “income amount such as salary x 0.9-1,200,000 yen” | |
| 10,000,000 yen or more | Amount obtained from “income amount such as salary-2,200,000 yen” |
* If the amount of income is 6.6 million yen or less, the amount of salary income will be the amount calculated according to the Income Tax Act Appendix 5 (Simplified Salary Income Table).
Amount of miscellaneous income such as public pension
The amount of miscellaneous income from pensions, benefits, national pensions, etc. (hereinafter referred to as “public pensions, etc.”) paid by those who were employers based on past work is the amount of public pensions, etc. during the year. It is the balance after deducting the public pension deduction amount in the following table from the total amount of income.
Quick calculation table of miscellaneous income related to public pensions, etc.
After the 3rd year of Reiwa (2 years of Reiwa)
| Recipient’s age | Amount of income from public pensions, etc. | |||
|---|---|---|---|---|
| Total income amount related to income other than miscellaneous income such as public pension | ||||
| 10 million yen or less | Over 10 million yen20 million yen or less | Over 20 million yen | ||
| Under 65 | Less than 1,300,000 yen | Amount obtained from “income amount-600,000 yen” | Amount obtained from “income amount-500,000 yen” | Amount calculated by “Income amount-400,000 yen” |
| 1,300,000 yen or moreLess than 4,100,000 yen | Amount calculated by “income amount x 0.75-275,000 yen” | Amount calculated by “income amount x 0.75-175,000 yen” | Amount calculated by “income amount x 0.75-75,000 yen” | |
| 4,100,000 yen or more and less than 7,700,000 yen | Amount calculated by “income amount x 0.85-685,000 yen” | Amount calculated by “income amount x 0.85-585,000 yen” | Amount calculated by “income amount x 0.85-485,000 yen” | |
| 7,700,000 yen or moreLess than 10,000,000 yen | Amount calculated by “income amount x 0.95-1,455,000 yen” | Amount calculated by “income amount x 0.95-1,355,000 yen” | Amount calculated by “income amount x 0.95-1,255,000 yen” | |
| 10,000,000 yen or more | Amount obtained from “income amount-1,955,000 yen” | Amount obtained from “income amount-1,855,000 yen” | Amount obtained from “income amount-1,755,000 yen” | |
| 65 years of age or older | Less than 3,300,000 yen | Amount obtained from “income amount-1,100,000 yen” | Amount obtained from “income amount-1,000,000 yen” | Amount calculated by “Income amount-900,000 yen” |
| 3,300,000 yen or moreLess than 4,100,000 yen | Amount calculated by “income amount x 0.75-275,000 yen” | Amount calculated by “income amount x 0.75-175,000 yen” | Amount calculated by “income amount x 0.75-75,000 yen” | |
| 4,100,000 yen or moreLess than 7,700,000 yen | Amount calculated by “income amount x 0.85-685,000 yen” | Amount calculated by “income amount x 0.85-585,000 yen” | Amount calculated by “income amount x 0.85-485,000 yen” | |
| 7,700,000 yen or moreLess than 10,000,000 yen | Amount calculated by “income amount x 0.95-1,455,000 yen” | Amount calculated by “income amount x 0.95-1,355,000 yen” | Amount calculated by “income amount x 0.95-1,255,000 yen” | |
| 10,000,000 yen or more | Amount obtained from “income amount-1,955,000 yen” | Amount obtained from “income amount-1,855,000 yen” | Amount obtained from “income amount-1,755,000 yen” |
Before the 2nd year of Reiwa (1st year of Reiwa)
| Recipient’s age | Amount of income from public pensions, etc. | Amount of miscellaneous income such as public pension |
|---|---|---|
| Under 65 | Less than 1,300,000 yen | Amount calculated by “Income amount-700,000 yen” |
| 1,300,000 yen or more Less than 4,100,000 yen | Amount calculated by “income amount x 0.75-375,000 yen” | |
| 4,100,000 yen or more Less than 7,700,000 yen | Amount calculated by “income amount x 0.85-785,000 yen” | |
| 7,700,000 yen or more | Amount calculated by “income amount x 0.95-1,555,000 yen” | |
| 65 years of age or older | Less than 3,300,000 yen | Amount obtained from “income amount-1,200,000 yen” |
| 3,300,000 yen or more Less than 4,100,000 yen | Amount calculated by “income amount x 0.75-375,000 yen” | |
| 4,100,000 yen or more Less than 7,700,000 yen | Amount calculated by “income amount x 0.85–785,000 yen” | |
| 7,700,000 yen or more | Amount calculated by “income amount x 0.95-1,555,000 yen” |
Income deduction
Income deduction is a tax burden according to the actual situation of the taxpayer, considering personal circumstances such as whether the taxpayer has a spouse or dependents, and whether there is an expense due to illness or disaster. It is supposed to be deducted from the amount of income to ask for.
Income deduction classification
| kinds | Requirements and deduction amount, etc. |
|---|---|
| Miscellaneous loss deduction | If the property owned by the person or a relative who shares a living with the person suffers a loss due to a disaster, etc. during the previous year, the amount of any of the following is greater(Amount of loss-Amount covered by insurance, etc.)-(Amount of income, etc. x 10%)(Amount of disaster-related expenditure-amount covered by insurance, etc.)-50,000 yen |
| Medical expense deduction | If you paid medical expenses for yourself or your spouse or other relatives who make a living with you during the previous year, the amount calculated by the following (medical expenses paid-amount covered by insurance, etc.)-{(total income amount) Etc. x 5%) or 100,000 yen, whichever is smaller} [Maximum amount 2 million yen] |
| Switch OTC drug deduction(Special deduction for medical expenses) | If you paid for the switch OTC drug for the person or a spouse or other relative who shares a living with the person during the previous year, the amount calculated by the following(Purchase amount of Switch OTC drug-Amount covered by insurance, etc.)-12,000 yen [Maximum amount 88,000 yen] * If this exception is applied, the current medical expense deduction cannot be applied.* For details, please see here. |
| Social insurance deduction | If you paid social insurance premiums (health insurance, national pension, long-term care insurance, etc.) during the previous year, the amount paid |
| Small business mutual aid premium deduction | If you paid a small business mutual aid premium or a mentally and physically handicapped dependent mutual aid system premium during the previous year, the amount paid |
| Life insurance deduction | If you paid insurance premiums for life insurance premiums, individual annuity insurance contracts, and nursing care insurance contracts during the previous year, the total amount calculated as follows [up to 70,000 yen] 1 When the premium paid is related to an insurance contract (old contract) concluded before December 31, 2011(1) Target of deductionInsurance premiums for life insurance contractsPremiums for individual annuity insurance contracts(2) Calculation of deduction amountInsurance premiums paidLife insurance premium deduction15,000 yen or lessFull amount of insurance premiums paidOver 15,000 yen and under 40,000 yenInsurance premium paid x 50% + 7,500 yenOver 40,000 yen and under 70,000 yenInsurance premium paid x 25% + 17,500 yenOver 70,000 yen35,000 yen (limit) 2 If the premium paid is related to an insurance contract (new contract) concluded on or after January 1, 2012 (1) Deduction targetInsurance premiums for life insurance contractsPremiums for individual annuity insurance contractsInsurance premiums related to long-term care medical insurance contracts(2) Calculation of deduction amountInsurance premiums paidLife insurance premium deduction12,000 yen or lessFull amount of insurance premiums paidOver 12,000 yen and under 32,000 yenInsurance premium paid x 50% + 6,000 yenOver 32,000 yen and under 56,000 yenInsurance premium paid x 25% + 14,000 yenOver 56,000 yen28,000 yen (limit) 3 If the premium paid is for both the old contract and the new contract, it will be the total of the life insurance premium deductions calculated in 1 and 2 above. [Maximum amount of 28,000 yen] * If the deduction amount related to the premium paid only for the old contract is larger than the deduction amount related to the premium paid for both the old contract and the new contract, the premium paid only for the old contract will be applied. The relevant deduction amount will be applied. * For FY2012 and earlier, the deduction amount calculated in 1 above “If the premium paid is related to an insurance contract (old contract) concluded before December 31, 2011” will be applied. |
| Earthquake insurance deduction | If you paid the insurance premium for the earthquake insurance contract or the insurance premium for the long-term non-life insurance contract during the previous year, the amount calculated by the following 1 When the premium paid is only the premium related to the earthquake insurance contractInsurance premiums paidEarthquake insurance deduction50,000 yen or lessInsurance premium paid x 50%Over 50,000 yen25,000 yen (limit) 2 When the premium paid is only the premium related to the long-term non-life insurance contractInsurance premiums paidEarthquake insurance deduction5,000 yen or lessFull amount of insurance premiums paidOver 5,000 yen and under 15,000 yenInsurance premium paid x 50% + 2,500 yenOver 15,000 yen10,000 yen (limit) 3 If the premium paid is both the premium for the earthquake insurance contract and the premium for the long-term non-life insurance contract, it will be the total of the earthquake insurance premium deductions calculated in 1 and 2 above. [Maximum amount 25,000 yen] |
| Disability deduction | If the person, spouse eligible for deduction, and dependent relatives (including young dependent relatives) are disabled, ⇒ 260,000 yen per personIf the above person falls under the category of specially disabled person, per person ⇒ 300,000 yenDeductible spouse and dependent relatives (including young dependent relatives) who are specially disabled living with the person, spouse, or other relatives who have one livelihood ⇒ 530,000 yen* People aged 65 and over who have been bedridden for 6 months or more, and those who have difficulty in daily life due to dementia, etc. can apply for a disability deduction by using the “Certificate for Dementia for Persons with Disabilities”. am. For details, please contact the Health and Welfare Center Elderly Disability Support Division of your ward. |
| Widow deduction | Those who are not married after bereavement of their husband or those who are not married after divorcing their husband and have dependent relatives, and those whose total income in the previous year was 5 million yen or less ⇒ 260,000 yen |
| Single-parent deduction | Those who are not married (there is no certain person who is considered to be in the same situation as the marriage) and who have a child who makes a living and whose total income is 5 million yen or less ⇒ 300,000 yen* A “child who makes a living” is a person who is not a spouse or dependent relative of another person and whose total income in the previous year was 480,000 yen or less. |
| Working student deduction | Working students whose total income in the previous year is 750,000 yen or less and whose income not based on their own work is 100,000 yen or less ⇒ 260,000 yen |
| Spousal deduction | If the person has a spouse whose total income in the previous year is 10 million yen or less and whose total income is 480,000 yen or less.Total income of spouse in the previous yearTotal income of taxpayer9 million yen or lessOver 9 million yen9.5 million yen or lessOver 9.5 million yen10 million yen or lessGeneral spouse330,000 yen220,000 yen110,000 yenSpouse over 70 years old380,000 yen260,000 yen130,000 yen |
| Special spouse deduction | If the person’s total income amount in the previous year is 10 million yen or less and he / she has a spouse who makes a living, the following amount classified by the spouse’s total income amount in the previous yearTotal income of spouse in the previous yearDeduction amount The total income amount of the spouse in the previous year Deduction amount9 million yen or lessOver 9 million yen9.5 million yen or lessOver 9.5 million yen10 million yen or lessOver 480,000 yen and under 1 million yen330,000 yen220,000 yen110,000 yenOver 1 million yen and under 1.05 million yen310,000 yen210,000 yen110,000 yenMore than 1.05 million yen and less than 1.1 million yen260,000 yen180,000 yen90,000 yenOver 1.1 million yen and under 1.15 million yen210,000 yen140,000 yen70,000 yenOver 1.15 million yen and under 1.2 million yen160,000 yen110,000 yen60,000 yenMore than 1.2 million yen and less than 1.25 million yen110,000 yen80,000 yen40,000 yenMore than 1.25 million yen and less than 1.3 million yen60,000 yen40,000 yen20,000 yenMore than 1.3 million yen and less than 1.33 million yen30,000 yen20,000 yen¥ 10,000Over 1.33 million yen0 Yen0 Yen0 Yen |
| Deduction for dependents | If you have dependent relatives whose total income in the previous year is 480,000 yen or less and make a living, the amount to be classified next 16 to 19 years old, 23 to 69 years old per dependent relative ⇒ 330,000 yen Per dependent relative between the ages of 19 and 23 ⇒ 450,000 yen Per dependent relative over 70 years old ⇒ 380,000 yen One dependent relative aged 70 or over who is a direct descendant of the person or spouse and lives with either of them ⇒ 450,000 yen |
| Basic deduction | Total income amountBasic deduction24 million yen or less430,000 yenOver 24 million yen and under 24.5 million yen290,000 yenOver 24.5 million yen and under 25 million yen150,000 yenOver 25 million yen0 Yen |
Income percent tax rate
The income tax rate is 10% regardless of whether the income is high or low.
Due to the revision of the prefectural-funded faculty and staff system, the tax rate in designated cities has changed from 6% to 8% for municipal tax and from 4% to 2% for prefectural tax from FY2018.
| Taxable income amount | municipal tax | Prefectural tax |
|---|---|---|
| tax rate | tax rate | |
| Uniform | 8% (6%) | 2% (4%) |
* () Is the tax rate before 2017.
Special income percent
Transfer of land / building
When you transfer the land and the rights, buildings, other ancillary equipment, and structures that exist on the land, the income percent will be calculated at the following tax rate separately from other income. If the ownership period of the transferred land and buildings is 5 years or less on January 1st of the year of transfer, it is calculated as the taxable short-term capital gains amount, and if the ownership period exceeds 5 years, it is calculated as the taxable long-term capital gains amount. Will be.
| Classification | municipal tax | Prefectural tax | ||
|---|---|---|---|---|
| Taxable short-term capital gains amount | Transfer to the national or local public bodies, etc. | 4% (3%) | 1% (2%) | |
| Transfers other than the above | 7.2% (5.4%) | 1.8% (3.6%) | ||
| Taxable long-term capital gains amount | General transfer | Uniform | 4% (3%) | 1% (2%) |
Transfer of excellent residential area | 20 million yen or less | 3.2% (2.4%) | 0.8% (1.6%) | |
| Over 20 million yen | 4% -160,000 yen(3% -120,000 yen) | 1% -40,000 yen(2% -80,000 yen) | ||
Transfer of residential property | 60 million yen or less | 3.2% (2.4%) | 0.8% (1.6%) | |
| Over 60 million yen | 4% -480,000 yen(3% -360,000 yen) | 1% -120,000 yen(2% -240,000 yen) |
* () Is the tax rate before 2017.
Capital gains on stocks, etc.
As of December 31, 2013, the reduced tax rate (municipal tax 1.8%, prefectural tax 1.2%) was abolished.
Both listed stocks and general stocks are taxed separately at the tax rates of 4% (3%) for municipal tax and 1% (2%) for prefectural tax.
In addition, the separate taxation of dividends on listed stocks, etc. will also be taxed at the same tax rate as above.
Miscellaneous income related to futures trading, etc.
Certain income from futures trading is taxed separately at a tax rate of 4% (3%) for municipal tax and 1% (2%) for prefectural tax.
Retirement income
Retirement allowances, etc. that are to be withheld from income tax are separated from other income, and when the payer of retirement allowances, etc. pays severance pay to retirees, the amount of income percent related to retirement income, etc. is applied. It is to be calculated, deducted from the payment amount, and paid to the city where the retired employee resides as of January 1st of the year.
Income percent of retirement income = (payment of retirement allowance-deduction of retirement income) x 1/2 x tax rate
* When calculating the income percent of retirement income related to retirement allowances, etc. that should be paid to officers, etc. who have been in service for 5 years or less after January 1, 2013, calculate without multiplying by half. increase. In addition, officers, etc. refer to “executives stipulated in Article 2, Item 15 of the Corporation Tax Act,” “members of parliament and members of the parliament of local public bodies,” “national public employees and local public employees.”
| Length of service | Retirement income deduction |
|---|---|
| 20 years or less | 400,000 yen x years of service * If it is less than 800,000 yen, it will be 800,000 yen. |
| Over 20 years | 8 million yen + 700,000 yen x (years of service-20 years) |
* If you retire due to becoming a disabled person, 1 million yen will be added to the retirement income deduction calculated above.
* If the number of years of service is less than one year, the calculation will be rounded up to one year.
Adjustment deduction
There is a difference in the amount of personal deductions such as dependent deductions and spouse deductions between municipal tax / prefectural tax and income tax. Therefore, even if the amount of income is the same, the amount of taxable income of municipal tax and prefectural tax is larger than the amount of taxable income of income tax. Therefore, depending on the application status of the personal deduction of each taxpayer, the increase in burden caused by the transfer of tax sources will be adjusted by the following method.
- Those who have taxable income of 2 million yen or less for municipal tax and prefectural tax
4% of the smaller of A and B below will be deducted from the municipal tax and 1% will be deducted from the prefectural tax income percent.
A Total amount of difference between municipal tax / prefectural tax and personal deduction of income tax
B Taxable income amount of municipal tax / prefectural tax - Those whose taxable income amount of municipal tax / prefectural tax exceeds 2 million yen
(taxable income amount of municipal tax / prefectural tax-2 million yen) is deducted from the total amount of the difference between the personal deduction of municipal tax / prefectural tax and income tax. 4% of the total amount (if it is less than 50,000 yen, it will be 50,000 yen) will be deducted from the municipal tax and 1% will be deducted from the prefectural tax income percent.
List of differences between municipal tax / prefectural tax and personal deduction of income tax
| Income deduction items | Municipal tax Prefectural tax | income tax | Deduction difference | |
|---|---|---|---|---|
| Spousal deduction | General | 330,000 yen220,000 yen110,000 yen | 380,000 yen260,000 yen130,000 yen | 50,000 yen40,000 yen20,000 yen |
| Old man | 380,000 yen260,000 yen130,000 yen | 480,000 yen320,000 yen160,000 yen | 100,000 yen60,000 yen30,000 yen | |
| Deduction for dependents | General | 330,000 yen | 380,000 yen | 50,000 yen |
| identification | 450,000 yen | 630,000 yen | 180,000 yen | |
| Old man | 380,000 yen | 480,000 yen | 100,000 yen | |
| Elderly relatives living together | 450,000 yen | 580,000 yen | 130,000 yen | |
| Disability deduction | others | 260,000 yen | 270,000 yen | ¥ 10,000 |
| special | 300,000 yen | 400,000 yen | 100,000 yen | |
| Living together special | 530,000 yen | 750,000 yen | 220,000 yen | |
| Widow deduction | 260,000 yen | 270,000 yen | ¥ 10,000 | |
| Single-parent deduction | father | 300,000 yen | 350,000 yen | 10,000 yen (Note 1) |
| mother | 300,000 yen | 350,000 yen | 50,000 yen | |
| Working student deduction | 260,000 yen | 270,000 yen | ¥ 10,000 | |
| Special spouse deduction | More than 480,000 yen and less than 500,000 yen | 330,000 yen220,000 yen110,000 yen | 380,000 yen260,000 yen130,000 yen | 50,000 yen40,000 yen20,000 yen |
| 500,000 yen or more and less than 550,000 yen | 330,000 yen220,000 yen110,000 yen | 380,000 yen260,000 yen130,000 yen | 30,000 yen (Note 2)20,000 yen (Note 3)10,000 yen (Note 4) | |
| Basic deduction | 430,000 yen290,000 yen150,000 yen | 480,000 yen320,000 yen160,000 yen | 50,000 yen (Note 5) |
(Note 1) Deduction difference of the deduction for the widow before the tax reform (income tax 270,000 yen, inhabitant tax 260,000 yen)
(Note 2) Deduction difference for special spouse deduction before tax reform (income tax 360,000 yen, inhabitant tax 330,000 yen)
(Note 3) Special spouse deduction before tax reform x two-thirds deduction difference (income tax 240,000 yen, inhabitant tax 220,000 yen)
(Note 4) Special spouse deduction before tax reform x 1/3 deduction difference (income tax 120,000 yen, inhabitant tax 110,000 yen)
(Note 5) Deduction difference of basic deduction before tax reform (income tax 380,000 yen, inhabitant tax 330,000 yen)
Dividend deduction
If there is dividend income such as stock dividends, the amount multiplied by the following rate will be deducted from the income percent.
| Taxable income amount | Part of 10 million yen or less | Part over 10 million yen | |||
|---|---|---|---|---|---|
| kinds | municipal tax | Prefectural tax | municipal tax | Prefectural tax | |
| Dividend of profit, etc. | 2.24%(1.6%) | 0.56%(1.2%) | 1.12%(0.8%) | 0.28%(0.6%) | |
| Private placement securities investment trusts, etc. | Other than foreign currency-denominated securities investment trusts | 1.12%(0.8%) | 0.28%(0.6%) | 0.56%(0.4%) | 0.14%(0.3%) |
| Foreign currency-denominated securities investment trust | 0.56%(0.4%) | 0.14%(0.3%) | 0.28%(0.2%) | 0.07%(0.15%) |
* () Is the deduction rate before 2017.
Special tax credit for housing loans, etc.
For those who lived in 2011-Reiwa 3 and were eligible for the income tax mortgage deduction and could not withdraw the mortgage deduction from the income tax, the amount of the mortgage deduction that could not be withdrawn by the income tax Of this amount, the amount calculated by the following calculation method will be deducted from the income tax amount up to the upper limit.
[Calculation method of deduction amount] The smaller amount of the following “1” and “2” is the deduction amount.
1. Of the amount of income tax deductible for mortgages, the amount that could not be deducted by
income tax 2. The amount obtained by multiplying the amount of total taxable income of income tax by 5% (up to 97,500 yen),
but 2014 For those who started living on or after April 1, 2014 and contracted at a consumption tax rate of 8% or 10%, the amount obtained by multiplying the total taxable income amount of income tax by 7% (up to 136,500 yen).
Donation tax credit
If you make a donation that is eligible for the donation tax credit for municipal tax and prefectural tax, the total amount of donations paid or 30% of the total income, whichever is less, minus 2,000 yen will be deducted. As the target amount, the amount multiplied by the following rate will be deducted from the income percent.
A. Calculation of basic deduction amount
| Eligible donations | Deduction amount | Tax credit rate | |
|---|---|---|---|
| Donations to prefectures, municipalities or special wards Donations to the Chiba Prefecture Joint Fundraising Association Donations to the Japanese Red Cross Society Chiba Chapter Of the donations (excluding donations to the national government, political parties, etc.) to public interest incorporated foundations / foundations, social welfare corporations, certified NPOs, etc. that are subject to income tax donation deductions, designated by local governments. Donations | Total amount from 1 to 4-2,000 yen | municipal tax | Prefectural tax |
| 8%(6%) | 2%(Four%) |
* 4 The status of designation in the ordinances for public interest incorporated foundations / foundations, social welfare corporations, certified NPO corporations, etc. that are subject to income tax donation deductions is as follows.
| Designation status of Chiba Prefecture and Chiba City | ||
| Classification | Designation status | Eligible for deduction |
|---|---|---|
| Those specified by the Chiba Prefectural Tax Ordinance | Of the donations listed in Article 78, Paragraph 2, Items 2 and 3 of the Income Tax Act, donations to the following: A corporation or group that has a main office (business establishment) in the prefecture A corporation that has school buildings and gardens such as schools in the prefecture A corporation that manages social welfare business in the prefecture Donations to make the specified public interest trust stipulated in Article 78, Paragraph 3 of the Income Tax Act * Limited to those in which the Governor of Chiba Prefecture or the Chiba Prefectural Board of Education performs affairs under the authority of the competent government agency. Donations to certified specified non-profit organizations * Limited to those with a main office in the prefecture. | Prefectural tax |
| What is specified by the Chiba City Tax Ordinance | Of the donations listed in Article 78, Paragraph 2, Items 2 and 3 of the Income Tax Act, donations to the following: A corporation or group that has a main office (business establishment) in the city A corporation that has school buildings and gardens such as schools in the city A corporation that manages social welfare business in the city Donation to make it a trust property of a specified charitable trust stipulated in Article 78, Paragraph 3 of the Income Tax Law Limited to those that reach. Donations to certified specified non-profit organizations * Limited to those with a main office in the city. | Prefectural tax Municipal tax |
B. Calculation of special deduction amount
Of the donations that are eligible for deduction, only if you are paying donations to prefectures, municipalities or special wards, the amount calculated by the following calculation will be added to the donation tax credit and deducted from the income percent. It will be.
| Eligible donations | Deduction amount | Tax credit rate | |
|---|---|---|---|
| Donations to prefectures, municipalities or special wards designated by the Minister of Internal Affairs and Communications | (Donation amount-2,000 yen) x (90%-Applicable income tax rate (0% -45.945%)) | municipal tax | Prefectural tax |
| 4/5(3/5) | 1/5(2/5) |
* 1 The maximum amount of special deduction is 20% of each income percent of municipal tax and prefectural tax. (10% in the calculation of inhabitant tax before 2015)
* 2 The income tax rate is calculated by adding the special reconstruction income tax (2.1%) from 2013. (0% to 45.945% in the calculation of residence tax after 2014)
C. Declaration special deduction amount
When the “Furusato Tax Payment One-Stop Special System” is applied (applicable to donations made after April 1, 2015), the amount equivalent to the donation deduction in income tax is added to the donation tax deduction amount and the income percent amount. Will be deducted from.
Foreign tax credit
When a taxpayer is taxed in a foreign country equivalent to income tax, municipal tax or prefectural tax, the foreign tax amount will be deducted from the income percent by a certain method.
Dividend discount deduction amount / Capital gains tax deduction amount for stocks, etc.
When taxpayers are taxed on dividends and capital gains tax on shares, etc., they will be deducted from the income tax.
Contact information
| Section name | location | phone number |
|---|---|---|
| Eastern City Tax Office Municipal Tax Division (Chuo Ward, Wakaba Ward, Midori Ward) | 2-1-1 Sakuragikita, Wakaba-ku, Chiba 264-8582 Wakaba-ku government office | 043-233-8140 |
| Western City Tax Office Municipal Tax Division (Hanamigawa Ward, Inage Ward, Mihama Ward) | 5-15-1 Masago, Mihama-ku, Chiba 261-8582 Mihama-ku government office | 043-270-3140 |
Return to “Overview of Personal Municipal Tax”
Source of information on this page
Taxation Management Division, Tax Department, Finance Bureau
Chiba Port 1-1, Chuo-ku, Chiba City Chiba City Hall 2nd floor
Phone: 043-245-5120
Fax: 043-245-5540
kazeikanri.FIT@city.chiba.lg.jp
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