Flowchart
To check whether you are eligible for repayment forgiveness
Please answer “Yes”, “No”, or “I don’t know” according to your situation.

Are you currently the head of your household?
No
Was your current head of your household in anotherYeshousehold when you borrowed the money?
Yes
Do you currently pay municipal tax?

NoDo either you or the head of yourhousehold currently pay municipal tax?

１

Yes

No

I don’t know

YesNo, neither

I don’t know

１

２-１

３-１

１
１

２-２

３-２

You are not exempt from municipal tax, and therefore not eligible for repayment forgiveness.
You must carry out the repayment procedure. Around September 2022, we will send you arepayment notice, please let us know which bank account you want the payment withdrawn from atthat time.

Those who are exempt from the municipal tax in either FY2021 or FY2022 are
eligible for repayment forgiveness.

2-1
2-2

You are exempt from municipal tax, and therefore eligible for repayment forgiveness.
Please proceed with the repayment forgiveness procedure. (Return to “How to apply”)

You and the head of household are exempt from municipal tax, and therefore eligible forrepayment forgiveness.
Please proceed with the repayment forgiveness procedure. (Return to “How to apply”)

3-1
3-2

Check with your municipal office whether you are exempt from municipal tax.
See the reverse side of this paper.

Check with your municipal office whether you and the head of household are exempt
from municipal tax.
See the reverse side of this paper.

About exemption from municipal tax■To check whether you are exempt from municipal tax or not, you must obtain a certificate of tax
exemption.
■You can obtain it at your local municipal office.（If you have not filed your municipal tax, youneed to file a tax return first and then apply for a certificate.）■Some offices can respond to applications by mail. Offices cannot tell you your tax exemption
status by phone.
■Certificates will be issued based on your address on January 1, so if you recently have moved,
you should apply to your previous municipal office.
■The procedures required to obtain a certificate may vary slightly at different municipal offices.
If you don’t understand something, please ask the tax division of your municipal office.

List of municipal offices in Kochi Prefecture
Municipality

Phone number

Municipality

Phone number

Kochi-shi（088）822-8111

Geisei-mura（0887）33-2111

Muroto-shi（0887）22-1111

Motoyama-cho（0887）76-2113

Aki-shi（0887）34-1111

Otoyo-cho（0887）72-0450

Nankoku-shi（088）863-2111

Tosa-cho（0887）82-0480

Tosa-shi（088）852-1111

Okawa-mura（0887）84-2211

Susaki-shi（0889）42-2311

Ino-cho（088）893-1117

Sukumo-shi（0880）63-1111

Niyodogawa-cho（0889）35-0111

Tosashimizu-shi（0880）82-1111

Nakatosa-cho（0889）52-2211

Shimanto-shi（0880）34-1111

Sakawa-cho（0889）22-1111

Konan-shi（0887）56-0511

Ochi-cho（0889）26-1111

Kami-shi（0887）53-3111

Yusuhara-cho（0889）65-1111

Toyo-cho（0887）29-3111

Hidaka-mura（0889）24-5111

Nahari-cho（0887）38-4011

Tsuno-cho（0889）55-2311

Tano-cho（0887）38-2811

Shimanto-cho（0880）22-3111

Yasuda-cho（0887）38-6711

Otuki-cho（0880）73-1111

Kitagawa-mura（0887）32-1212

Mihara-mura（0880）46-2111

Umaji-mura（0887）44-2111

Kuroshio-cho（0880）43-2816

About tax-exemption years
FY2021: Certificate is calculated based on income from January to December 2020.
FY2022: Certificate is calculated based on income from January to December 2021.
(Those who are exempt from the municipal tax in FY2021 or FY2022 are eligible for repayment forgiveness.)※We’re sorry, but you can't know whether you are exempt from municipal
taxes or not, even if you contact the Council of Social Welfare.
You must contact your local municipal office.
Kochi Prefecture Council of Social Welfare