Tax: How to calculate the personal municipal tax

Updated: March 30, 2021

How to calculate the amount of personal municipal tax income percent

table of contents

Overview of tax calculation

* 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 typeHow to calculate the amount of income
1Interest income (Note)Interest on public bonds, corporate bonds, deposits and savings, etc.Income amount = interest income amount
2Dividend incomeDividends of stocks and investments, etc.Income amount-Interest on debt required to acquire principal such as stocks = Amount of dividend income
3Real estate incomeLand rent, rent, rights, etc.Income Amount-Necessary Expenses = Real Estate Income Amount
FourBusiness incomeIncome generated by doing business such as sales and agricultureIncome Amount-Necessary Expenses = Business Income Amount
FiveEmployment incomeSalary of office workers, etc.Income amount- Salary income deduction amount (or total amount of specific expenditure) = Salary income amount
6Retirement incomeSeverance 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.
7Forest incomeIncome from logging or transfer of forestsIncome amount-Necessary expenses-Special deduction amount = Amount of forest income
8Capital gainsIncome generated when buying or selling property or rightsIncome amount-Expenses such as asset acquisition price-Special deduction amount = Capital gains amount
9Temporary incomeTemporary income such as quiz prizesIncome amount-Necessary expenses-Special deduction amount = Temporary income amount
TenMiscellaneous incomePensions 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 yen0 Yen
551,000 yen or more and less than 1,619,000 yenAmount calculated from “Income amount such as salary-550,000 yen”
1,619,000 yen or more and less than 1,620,000 yen1,069,000 yen
1,620,000 yen or more and less than 1,622,000 yen1,070,000 yen
1,622,000 yen or more and less than 1,624,000 yen1,072,000 yen
1,624,000 yen or more and less than 1,628,000 yen1,074,000 yen
1,628,000 yen or more and less than 1,800,000 yenDivide 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 yenAmount calculated by “A x 2.8-80,000 yen”
3,600,000 yen or more and less than 6,600,000 yenAmount calculated by “A x 3.2-4 40,000 yen”
More than 6,600,000 yen and less than 8,500,000 yenAmount calculated by “income amount such as salary x 0.9-1,100,000 yen”
Over 8,500,000 yenAmount 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 yen0 Yen
651,000 yen or more and less than 1,619,000 yenAmount obtained from “income amount such as salary-650,000 yen”
1,619,000 yen or more and less than 1,620,000 yen969,000 yen
1,620,000 yen or more and less than 1,622,000 yen970,000 yen
1,622,000 yen or more and less than 1,624,000 yen972,000 yen
1,624,000 yen or more and less than 1,628,000 yen974,000 yen
1,628,000 yen or more and less than 1,800,000 yenDivide 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 yenAmount calculated by “A x 2.8-180,000 yen”
3,600,000 yen or more and less than 6,600,000 yenAmount calculated by “A x 3.2-5 40,000 yen”
6,600,000 yen or more and less than 10,000,000 yenAmount calculated by “income amount such as salary x 0.9-1,200,000 yen”
10,000,000 yen or moreAmount 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 ageAmount of income from public pensions, etc.
Total income amount related to income other than miscellaneous income such as public pension
10 million yen or lessOver 10 million yen20 million yen or lessOver 20 million yen
Under 65Less than 1,300,000 yenAmount 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 yenAmount 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 yenAmount 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 yenAmount 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 moreAmount 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 olderLess than 3,300,000 yenAmount 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 yenAmount 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 yenAmount 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 yenAmount 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 moreAmount 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 ageAmount of income from public pensions, etc.Amount of miscellaneous income such as public pension
Under 65Less than 1,300,000 yenAmount calculated by “Income amount-700,000 yen”
1,300,000 yen or more            Less than 4,100,000 yenAmount calculated by “income amount x 0.75-375,000 yen”
4,100,000 yen or more            Less than 7,700,000 yenAmount calculated by “income amount x 0.85-785,000 yen”
7,700,000 yen or moreAmount calculated by “income amount x 0.95-1,555,000 yen”
65 years of age or olderLess than 3,300,000 yenAmount obtained from “income amount-1,200,000 yen”
3,300,000 yen or more            Less than 4,100,000 yenAmount calculated by “income amount x 0.75-375,000 yen”
4,100,000 yen or more            Less than 7,700,000 yenAmount calculated by “income amount x 0.85–785,000 yen”
7,700,000 yen or moreAmount 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

kindsRequirements and deduction amount, etc.
Miscellaneous loss deductionIf 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 deductionIf 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 deductionIf 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 deductionIf 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 deductionIf 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 deductionIf 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 deductionIf 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 deductionThose 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 deductionThose 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 deductionWorking 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 deductionIf 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 deductionIf 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 dependentsIf 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 amountmunicipal taxPrefectural tax
tax ratetax rate
Uniform8% (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.

Classificationmunicipal taxPrefectural tax
Taxable short-term capital
gains amount

Transfer to the national or local public bodies, etc.
4% (3%)1% (2%)
Transfers other than the above7.2% (5.4%)1.8% (3.6%)
Taxable long-term capital
gains amount
General transferUniform4% (3%)1% (2%)

Transfer of excellent residential area
20 million yen or less3.2% (2.4%)0.8% (1.6%)
Over 20 million yen4% -160,000 yen(3% -120,000 yen)1% -40,000 yen(2% -80,000 yen)

Transfer of residential property
60 million yen or less3.2% (2.4%)0.8% (1.6%)
Over 60 million yen4% -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 serviceRetirement income deduction
20 years or less400,000 yen x years of service * If it is less than 800,000 yen, it will be 800,000 yen.
Over 20 years8 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.

  1. 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
  2. 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 itemsMunicipal tax
Prefectural tax
income taxDeduction difference
Spousal deductionGeneral330,000 yen220,000 yen110,000 yen380,000 yen260,000 yen130,000 yen50,000 yen40,000 yen20,000 yen
Old man380,000 yen260,000 yen130,000 yen480,000 yen320,000 yen160,000 yen100,000 yen60,000 yen30,000 yen
Deduction for dependentsGeneral330,000 yen380,000 yen50,000 yen
identification450,000 yen630,000 yen180,000 yen
Old man380,000 yen480,000 yen100,000 yen
Elderly relatives living together450,000 yen580,000 yen130,000 yen
Disability deductionothers260,000 yen270,000 yen¥ 10,000
special300,000 yen400,000 yen100,000 yen
Living together special530,000 yen750,000 yen220,000 yen
Widow deduction260,000 yen270,000 yen¥ 10,000
Single-parent deductionfather300,000 yen350,000 yen10,000 yen (Note 1)
mother300,000 yen350,000 yen50,000 yen
Working student deduction260,000 yen270,000 yen¥ 10,000
Special spouse deductionMore than 480,000 yen and
less than 500,000 yen
330,000 yen220,000 yen110,000 yen380,000 yen260,000 yen130,000 yen50,000 yen40,000 yen20,000 yen
500,000 yen or more
and less than 550,000 yen
330,000 yen220,000 yen110,000 yen380,000 yen260,000 yen130,000 yen30,000 yen (Note 2)20,000 yen (Note 3)10,000 yen (Note 4)
Basic deduction430,000 yen290,000 yen150,000 yen480,000 yen320,000 yen160,000 yen50,000 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 amountPart of 10 million yen or lessPart over 10 million yen
kindsmunicipal taxPrefectural taxmunicipal taxPrefectural 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 donationsDeduction amountTax 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 taxPrefectural 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
ClassificationDesignation statusEligible for deduction
Those specified by the Chiba Prefectural Tax OrdinanceOf 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 OrdinanceOf 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 donationsDeduction amountTax 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 taxPrefectural 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 namelocationphone 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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