Major Changes in Municipal Tax and Metropolitan Inhabitant Tax in 2019
Updated: December 10, 2019
Revision of spousal exemption and special spousal exemption
For income after January 2018, the deduction amount for spousal deduction will be changed.
1 Spouse exemption Income limits are set for taxpayers, and if the total income amount exceeds 9 million yen (salary income 11.2 million yen), the deduction amount according to the income will be gradually reduced to 10 million yen ( Salary income 12,200,000 yen) is no longer applied.
2. Special exemption for spouses The scope of application of the total income amount of the spouse, which is the criteria for judgment, will be expanded, and income limits will be set for taxpayers in the same way as the exemption for spouses (see table below).
| Category of deduction | Spouse's total income amount | Total income amount of taxpayer | |||
|---|---|---|---|---|---|
| 900 (1,120) 10,000 yen or less |
~950 (1,170) 10,000 yen or less |
~1,000 (1,220) |
1,000 (1,220) Over 10,000 yen |
||
| spouse exemption <Elderly spouse exemption> |
380,000 yen or less | 330,000 yen <380,000 yen> |
220,000 yen <260,000 yen> |
110,000 yen <130,000 yen> |
Not applicable |
| Special exemption for spouse | ~90 (155) |
330,000 yen | 220,000 yen | 110,000 yen | Not applicable |
~95 (160) |
310,000 yen | 210,000 yen | 110,000 yen | Not applicable |
|
~100 (166) |
260,000 yen | 180,000 yen | 90,000 yen | Not applicable |
|
~ 1.05 (1.75) million yen or less |
210,000 yen | 140,000 yen | 70,000 yen | Not applicable |
|
~110 (183) |
160,000 yen | 110,000 yen | 60,000 yen | Not applicable |
|
~115 (190) |
110,000 yen | 80,000 yen | 40,000 yen | Not applicable |
|
~120 (197) |
60,000 yen | 40,000 yen | 20,000 Yen | Not applicable |
|
~123 (201) |
30,000 yen | 20,000 Yen | 10,000 yen | Not applicable |
|
| More than 1.23 (2.01) million yen | Not applicable | ||||
Note: Figures in parentheses are estimates of salary income only for employment income.
Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
