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About the main taxation system revision of personal residence tax (city prefectural tax) applied from 2014

The last update date:

  In the personal residence tax (city prefectural tax)-related main revised point taxed after minute in 2014, following.

 

Revision of 1 individual residence tax per capita rate tax rate

  500 yen is added to the amount of per capita rate of city prefectural tax as measures each for ten years from 2014 to 2023 in temporariness to secure resources of expense required for measure of revival and disaster prevention from the Great East Japan Earthquake.

Per capita rate

The revised front

(until 2013)

After the revision

(from 2014 to 2023)

Municipal tax

3,000 yen

3,500 yen

Prefectural tax

1,500 yen

2,000 yen

go    Total

4,500 yen

5,500 yen


Revision (the upper limit setting of earned income subtraction) of 2 earned income subtraction

  About earned income deduction when income amounts of money such as salaries of the half a year exceeded 15 million yen, the upper limit of 2.45 million yen was established. Personal residence tax is applied to income tax from minute in 2013 from minute in 2014.

 ・ The revised front (until 2013)

Salary income amount of money (A)

Earned income amount of money

10,000,000 yen or more

A X 0.95-1.7 million yen

 ・ After the revision (from 2014)

Salary income amount of money (A)

Earned income amount of money

10,000,000 yen - 14,999,999 yen

A X 0.95-1.7 million yen

15,000,000 yen or more

A -2,450,000 yen


Simplification of report procedure for personal residence tax when 3 public pension income earners are going to receive widow (widower) subtraction

  Submission of report of personal residence tax when person who did not have income except income which affected public pensions was going to receive widow (widower) subtraction became needless.

  But we forget mention of "widow" (widower) in credit for dependents report to submit to pension insurer, and subtraction of "widow" (widower) is not applied to person who did not submit credit for dependents report. In that case, final income tax return or residence tax report is necessary to receive subtraction.


[with widow (widower) subtraction]

 … It is person corresponding to one of the following conditions that can apply widow (widower) subtraction.

 (1) Deduction for widows (deduction of personal residence tax: 260,000 yen)

  Oh, net totals such as gross income amounts of money sharing support relative and living with husband in people who do not marry again after having made divorce (bereavement)

    But, person who has child 380,000 yen or less

  Person who is with 5 million yen or less of total income amount of money of the previous year in people who do not marry again after i husband lost

  ※ Special widow (deduction of personal residence tax: 300,000 yen)

     Total income amount of money of the previous year to correspond to a (limited when we have child who is support relative.) of (1) mentioned above, and to win

     Person 5 million yen or less

 (2) Deduction for widowers (deduction of personal residence tax: 260,000 yen)

   Net totals such as gross income amounts of money sharing living with wife in people who do not marry again after having made divorce (bereavement) are 380,000 yen or less

    Person that having baby and total income amounts of money of the previous year are 5 million yen or less of this


Review of 4 "hometown donation" tax credit

  And between 2014 and 2038, oldness of personal residence tax and calculation method of the amount of a tax deduction of donation change by special reconstruction income tax (2.1% of income amount of a tax X tax rates) being taxed by national tax from 2013 to 2037, and adjustment to reduce rate corresponding to for special reconstruction income tax about the amount of a tax deduction is performed.

 ※ Deductions of income tax increase with the foundation of special reconstruction income tax, but the amount reduces from deduction of residence tax

   Because is done, agree when the total of deduction of income tax and residence tax calculates by former calculation method, of all

   There is no change in deduction.


[calculation method of tax credit of oldness and donation]

 ・ The revised front (until 2013)

  … Net total (as for the contribution amount of money that but is targeted for subtraction 30% of gross income amounts of money limit) of following (1) and (2)

     (1) (contribution amount of money -2,000 yen) *10%

     (2) (contribution amount of money -2,000 yen) X (tax rate of income tax of 90% - donor)

    (note), as for the sum of (2), 10% of amount of income percent (after the adjustment subtraction) are limits

 ・ After the revision (from 2014 to 2038)

  … Net total (as for the contribution amount of money that but is targeted for subtraction 30% of gross income amounts of money limit) of following (1) and (2)

     (1) (contribution amount of money -2,000 yen) *10%

     (2) (contribution amount of money -2,000 yen) X (tax rate X 1.021 of income tax of 90% - donor)

    (note), as for the sum of (2), 10% of amount of income percent (after the adjustment subtraction) are limits

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Inquiry
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Tagawa-shi government office
〒825-8501  1-1, Chuomachi, Tagawa-shi, Fukuoka   Tel: 0947-44-2000 (main)   Fax: 0947-46-0124  
[open agency time] From 8:30 a.m. to 5:00 p.m. (except Saturdays, Sundays and holidays, New Year holidays)
※Only citizen's section window (various certificate issuance) extends every Thursday at time until 7:00 p.m.
Copyright (C) City of Tagawa

Tagawa-shi government office

〒825-8501
1-1, Chuomachi, Tagawa-shi, Fukuoka
Tel: 0947-44-2000 (main)
Copyright (C) City of Tagawa