③(II) Special Loans Subject to Exemption from Repayment

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

For the “Emergency Retail Fund” and the “First Installment of Comprehensive Support Fund” applied forby the end of March 2022, households that are exempt from resident tax for the fiscal year 2023, even if they
are taxable for the fiscal year 2021 or 2022, will be exempt from the loan repayment (paying back theborrowed money) for a portion of the loan amount.
Please see the following flowchart to confirm the procedures that apply to you.

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 Retail Fund
Due to Impact of New Coronavirus Infectious Disease provided by our council, our council will notify the borrower of awaiver 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● Flowchart for checking if you are eligible for an exemption
Is the borrower (the person who borrowed money) exempt from “both per capita and per income”
residential taxes for the fiscal year 2023?
Non-taxable

Special Loans for Emergency Retail Fund Due to Impact of New Coronavirus Infectious Disease①②* Please check with your municipal office to determine
if you yourself are tax exempt.

Who is the head of household?
Other thanthe borrower

Borrow
BorrowererItself
ItselfWas the current head of the household the same household at thetime of the borrowing?
YesNoTaxa
Taxableble

In the case where you receive
public livelihood assistanceIs the current head of household exempt fromresidential taxation “with respect to both per capita
and per income” for the fiscal year 2023?
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

In the case where you have been
issued with a Mental Health Welfare
Certificate (Grade 1) or a Physical
Disability Certificate (Grade 1 or 2) or a
Rehabilitation Certificate (A1 or A2)

TaxableWe will guide you through the procedure.
It is not exempt.
② Please confirm 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.
Certificate of Tax Exemption for 2023 Fiscal Year to be able to be issued in or around June 2023

● If you have not filed a tax return or made a year-end adjustment, a taxation certificate or a certificateof 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
your resident 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 29 (Friday)* As indicated by the postmark

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*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 the exemption.

⑤Name or address has been changed

Yes

Please submit a
Notification of Change ofName/Address