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No.75 Individual citizenfs tax reductions
Last UpdateF2016/7/21

Kumamoto International Foundation

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@@@@@@@@@@@@@@@@@@@No. 75iProceduresj

 

yIndividual citizenfs tax reductionsz

 

There are tax reduction opportunities for people having difficulty paying taxes as a result of the earthquake disaster.

Please consult the Tax Affairs Section at your local ward office to inquire.

Applications for tax reductions must be made every fiscal year and within the allotted time period.

yAt the time of the disasterz

œ In case the tax payer died due to a disaster such as earthquake, typhoon, lighting, fire etc.:

‡@  Reduction percentage@Full amount

‡A  Attachable documents@@@Disaster victims certificate

 

œIn case the tax payer was rendered disabled due to a disaster:

‡@ Reduction percentage@@90%

‡B   Attachable documents@@@Disaster victims certificateADisabled ID Handbook

 

œPrice of damages incurred by residential property assets iHouse/household assetsj, compensation for insurance feesAreimbursement etc. will be calculated after being subtracted from the total amount of damages; however, only when the residential or household asset value is above 30%.

‡@ Income restriction@@@Total income for previous year is below 10 million yen

‡A Reduction percentage@@12.5% to full amount

‡B Attachable documents@@@Disaster victim certificate, itemized receipt of damaged house/household assets, contract of property/casualty insurer, documents explaining damage insurance.

yDifficulties livingz

œFor applicants who began living on welfare in the middle of the year:

‡@ Reduction percentage@@Total withstanding amount after reduction application

‡A Attachable documents@@@Protection certificate

 

œApplicants who were students on December 31st 2015 or at the time of reduction application on a per capita basis only.

‡@ Reduction percentage@@Total amount (per capita)

‡A Attachable documents@@@Student card, certificate of student status

 

 

œ For people who will have prolonged difficulty paying income tax despite postponement due to drastic drop in income following unemployment; or for those who can confirm that their expected amount of income in the corresponding year will be less than 50% of that of the previous year

*Applicable persons: employees terminated or business owners forced to resign. Personally chosen resignations and/or compulsory retirement cases do not apply.

‡@ Income restriction@@Total income for previous year is below 6 million yen

‡A Reduction percentage@ 20% to full amount @* Full amount is per capita only

‡B Attachable documents@@ Employment insurance card AIncome circumstances declaration form, document stating income, bankbook

 

œ For the inheritors of tax payers that died in the disaster whose expected income amount in the corresponding year (including that of the deceased tax payer) will now be less than 50% of that of the previous year

‡@ Income restrictions@@ Total income of inheritor for previous year is below 6 million yen

‡A Reduction percentage@@20% to full amount @* Full amount is per capita only

‡B Attachable documents@@@Document stating life insurance contract and amount, Income circumstances declaration form, document stating income, bankbook

œFor those who will have prolonged difficulty paying income taxes despite postponement due to tax payerfs or family memberfs expensive medical fees; for those whose medical expenses (compensation money calculated after subtracting health insurance and reimbursement amounts) will be more than 30% of their total income for the previous year

‡@ Income restrictions@@@ Total income of inheritor for previous year is below 6 million yen

‡A Reduction percentage@@16.7% (=1/6) to full amount @* Full amount is per capita only

‡B Attachable documents@@@Medical certificateAMedical expenses receiptsAdocuments proving the amount of compensation from health insurance union etc., income circumstances declaration form, document stating income, bankbook

 

yNotesz

Reductions restricted to payable amount after date of application only.

Applications must be made no later than 7 days before the payment period.

iE.g.j

Normal income tax paymentFFirst payment period@ Thursday, June 30 2016

@@@@@@@@7 days before payment period @Thursday, June 23 2016

Special income tax paymentFFirst payment period@Monday, July 11 2016

                7 days before payment period Monday, July 4 2016

Previously paid taxes are not applicable for reductions. Please be advised. Processing for reductions may take some time.

Income and assets, living conditions will be reviewed. Applicants are subject to disqualification due to failure to pass review.

You may be required to submit documents in addition to those listed above.

Reductions must be applied for every fiscal year for as long as they are necessary.

 

yContact usz

Chuo-Tax Affairs SectioniCity hallj@      TELF096-328-2181@@  FAXF096-324-1474

Higashi-Tax Affairs SectioniHigashi ward officejTELF096-367-9138@FAXF096-367-9302

Nishi-Tax Affairs SectioniNishi ward officej@TELF096-329-1174@@FAXF096-329-1326

Minami-Tax Affairs SectionsiMinami ward officejTELF096-357-4143@FAXF096-357-4342

Kita-Tax Affairs SectioniKita ward officej@TELF096-272-1114@@FAXF096-215-3322

 

‘Individual citizenfs tax reductionsiPDFF128KBj@
TEL 096-359-2121
FAX 096-359-5783
Mail pj-info@kumamoto-if.or.jp
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