About the payment for persons for whom the fixed-amount tax reduction amount exceeds the income tax amount, etc.

Plans are currently underway to implement a fixed-amount tax reduction of 30,000 Yen for income tax and 10,000 Yen from the individual resident tax income levy for taxpayers and each dependent relative (limited to dependents living within Japan), including spouse, to be applied to income tax and individual resident tax for 2024.
In cases where the amount of the fixed-amount tax reduction, as calculated from the taxpayer and the number of dependent relatives (including spouse), is greater than the amount of income tax and individual resident tax income levy, and as a result the fixed-amount tax reduction cannot be applied in full, the remaining amount will be provided as a payment.
 

• Fixed-amount Reduction for Individual Resident Tax for 2024 (Reiwa 6)

Payment eligibility

Persons eligible to receive the fixed-amount tax reduction, and whose estimated income tax amount and individual resident tax income levy for 2024 are less than the amount of the fixed-amount reduction
*If either one's income tax or resident tax income levy are more than the amount of the fixed-amount reduction (i.e. the full reduction amount can be applied), one will not be eligible to receive the payment.
 

Amount of fixed-amount tax reduction

所得税分＝3万円　×　減税対象人数　　　　
Applicable to income tax = 30,000 Yen   x   number of people eligible for reduction
住民税所得割分＝1万円　×　減税対象人数
Applicable to resident tax income levy = 10,000 Yen   x   number of people eligible for reduction
 

What is the 'number of people eligible for reduction'?

The total number of people including the taxpayer, spouse qualifying for deduction, and dependent relatives (including dependent relatives aged 15 and under)
(Excluding spouse qualifying for deduction and dependent relatives residing outside Japan)
 

 

Payment procedure

Eligible persons will be sent either a notification (push-type) or a Confirmation Form.

Notification (push-type)

Persons who have registered a bank account to receive public funds via an Individual Number (My Number) Card, or whose bank account details (limited to accounts in the name of the eligible person) are held by the City through previous benefit payment programs, will be sent a payment confirmation notification from late June.
・If you agree to payment being made to the account specified in the notification, no further action is required.
・If the account specified has been closed, or you do not wish to receive the payment, a separate procedure is required.
For details on registering a bank account to receive public funds with an Individual Number (My Number) Card, please refer to the following pages.
 

• Bank Account Registration System for Receiving Public Funds (external link – opens in new window)（外部リンク）
• Registering a Bank Account for Receiving Public Funds Using the Myna Portal (external link – opens in new window)（外部リンク）

Confirmation Form

Persons who do not have a registered account for receiving public funds, and whose account details are not held by the City, will be sent a Confirmation Form by post from mid-July. Please complete the confirmation procedure using either of the methods indicated below.

Category	Application period	Application procedure
Online application	Mid-July - Thu. 31 October, 2024 (Reiwa 6)	Apply via smartphone* using your Individual Number (My Number) Card    *Must be capable of reading Individual Number Card information (Use the QR code on the Confirmation Form to access the application page. For details, please see the flyer enclosed with the Confirmation Form.)
Document application (by post)	Mid-July - Thu. 31 October, 2024 (Reiwa 6) (Must arrive within application period)	Apply by completing the necessary details and returning the Confirmation Form sent by the City   【Please attach the following】   ・Copy of document to verify bank  account details (bankbook)   ・Copy of document verifying identity of applicant (driver's license, health insurance card, Individual Number Card, etc.)

*'QR Code' is a registered trademark of Denso Wave Inc.

Payment period

・Persons receiving a notification (push-type)
  Payment date will be indicated in the confirmation notification. (Approx. 3 weeks after receiving confirmation notification)
・Persons receiving a Confirmation Form
  Online applications - payment made approx. 3 weeks after application
  Document application - payment made approx. 1 month after application 
Please note that more time may be required if there any errors in the application, or if a large number of applications are received.

Assistance available to complete your application

If you have received a Confirmation Form, you must apply.

Assistance is available to apply online using your Individual Number (My Number) Card, or to apply by submitting the necessary documents.

Time / place

Until Friday, 30 August 2024 (Reiwa 6)

Weekdays 9時00分 - 17時00分 (Wednesdays only 9時00分 - 19時00分, except holidays, etc. when City Hall is closed)

Obu City Hall 1st Floor Lobby

From Monday 2 September, venue will change to Administrative Management Division, 2nd Floor.

Items to bring

・All notifications and forms received

・Individual Number (My Number) Card (if applicable)

・Proof of identity (driver's license, residence card, etc.)

・Bank book with details of account into which the payment is to be deposited, cash card,
　etc.