City tax (individual)
Town prefectural tax (personal) will be taxed according to the previous year in income for those who are living in now, Kyonan town January 1 every year.
Also even those who do not have an address in town, the people with offices and homestead, etc. in town are evenly split is taxation.※ We thoroughly payroll deductions of individual inhabitant tax in Chiba Prefecture all municipalities from 2016 fiscal year. Special collection of personal residence tax(Payroll deduction)Institutional
◆ people who must make a declaration
- And people from work does not submit a salary payment report
- -Cho (prefecture) tax not being withheld from salary people
- -Real estate (rent, rent)，People, such as businesses (agriculture, fisheries, retail etc.) dividend income was
* However, do not need to declare those income tax returns are filed the tax office.
◆ people who may be declared
- • Income of the previous year who only earned income (*).
- -Only pension income of the previous year.
- -Previous year income amount specified by the Ordinance of the town people
* However, (*) in the miscellaneous deductions to the appropriate person，When you try to receive such a deduction for contributions or medical expenses deduction, you will need to return.
◆ people not subject to city tax
- -Those who are receiving livelihood assistance pursuant to the provisions of the life protection act
- -Persons with disabilities，Minors，Widows or widowers, total income for the previous year is 1250000 Yen
- The following people
-Specified by the Ordinance of the town whose total income for the previous year only per capita taxpayers out, man
-Calculation and tax
◆ per capita
- Resident tax per year 1，500 yen
- Residents tax year 3，500 yen
◆ income levy
- Taxable amount × the standard rate - Tax Deductions, etc. = cut the amount of proceeds
- Prefectural China tax rate of 4%
- Townsman tax rate of 6%
- * Is what pulled the total deduction from gross income and taxable income.
Residents tax (corporate)
To the Corporation such office or offices located in kyonan evenly against the amount and tax amount are taxed.
◆ per capita
|Case sensitive||Residents tax (annual)|
|Number of employees
50 people Super
|Number of employees
Under 50 people
|Full amount of capital, etc.||5 billion yen||3，000，000 yen||410，000 yen|
|1 billion yen over 50 billion yen or less||1，750，000 yen||410，000 yen|
|100 million yen over 10 billion yen or less||400，000 yen||160，000 yen|
|10 million yen over 100 million yen or less||150，000 yen||130，000 yen|
|10 million yen||120，000 yen||50，000 yen|
|Other than the above Corporation||50，000 yen|
- * 1 the amount of the capital and the amount of capital or capital and capital reserve amount.
(Refer to income tax law article 2 No. 17) and the total amount
- * 2 "number of employees" and includes the officers get paid salaries that the number of employees, offices in the municipal tax levy, and have the nature of the remuneration, salaries or bonuses or these.
- Corporation townsman tax 9.7%
- * In kyonan town tax calculation standard rate applying.
Fixed assets tax
Each year, who saw Minami in 1/1 currently owns fixed assets (land, houses, depreciable assets), will be taxed according to the price of the fixed asset.
◆ who pays property taxes (taxpayer obligations)
- People who pay property taxes is the owner of land, houses, depreciable assets principle.
- If less than the amount of the following taxation standards for each of the land owned by one person in the town, houses, depreciable assets, fixed assets tax are not taxed.
- Land 300000 ¥ 200000 ¥ houses assets 1500000 Yen
◆ tax calculation method
Fixed asset tax is tax is determined in the following steps, will be notified to the taxpayer.
- 1. And evaluating fixed assets, and determines its price, its price to calculate according to the standard tax.
- 2. Taxable income x tax rate （ 1. 4% ） = tax amount
- 3. Tax notice mentioned tax taxpayers who communicated to the.
◆ Special measures for land taxation standards
Land as a residential premises available preferential measure of the tax base.
- ○ small house land
- (If more than 200 m2, part of up to 200 m2 per housing units) residential land of 200 square meters below the tax base, price is reduced to 1/6.
- ○ housing land
- Small non-residential land, residential land for up to 10 times the floor area of the house, price is reduced to 1/3.
◆ housing mitigation measures
Private housing and if building a new housing, including housing will be reduced to 2-1 in property taxes over a period of new construction after.
If the housing percentage of housing eligible for the housing of more than 1-2 minutes.
- 1 floor space requirements
- Application by new construction period is as follows.
|新築時期||Floor space requirements|
|Building minutes from 1/2/2000 1/1/2001||40 square meters (35 sqm) more than 280 square meters|
|New: 1/2/2001||50 square meters (35 sqm) more than 280 square meters|
|New: 1/2/2005||50 square meters (40 square meters) or less than 280 m|
* （ ） area in the House other than rental housing will apply.
- ○ range is reduced
- Up to 120 m2 are eligible for housing part.
- 1 period is reduced
- 3 FY ... after new construction (housing other than the stomach) A general housing
- 5 FY refractory high-rise housing, ... new construction after the third floor and above Lee
◆ reading of prices and available for inspection books
Evaluation of the assets underlying the calculation of fixed assets tax is land and houses 3 years each to the depreciable assets fixed asset tax ledger registers a yearly evaluation. Fixed asset tax ledger can browse tax obligation of applicant (if the Attorney power of attorney required) or the taxpayer.
Visitors who pay tax and property tax of a house or land, April 1 to May 2 every year, office, land and house prices inspection book that is created on the basis of the property tax levy ledger You can browse for tax residents section window.
Light motor vehicle tax
Every year April 1 day in town motorized bicycle now，Mini vehicles，Small special vehicles，It is levied on the person who owns a small car of the two-wheeled vehicle.
Each depending on the vehicle type is as follows.
In addition,Tax of the year will not be reduced even if the car scrapped after April 2.
|Content models||Tax amount|
|Rotating car payment from the prime mover||(Under 50cc)||2，000 yen|
|Two kinds of B (90cc or less)||2，000 yen|
|Two kinds of A (125cc or less)||2，400 Yen|
|Those of 50cc or less three or more wheels (minicar)||3，700 yen|
|Mini vehicles||Two-wheel||3，600 Yen|
|Three-wheeled||It will vary by registration year|
|Four wheel||Passenger （ private ）||It will vary by registration year|
|Goods (household)||It will vary by registration year|
|Passenger (for sales)||It will vary by registration year|
|Cargo (for sales)||It will vary by registration year|
|Two-wheeled small vehicle||６，000 yen|
|Small special vehicles||Agricultural work vehicle||2，400 Yen|
◆ declaration procedures
- If the following procedures required.
- • When you get
- • When you buy and sell
- • When you wish to dispose of
- - (Please take a note of the receipt number of theft notification) when it was stolen
- • When the address is changed
|Where to apply||What you need|
|Rotating car payment from the prime mover
Small special vehicles
|· Saw South Town Hall Tax Resident Tax class storage chamber
The Government Office of order 1 Battle Field
· Health and Welfare Research Center "healthy"
(Townsman Service Corner)
(Changes in nominal abolished car · Full occasions)
Logo grant certificate
(Changes in nominal abolished car · Full occasions)
City cigarette tax
Taxes for you to bear against those who consume tobacco, it will be paid to the town in accordance with the number of sales in the town Japan Tobacco Inc., such as changes to the consumer.
The price of tobacco sold in the town includes tax which becomes the financial resources of the town of about 5.7 yen per one (about 114 yen per box). Let's buy tobacco in town.,ja
Hot spring tax
Taxes paid to be bathing in the mineral baths, 150 yen is tax about 1 bather per person.
Has become a bathing tax collected in the town, along with required mineral bath management are special agents and hot spring tax levy from bathing tourists, take hot spring tax of the month 15 days ago the monthly pay.
This tax is the tax will use its proceeds are devoted to cost tourism promotion primarily.