Your salary income decreased due to the impact of new coronavirus
Assumed that you are working in a restaurant in Japan. You have a spouse (Ms. Nancy, she is not working) and a child.
However due to the pandemic of covid-19 , the amount of your salary in 2020 was not sufficient (Assumed that the amount of monthly salary is 170,000 yen). And you did not need to pay resident tax in 2021 (Case 1).
(Your household is “”a household that is exempt from the resident tax (Juminzei Hikazei Setai = 住民税非課税世帯)””.
Or the amount of salary decreased on / after January 2021 and the amount of salary is less than 170,000 yen per month (Case 2).
On these cases, you may be able to receive special benefits of 100,000 yen as far as you make application by due date.
One household can receive 100,000 yen one time.
One of you or Ms. Nancy can receive this 100,000 yen.
If you are a member of a Juminzei Hikazei Setai, city office will send you a document automatically. So you will fill in the application paper and send them back to city office with necessary documents. Then you can receive 100,000 yen to your bank account.
In the case of Case 2, you will not receive such document from city office. Because city office does not know your current situation yet.
Even if your salary decreased in 2021 less than 170,000 yen per month, if it was not due to the impact of the new coronavirus, you can not apply for this special benefits.
The amount of 170,000 differs depending on the number of household members.
If you have a wife and two children, the amount is 210,000 yen instead of 170,000 yen.
In the case of Case 1, due date is end of May 2022 and in the case of Case 2, it is end of September 2022.