Information on the Supplemental Cash Benefit for Shortfalls

Eligibility for the supplemental cash payments provided during fiscal year 2024, under the Flat-Rate Tax Deduction program implemented by Japan’s national government, was determined based on each recipient’s fiscal year 2024 resident tax, which was calculated using their total annual income from 2023. This time, an additional supplemental cash payment will be provided to eligible taxpayers, based on their 2024 total income and applicable tax reductions, to address shortfalls in the Flat-Rate Tax Deduction Program.

Individuals who were registered residents of Hikone as of January 1, 2025, and meet the following criteria are eligible.

Caution!: Taxpayers with a total annual income exceeding 18,050,000 yen are excluded from this cash benefit.

As described above, eligibility for the cash payments and tax cuts originally provided under the Flat-Rate Tax Deduction Program was based on recipients’ total annual income in 2023. This time, an additional supplemental cash payment will be provided to eligible taxpayers, based on their 2024 total income and tax reduction details, in order to address shortfalls in the initial Flat-Rate Tax Deduction Program.

[Benefit Amount] Units of 10,000 yen (If the shortfall is less than 10,000 yen, it will be rounded up to 10,000 yen.) 

[Examples of Eligible Cases]

・The number of dependents increased due to childbirth, etc.

・The total income for 2024 was lower than in 2023, resulting in the actual resident tax amount for fiscal year 2024 being lower than originally estimated.

・After the initial Flat-Rate Tax Deduction program was applied, a tax adjustment was applied, resulting in a lower resident tax amount for fiscal year 2024. 

・No income in 2023; earned income in 2024.

*Those who meet all the following criteria are eligible.

1. Your total income exceeded 480,000 yen, their income tax for 2024 or resident tax for 2024 was zero (before the flat-rate tax cut was applied, but after tax credits), and the initial Flat-Rate Tax Cut Program did not apply to you either.

2. Under Japan’s Tax Law, those who cannot be counted as a dependent due to their total income exceeding 480,000 yen or blue-sheet or white-sheet sole proprietors.

3. Those who were not eligible for any of the Japanese government’s previous cash handout programs, such as the Fiscal 2023 Cash Handout Program for Inflation (70,000 yen), the Fiscal 2023 Cash Handout Program for Tax-Exempt Households, etc. (100,000 yen), or the Fiscal 2024 Cash Handout Program for Tax-Exempt Households, etc. (100,000 yen).

[Important Note]

If you believe you are eligible for this supplemental cash benefit based on the criteria listed above, you must submit an application.

To begin the process, please contact the Hikone Call Center at the number provided below.

[Benefit Amount] 40,000 yen (Fixed Amount)

*Note: If an eligible individual was living abroad as of January 1, 2024, the benefit amount is 30,000 yen.

[Examples of Eligible Individuals Who Meet the All Criteria]

・Blue-sheet and white-sheet sole proprietors.

・Individuals whose total income exceeds 480,000 yen but who are exempt from either income tax for 2024 or resident tax for fiscal 2024 (after applying tax credits, but before the flat-rate tax cut is applied).

If your household received a payment notice titled 給付金のお知らせ in Japanese:

1. Please check the bank account details pre-printed on the payment notice.

2. If no corrections are needed to the information pre-printed on the payment notice, no application is required.  However, any of the following applies, please call the Hikone Call Center at 0120-139-105 by August 15 (Fri), 2025.

・You wish to use a different bank account.

・You have changed your family name.

・You wish to renounce your eligibility.

・You do not qualify for the cash benefit.

3. Your payment is scheduled to be deposited into your bank account on August 28 (Thu), give or take a few days. Please note that if you register a different bank account or if there are any errors in processing the payment, the deposit may be delayed.

If your household received a eligibility confirmation notice and form titled 給付要件確認書 in Japanese:

1. Please provide required information on the eligibility confirmation form, and  submit it with other required documents by the submission due date.

[Required Documents]

・A photocopy of the applicant’s photo identification, such as a driver’s license,  residence card, or My Number card.

・A photocopy of your bank card and/or bank book. If you wish to use an online bank account, please submit a printed copy of your account details as shown on the bank’s website or app.

*Photocopy the very first page and second page of your bank book showing the bank account details.

2. If there are no errors, your cash benefit payment will be deposited into your registered bank account on September 4 (Thu) onwards.

B2: Confirmation Form for the Supplemental Cash Benefit 

If your household received a application form titled 不足額給付金申請書 in Japanese:

1. Be sure to confirm your eligibility by referring to your income tax and resident tax for fiscal year 2024.

2. Please complete the application form and submit it along with all the required documents by the submission due date.

[Required Documents]

・A photocopy of the applicant’s photo identification, such as a driver’s license, residence card, or My Number card.

・A photocopy of your bank card and/or bank book. If you wish to use an online bank account, please submit a printed copy of your account details as shown on the bank’s website or app.

・A tax certificate for fiscal year 2024.

3. Once your application is officially approved and processed, your payment will be deposited within about a month, starting on September 4 (Thu). Additional time may be required depending on your individual circumstances.

C2:Application Form for the Supplemental Benefit for Shortfalls in the Flat-Rate Tax Cut

*Use the return envelope to submit your application form. No postage stamp is needed.  

Hikone Call Center  for Temporary Special Cash Handout Programs

Tel: 0120-139-105 

※If you wish to inquire about the cash handout program in English, Portuguese, Chinese (Tue/Fri only) or Vietnamese (Tue/Thr/Fri only), call the Hikone Human Rights Policy Division at 0749-30-6113.