Shortfall Benefits（Fixed-amount Tax Reduction Supplementary Benefits）

In fiscal year 2024, a benefit (the Adjustment Benefit) was provided to make up the difference for those who were expected to be unable to fully apply a fixed-amount tax reduction on their fiscal year 2024 income tax and resident tax (those whose fixed-amount tax reducation exceeded their pre-reduction tax amount).

In fiscal year 2025, this adjustment benefit amount will be recalculated based on your actual fiscal year 2024 income tax amount. If there is a shortfall, you are eligible to receive an additional shortfall benefit to make up the difference.

At this time, we are unable to answer specific questions regarding whether you are eligible for a shortfall benefit or the amount you may receive.

Check Here For Updates

We ask that you use the flowchart linked below under "Who is Eligible," or wait for application documents to arrive to check your eligibility.

Who is Eligible

You are eligible for a shortfall benefit if you meet the all the conditions for either Shortfall BenefitⅠor Shorfall Benefit Ⅱ, outlined below, AND your Certificate of Residence was registered in Yokosuka as of January 1, 2025 (or if you were not registered in Yokosuka but pay Yokosuka taxes).

Those who filed for an exemption under a tax treaty are not eligible.

You can use this flowchart（PDF：210KB） to check your eligibility.

Shortfall BenefitⅠ

Who is Eligible

When the fiscal year 2024 Adjustment Benefit was calculated, it was calculated using an estimate of what the 2024 income tax amount would be based on fiscal year 2023 income, etc. 

Therefore, once the actual amounts of fiscal year 2024 income tax, fixed-amount tax reducation, etc., are confirmed, you are eligible for a shortfall benefit if ther is a difference between your fiscal year 2024 Adjustment Benefit amount and the actual amount you were owed.

 FOR EXAMPLE:

• If your income tax amount was lower than what it was the year before, due to circumstances such as unemployment, etc.

• If your amount of fixed-amount tax reduction or tax deductions increased, for reasons such as having more financial dependents than before, such as a new baby.

• If your amount of resident tax for fiscal year 2024 was revised AFTER the fiscal year 2024 Adjustment Benefit, AND this revision made your amount of income-based resident tax lower (only for cases where the revised tax return was filed by June 2, 2025). This coould be due to reasons such as having had to file a revised tax return because certain dependents were not listed on your original return.

Benefit Amount

The benefit amount depends on the recipient, It is calculated based on the "shortfall amounts," i.e., the amounts of tax reduction that could not be fully applied to your income tax and income-based resident tax. The benefit amount is the combined total of these two shortfall amounts, minus the fiscal year 2024 Adjustment Benefit, rounded up to the nearest 10,000 yen.

Even if the actual adjustment amount you were owed (A) turns out to be less than what you received for your FY 2024 Adjustment Benefit (B), you will not be asked to return the excess payment.

Shortfall BenefitⅡ

Who is eligible

Those who meet ALL of the following:

1. The amount of both your income tax and income-based resient tax before the fixed-amount tax reduction is 0 yen, so you are not eligible for the fixed-amount tax reduction.
2. You are not considered a " dependent" under the tax system, and you are not eligible for a fixed-amount tax reduction as a dependent.
3. You are not the head of household or a household member who was eligible for any of the following:

• Benefit for Households Exempt from Resident Tax for FY2023 (70,000 yen)
• Benefit for Households Only Subject to Resident Tax Per Capita for FY 2023 (100,000 yen)
• Temporary Special Benefit for Households Newly Exempt from Resient Tax for FY 2024 (100,000 yen)

 Benefit Amount

In principle, the benefit will be 40,000 yen (30,000 yen if you were residing outside Japan as of January 1, 2024).

Payment Method

Information will be mailed out beginning Monday, June 30, 2025 to those who are determined to be eligible for a benefit by the City of Yokosuka.

This information will either be a sealed postcard labeled "通知書" [Notification] or an envelope labeled "確認書" [Application Form for Confirmed Households].

通知書 Notification

The notification will arrive as a sealed postcard written in blue type.

How ro Apply

• If you would like the payment to be sent by wire transfer to the account listed on the notification, you do not need to submit any paperwork.
• If you would like to renounce the benefit, please contact the Temporary Special Benefit Call Center (0120-934-573) by the deadline listed on the notification.

Payment date

• The payment date will be written on the notification.
• Wire transfer times differ depending on the financial institution. If you cannnot confirm the transfer, please wait and check again later.
• If the wire transfer cannnot be made due to a closed account or incorrect account information, the City of Yokosuka will send you a new form. Please write the correct bank acccoumt information in the new form, enclose a copy of a document that proves it is an open account, and send them in.
• You can check the status of your payment using the 2D barcode printed on the notification or the URL link below. Your "お問い合わせ番号" [inquiry number] is the 15 digit number printed on the notification.

If you Wish to Change the Account to which the Payment will be Transferred

Please note that if you change the account this can delay payment by at least a month.

• You will need to submit an Application for Confirmed Households, so plese contact the Temporary Special Benefit Call Center (0120-934-573)
• Once you receive the application, please fill out the required sections, enclose copies of both an ID and a document that confirms your bank account information, and send them in.
• The payment will be transferred about 4 weeks after it is confirmed that there are no issues with your documents.
• Even if you submit an Application for Confirmed Households to change the account to which this benefit will be transferred, this DOES NOT change your registered bank account for receiving public funds. For more information, pleaase see the City of Yokosuka's webpage "System for Registering a Bank Account for Receiving Public Funds" (Japanese only).

Inquires

Yokosuka City Hall

come to the Temporary Special Benefit Help Desk [臨時特別給付金窓口] on the first floor of City Hall by the Accounting Division. Available weekdays from 8:30 am to 5 pm. Please bring your envelope of application documents and your bankbook.

 Temporary Special Benefit Call Center

℡ 0120-934-573

Weekdays. 8:30 am to 5 pm

お問い合わせ

民生局福祉こども部生活支援課 担当：臨時特別給付金担当

横須賀市小川町11番地　分館6階＜郵便物：「〒238-8550　生活支援課」で届きます＞

電話番号：0120-934-573

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