Residence tax | A tax
Residence tax（A levy taxation method）
"Per capita rate"
Prefectural residence tax： Flat 1,000 yen inhabitants' tax： Flat
3,000 yen
* Tokyo： Metropolitan tax（Prefectural residence tax）
* 23 wards of Tokyo： Special ward tax（An inhabitants' tax）
"Income percent"
Flat 10%（Prefectural residence tax 4%, inhabitants' tax 6%）
"Interest percent"
For the interest such as bonds, deposits and savings as prefectural
residence tax 5% = residence tax tax exemption =
Per capita rate / income is tax-free comparatively
* I take livelihood assistance
* More than handicapped person, minor, 65 years old, widower / widow
(I am equal to or less than income 1,250,000 in total in the previous
year and remove resignation income) income percent is tax-free
* I am less than the right description of income amount of money
in the previous year： 350,000 X (the number of in total the person
himself + subtraction object spouse + support relatives) +320,000
per capita rate tax exemption
* I am less than the right description of income amount of money
in the previous year： 350,000 X (the number of in total the person
himself + subtraction object spouse + support relatives) +210,000s
= deductions from income =
Life insurance subtraction： Maximum 35,000 deduction for property-damage
insurance： 10,000（Payment more than 15,000 yen えの case）
* It is earthquake premium subtraction (ceiling 25,000 yen subtraction)
deduction for the physically handicapped after 2008： 260,000（For
one person）
A special handicapped person（360,000）
A widow deduction for widowers： 260,000
Authorized widow 300,000
A work-study student： 260,000 spousal deduction： General subtraction
object spouse 330,000
Old man subtraction object spouse 380,000
* A spouse is 230,000 living together special handicapped
person addition special spousal deduction： 00000-330000 (by the
income amount of money of the spouse) credit for dependents： Under
16-23 years old 450,000
It is 380,000 more than 70 years old
Living together old parents 450,000
Others relative 330,000（230,000 living together special handicapped
person addition）
Basic deduction： 330,000 = payment =
The normal collection： In June in August in October of next year
January is special collection four times a year： Salary deduction
(a salaried employee)： ) which is made for the collection by a final
income tax return generally |
