(2)R6.6

Special Loans for Emergency Retail Fund Due to Impact of New Coronavirus Infectious Disease

Special Loans Subject to Exemption from Repayment

For the “First Installment of Comprehensive Support Fund” and the “Extension of Comprehensive
Support Fund”, households that are non-taxable for residential tax for the fiscal year 2024 will be partiallyexempt from the repayment of the loan (returning the borrowed money) even if they are taxable for the fiscal
year of the decision.
*For the Emergency Retail Fund, please contact the call center as the response differs depending on therepayment start date.
Please see the following flowchart to confirm the procedures that apply to you.
● Flowchart for checking if you are eligible for an exemption

Special Loans for Emergency Retail Fund Due to Impact of New Coronavirus Infectious Disease

Special Loans Subject to Exemption from Repayment

If the borrower falls under any of the following categories with respect to the Special Loans for Emergency RetailFund Due to Impact of New Coronavirus Infectious Disease provided by our council, our council will notify theborrower of a waiver decision after the application is submitted, and the borrower will be exempt from the loan
repayment (paying back the borrowed money).
● Flowchart for checking if you are eligible for an exemption

(1)

(2)

Is the borrower (the person who borrowed money) exempt from “both per capita and per income” residential
taxes for the fiscal year 2024?
Nontaxable*Please check with your municipal office to determine if you
yourself are tax exempt.

Who is the head of household?
The borrower him/herself

Other thanthe borrower

Was the current head of the household the same household at the time ofthe borrowing?
YesNoTaxable

Is the current head of household exempt from residential
taxation “with respect to both per capita and per income”
for the fiscal year 2024?
Nontaxable

We will guide you through theprocedure.

For details of the procedures, please call the call center at058-201-2100
We will mail you an exemption application form after checking if
it is applicable

TaxableIt is not exempt.

In the case where you
receive public livelihood
assistanceIn the case where you have been
issued with a Mental HealthWelfare Certificate (Grade 1) or a
Physical Disability Certificate(Grade 1 or 2) or a Rehabilitation
Certificate (A1 or A2)

We will guide you throughthe procedure.
For details of the procedures, please call the call center at 058-201-2100
We will mail you an exemption application form after checking if it is applicable(1) Please check the notice of theremaining repayment amount[Note]● Please obtain the following documents from your local municipal office to confirm whether you are exempt
from both per capita and per income residential tax.

*NOTE*● It does not mean that you are automatically exempted, you must apply for it
For details of the procedures for exemption, please call the call center at 058-201-2100● Any amount having been repaid before the exemption is determined will not be subject to theexemption.

Certificate of Tax Exemption for 2024 Fiscal Year to be able to be issued in or around June 2024

● If you have not filed a tax return or made a year-end adjustment, a taxation certificate or a certificate of tax
exemption may not be issued unless you file a resident tax return
Please contact the tax division of the municipal office where you live for the information on how to file yourresident tax return (The form of the tax return differs depending on the municipality)● Please inquire as soon as possible, as it may take some time for the exemption forms to be mailed
Deadline for applications for exemption: September 30 (Monday) *As indicated by the postmark

Name or address has been changed

Yes

(4)

Please submit a Notificationof Change of Name/Address