Fixed Amount Tax Reduction Supplementary Benefit（定額減税補足給付金）

Information on the Higashihiroshima City Fixed Amount Tax Reduction Supplementary Benefit (Shortfall Benefit) for the 2025-26 Financial Year
（令和7年度東広島市定額減税補足給付金(不足額給付)のご案内）

Shortfall amount payment I（不足額給付1）

When calculating the initial adjustment benefit, the estimated income tax amount for 2024 (based on income in 2023, etc.) was used, and therefore, after the actual amount of income tax and fixed tax reduction for 2024 has been determined, there is a difference between the amount that should have been paid and the initial adjustment benefit amount. The difference will be paid to those who been subject to such a difference.

Eligibility requirements（支給対象）

• Those whose ‘estimated income tax amount for 2024 (income for 2023)’ was greater than their ‘income tax amount for 2024 (income for 2024)’ due to a decrease in their income in 2024 compared to their income in 2023;
• Those whose dependents increased during the year 2024 due to reasons such as the birth of a child.

Dates on which notifications will be sent（通知発送時期）

• For those who were eligible last year and whose bank account information is already known, notifications are scheduled to be sent on Wednesday, August 27th.
• For those who need to apply, notifications are scheduled to be sent around Wednesday, September 3rd.

Documents to be submitted（提出書類）

• The confirmation or application form
• A copy of your identification document
  A copy of one of the following: your health insurance certificate, driver's license, My Number card (front side), etc.
• A copy of a document to verify the account into which the amount will be paid
  A copy of your bankbook or cash card, etc., including the name of the financial institution, branch name, account number, and the name (in katakana) of the holder of the account into which the amount will be paid

• If you wish to have a representative (proxy) apply for or receive the amount, please  provide a copy of the representative's identification document. 

Documents required only for applicants (in addition to the above) (申請書の方のみ必要書類 (上記に加え))

• A copy of your payment confirmation letter, the payment decision notice, etc. for the initial adjustment benefit, or a copy of the tax payment notice, special collection tax amount notice, etc. for the individual inhabitant tax for the 2024-25 financial year.
• A copy of your income tax withholding slip or tax return for 2024

Shortfall amount payment 2（不足額給付2）

Among blue tax return business exclusive family workers and white tax return business exclusive family workers, those who need to have their eligibility for the benefit confirmed and granted through the submission (application) of individual documents, or those whose total income exceeds 480,000 yen (i.e., persons who themselves and as dependents are not eligible for the fixed-amount tax reduction, and who are also not the head of household or a household member of a household eligible for the ‘benefit for low-income households’), will be provided, in principle, with a fixed amount of 40,000 yen per person.

※It is necessary to apply to receive the benefit.
※If you were a resident of a foreign country as of January 1, 2024, the amount is 30,000 yen.

Eligibility requirements（支給対象）

• Those whose tax amount before the fixed tax reduction was 0 yen for both the 2024 income tax and the 2024-25 individual inhabitant tax income portion, and who are not eligible for the fixed tax reduction themselves.
• Blue tax return business dependents and white tax return business dependents, or those with a total income of over 480,000 yen, who are no longer considered dependents under the tax system.
• Those who are not the head of or a member of a household eligible for benefits for low-income households (2023 tax-exempt benefits, 2024 tax-exempt benefits, etc.).

Documents to be submitted（提出書類）

• Application form (can be downloaded from the City website)
• A copy of your identification document
  A copy of one of the following: your health insurance certificate, driver's license, My Number card (front side), etc.
• A copy of a document to verify the account into which the amount will be paid
• A copy of your bankbook or cash card, etc., including the name of the financial institution, branch name, account number, and the name (in katakana) of the holder of the account into which the amount will be paid.
• If you wish to have a representative (proxy) apply for or receive the amount, please provide a copy of the representative's identification document.
• A copy of your income tax withholding slip or tax return for 2024
• A copy of the 2024 income tax return of the business owner, or a copy of the ‘Notification of Blue Return Business Exclusive Family Worker’
  (*For blue tax return business exclusive family workers or business exclusive family workers only)

Documents required only for those who moved to Higashihiroshima City in 2024 (in addition to the above)
(令和6年に東広島市に転入された方のみ必要書類（上記に加え）)

• A copy of your individual inhabitant tax payment notice or tax certificate for the 2024-25 financial year
• A copy of your residence certificate
• Copies of the individual inhabitant tax certificates for the 2023-24 and 2024-25 financial years, for all household members

Application deadline（申請期限）

Applications will be accepted until Friday, October 31, 2025 (the application must be postmarked on or before this date).

Submission destination（提出先）

8th Floor, Higashihiroshima City Office Main Building
Higashihiroshima City Shortfall Payment Consultation Center

Inquiries

Higashihiroshima City Shortfall Payment Processing Center
Tel.: 0120-780-125 (Call Center)
Opening hours: Weekdays 8:30-17:15
*Available in English, Chinese, Portuguese, and Vietnamese