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Personal prefectural tax (per capita rate, income percent)

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Bookmark of prefectural tax

 We add citizen of personal municipalities tax and personal prefectural inhabitants tax and are called residence tax generally.
 There is "income percent" to be taxed according to "per capita rate" that personal prefectural tax is levied for fixed amount and income of the previous year.
 Structure of personal prefectural tax is the same as citizen of personal municipalities tax, and municipalities handle procedure for taxation and tax payment together.

 

●Person who puts

(as of January 1 of the year)

・It is person with address in the prefecture………………………………………………………Per capita rate and income percent
・Person who the prefecture does not have address, but has office, office or house and lot………Only as for the per capita rate

●Sum to pay

・Per capita rate 

Prefectural tax (including the forest ecotax)  Citizen of municipalities tax 
 2,000 yen  3,500 yen

・Income percent

Prefectural tax Citizen of municipalities tax
4% 6%

 

●Tax exemption

 In any of any of the following, it becomes tax-free (personal prefectural tax is not imposed).

 ○Person who does not appear with per capita rate, income percent either

  ・Person who receives livelihood assistance by regulations of National Assistance Act
  ・Person who is with 1.25 million yen or less of total income amount of money of the previous year in person with a disability, minor or widows (widower)
  ・People that total income amounts of money are amount of money to set in by-law of municipalities or less in previous year inside

 ○Person whom income percent does not depend on

  ・Person (when there is qualified spouse for deduction or support relative, the addition of ※ 320,000 yen is limited.) who is with or less of gross income amounts of money {total number of 350,000 yen X (qualified spouse for deduction + support relatives +1) +32 ten thousand Japanese yen}

 

●Report and the tax payment

1. Report
(1)By March 15, please submit report to city hall, town office of address place as of January 1 of the year.
(2)When we submit tax return of income tax, it is not necessary to submit report of personal residence tax. Please list "matter about residence tax, enterprise tax" of tax return column by all means on this occasion.
(3)It is not necessary for income to submit report to people only such as earned income, public pension, but please submit report by time limit when you are going to receive deduction from petty losses and medical credit.

2. The tax payment
(1)Salaried employee (person getting salary from company including office worker)
 We divide into 12 times until May in the next year from June and we are deducted from monthly salary and put. (special collection)
(2)Public pension recipient (people receiving public pension in) on (April 1 of the year for the first day 65 years or older)
 We are deducted from pension at the time of supply of public pension in (April, June, August, October, December, February) and put. (special collection)
(3)Income earner (personal companies) except salaried employee
 By the tax payment office action sent by municipalities, we divide into four times in January in October in August in citizen of municipalities tax and June in total and put. (deadline may vary according to municipalities.)
(4)The retirement income earner (person who companies were resigned from, and received separation pay)
 As a general rule, we are deducted from separation pay and, in the case of payment of separation pay, put.

 

 

●Donation tax credit of personal prefectural tax

 

 Contributed person can receive donation tax credit of personal prefectural tax in the next year when we donated.

●Becoming a target of tax credit…

・When we expend donation listed below
(1)Donation for the metropolis and districts or municipality
(2)Donation for Saga community chest society or Japanese Red Cross Society Saga Branch
(3)Donation in donations targeted for donation subtraction of income tax listed below or money
 Donation (thing stored in the prefecture office) for corporation having office in the i prefecture or group
 Money that we expended for ro the Governer or charitable trust of Board of Education jurisdiction
 Donation that the Governer appointed as thing which contributed to increase of the welfare of other than high and ro particularly citizen of the prefecture or money
 ※It applies to having in address in Saga on January 1 in the next year of contributed age.


●The amount of a tax calculation 
Sum calculated in the next ceremony becomes tax credit of personal prefectural tax.
 {(sum) of contribution that paid or either low sum -2,000 yen of *30% (gross income amount of money)} *4%


●Exception subtraction 
 About donation for the metropolis and districts or municipality, the following amount of money is had tax credit of in addition to the tax credit mentioned above. In addition, exception subtraction is applied when we add about contribution pertaining to the Great East Japan Earthquake when we donate for damaged prefecture and municipalities and donate to the prefecture and the municipalities via donation group (the Japanese Red Cross Society).
 (sum -2,000 yen of contribution that paid) X (marginal rate X 1.021 of 90% - income tax)
  ※Sum of exception subtraction is limit at 20% of personal residence tax income percent.


●Report of donation tax credit
<< person made final income tax return >>
When final income tax return is done, please attach "receipt of donations certificate" to tax return.

<< reported person who is simple to municipalities >>
Please submit "receipt of donations certificate" (or corporation-designated receipt) and "donation tax credit report" to window of living municipalities.

 

 

 

 

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Inquiry
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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.