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Exception of taxation

Last update date March 25, 2019

Exception of taxation of 1 Retirement income

When we receive payment such as separation pay, income percent of municipal tax to affect separation pay and prefectural tax is collected extra. Tax rate is 6% of municipal tax, prefectural tax 4% uniformly (excess taxation of personal prefectural tax is not applied).

Flow of the amount of a tax calculation

Expression of the amount of a tax calculation

(note 1) 1/2 amount of money = (the amount of income amount of money - retirement allowance exemption such as separation pay) X of Retirement income

※Please refer to "how to find amount of retirement allowance exemption" for the amount of retirement allowance exemption.
※It is with amount of money of Retirement income sum that deducted the amount of retirement allowance exemption from income amounts of money such as separation pay about thing receiving payment as the retirement bonus corresponding to length of service as the officers concerned in separation pay to receive payment people who are or less for five years length of service as officers in the case of after January 1, 2013 day when you should receive payment in separation pay.

(note 2) As for the amount of income percent that day when you should receive payment such as separation pay affects Retirement income in the case of before December 31, 2012, it is amount of money after having subtracted the amount of money equivalent to a one-tenth from the amount of income percent that we calculated.


In addition, please demand according to next "the amount of a tax calculation method" (1,2,3) when we are calculating, and how to find mentioned above demands the fraction amount of a tax that it is to handle, and is correct.

The amount of a tax calculation method

(1) We seek the amount of retirement allowance exemption. (the same that we use in calculation of income tax.) (Income Tax Law 30(3), (4))

※Please refer to "how to find amount of retirement allowance exemption" for the amount of retirement allowance exemption.

(2) We seek amount of money of Retirement income. (the same that we use in calculation of income tax.) (Income Tax Law 30(2), 3(2) of Local Tax Law 50, 328 2(2))

1/2 amount of money = (the amount of income amount of money - retirement allowance exemption such as separation pay) X of Retirement income
※When amount of money of Retirement income includes fraction less than 1,000 yen, we cut off amount of money less than 1,000 yen. (2(1) of Local Tax Law 20-4)
※It is with amount of money of Retirement income sum that deducted the amount of retirement allowance exemption from income amounts of money such as separation pay about thing receiving payment as the retirement bonus corresponding to length of service as the officers concerned in separation pay to receive payment people who are or less for five years length of service as officers in the case of after January 1, 2013 day when you should receive payment in separation pay.

(3) We seek the amount of income percent to affect Retirement income. (tax rate is flat, and 6%, prefectural tax are 4% municipal tax.) (Local Tax Law 35, 50-3, 50-4, 314-3, 328-2, 328-3)

*6% of amounts of money of amount of municipal tax income percent = Retirement income
*4% of amounts of money of amount of prefectural tax income percent = Retirement income
※When the amount of municipal tax, prefectural tax income percent includes fraction less than 100 yen, we cut off amount of money that 100 yen is within. (2(3) of Local Tax Law 20-4)
※As for the amount of income percent that day when you should receive payment such as separation pay affects Retirement income in the case of before December 31, 2012, it is amount of money after having subtracted the amount of money equivalent to a one-tenth from the amount of income percent that we calculated.

How to find amount of retirement allowance exemption

Length of service and the amount of retirement allowance exemption
Length of service The amount of retirement allowance exemption
When it is I-20 age or less 400,000 yen X length of service (when it does not reach 800,000 yen 800,000 yen)
In the case of more than Ro-20 age 700,000 yen X length of service -6 million yen
In the case of ha obstacle Retirement Calculation +100 ten thousand Japanese yen by i or ro

※When length of service includes fraction within one year, we leave off for one year.
※We can perform estimate of the inhabitants amount of a tax concerned with Retirement income by personal residence tax amount of a tax simulation (the amount of a tax estimate, report making).

Calculation example

Income amounts of money such as separation pay: 10.42 million yen, length of service: In the case of 20 years
(1) We seek the amount of retirement allowance exemption. (the same that we use in calculation of income tax.)
  400,000 yen X 20 years = 8 million yen
(2) We seek amount of money of Retirement income. (the same that we use in calculation of income tax.)
  (10.42 million yen - 8 million yen) X a half = 1.21 million yen (fraction less than 1,000 yen cuts off once)
(3) We seek the amount of income percent to affect Retirement income.
Oh, it is the amount of municipal tax income percent
  1.21 million yen *6% = 72,600 yen
The amount of i prefectural tax income percent
  1.21 million yen *4% = 48,400 yen

The amount of a tax how to find capital gains such as 2 land, building

Income affecting income and futures trading when we transferred assets such as land and building, stocks separates with other income such as earned income or business income and is to calculate the amount of a tax. This is the same as income tax that is national tax.
In the transfers such as land, building, we are divided into long-term or short-term capital gain by possession period (we judge January 1 of age that we transferred in standard.) of assets which we transferred, and the amount of a tax calculation methods are different.

(1) Taxation capital gain amount of money

Expression of taxation capital gain amount of money

(note 1) Special deduction: In the case of transfer of property for the residence, there is special subtraction to assume 30 million yen limit based on constant requirements, and there is subtraction in cases of transfer to modify other expropriation in particular.
(note 2) When there is income deduction that we were not able to subtract from gross income amount of money, we subtract the amount of money.

(2) Division of long-term capital gains and short-period capital gains

Possession period and long term, short-term division such as land buildings
We transfer Possession period Long term, short-term division
Land, building It is more than five years Long-term capital gains
Lower than five years (note) Short-period capital gains

(note) possession periods are five years or less, and (include thing which acquired by the end of the year.) becomes short-period capital gains in January 1 of age that transferred.

List of the amount of a tax calculation methods such as capital gains
Division Expression
For short-period capital gains, the public Taxation capital gain amount of money X tax rate (7.2% of municipal tax, prefectural tax 1.8%, income tax 30%)
For short-period capital gains, reduction Taxation capital gain amount of money X tax rate (4.0% of municipal tax, prefectural tax 1.0%, income tax 15%)

※Reduction income means transfers for country, local public entity to prescribe in No. 3 from 4 Paragraph 3 first of Special Taxation Measures Law Article 28.

For long-term capital gains, the public Taxation capital gain amount of money X tax rate (4.0% of municipal tax, prefectural tax 1.0%, income tax 15%)
For long-term capital gains, identification
(part modifying excellence residential areas)
<20 million yen or less>
Taxation capital gain amount of money X tax rate (3.2% of municipal tax, prefectural tax 0.8%, income tax 10%)
<more than 20 million yen>
Municipal tax 640,000 yen + (taxation capital gain amount of money -20 million yen) *4.0%
Prefectural tax 160,000 yen + (taxation capital gain amount of money -20 million yen) *1.0%
Income tax 2 million yen + (taxation capital gain amount of money -20 million yen) *15%
For long-term capital gains, light section
(part affecting property for the residence)
<60 million yen or less>
Taxation capital gain amount of money X tax rate (3.2% of municipal tax, prefectural tax 0.8%, income tax 10%)
<more than 60 million yen>
Municipal tax 1.92 million yen + (taxation capital gain amount of money -60 million yen) *4.0%
Prefectural tax 480,000 yen + (taxation capital gain amount of money -60 million yen) *1.0%
Income tax 6 million yen + (taxation capital gain amount of money -60 million yen) *15%
Capital gains to affect stocks Taxation capital gain amounts of money X tax rate (4.0% of municipal tax, prefectural tax 1.0%, income tax 15%)
We chose report separate taxation
Amount of dividend income to affect listed stocks
Taxation amount of dividend income amount of money X tax rate (4.0% of municipal tax, prefectural tax 1.0%, income tax 15%)
Miscellaneous incomes to affect futures trading Taxation miscellaneous incomes amounts of money X tax rate (4.0% of municipal tax, prefectural tax 1.0%, income tax 15%)

※When possession period transfers property for the residence more than ten years, exceptions of reduction tax rate are applied.

About choice (taxation choice of personal residence tax by taxation method unlike income tax) of taxation method of personal residence tax to affect amount of dividend income and capital gains such as 3 listed stocks

 Because withholding taxes of income tax and residence tax are performed about income due to (except thing that big stockholders receive payment) such as allotment such as (withholding taxes account) or listed stock about income by transfers such as listed stocks that we produced in the specific account when we select that it withholds income tax and residence tax, report is unnecessary for principle, but, about income modifying allotment such as report, listed stock in report separate taxation about income modifying transfers such as listed stocks, can perform aggregate taxation or report in report separate taxation.
 When we declare about these income, we can choose taxation method that is different from income tax in residence tax.

Example) income tax performs final income tax return by report separation, and residence tax chooses report unnecessary

When we choose taxation method that is different from income tax in residence tax, it is necessary to have you submit report of individual resident tax separately from decision report by day when the tax payment notification is delivered.

Please confirm "guide of report of municipal tax, prefectural tax" about procedure on declaring for personal residence tax.

Please consult with ward office Tax Division City Tax Section of house ino ward about inquiry to affect report of municipal tax, prefectural tax.
Please consult with the nearest tax office about inquiry to affect report of income tax.

(note 1) Listed stocks mean next.

  • It is listed on financial products exchange with stocks
  • The receive benefits right of thing that offer of the receive benefits right to affect the setting by investment trust was carried out by open call for participants, the receive benefits right of stock investment trust such as open call for participants stocks, the receive benefits right of open call for participants open-end bond investment trust
  • Specific bonds
    Bonds (except corporate bond which family corporation issued) which were issued after government bonds, local bond, foreign government bonds, open call for participants bonds, December 31, 2015

(note 2) Allotment such as listed stocks means interest, allotment such as listed stocks, distribution of profit.

(note 3) When investors sell listed stocks, specific account is account that brokerage firm performs calculations of the income amount of money in place of investors.

When we choose "there are withholding taxes" among specific accounts, about income amount of money to affect the account concerned, as for the need that investors make final income tax return in tax office, there are none in principle (brokerage firm pays instead and goes through the procedure.) .
When we choose "there are no withholding taxes" among specific accounts, by specific account annual business report which has been sent by brokerage firms, we can report easily.
In addition, when it is made a deal with general account, we calculate annual transfer gain by yourself and make calculation statement, and it is necessary to have you do final income tax return.

Reference

When you have any questions, please ask each ward office.

                                                                                                                                                                                                                                                    
Each ward office Tax Division City Tax Section
Ward officeWindowPhone numberE-Mail address
Aoba WardThe Aoba Ward the third floor of the government office 55th045-978-2241[email protected]
Asahi WardThe second floor of the Asahi Ward government office Main Building 28th045-954-6043[email protected]
Izumi WardThe Izumi Ward the third floor of the government office 304th045-800-2351[email protected]
Isogo WardThe Isogo Ward the third floor of the government office 34th045-750-2352[email protected]
Kanagawa WardThe third floor of the Kanagawa Ward government office Main Building 325th045-411-7041[email protected]
Kanazawa WardThe Kanazawa Ward the third floor of the government office 304th045-788-7744[email protected]
Konan WardThe Konan Ward the third floor of the government office 31st045-847-8351[email protected]
Kohoku WardThe Kohoku Ward the third floor of the government office 31st045-540-2264[email protected]
Sakae WardThe third floor of the Sakae Ward government office Main Building 30th045-894-8350[email protected]
Seya WardThe Seya Ward the third floor of the government office 33rd045-367-5651[email protected]
Tsuzuki Ward  The Tsuzuki Ward   the third floor of the government office 34th045-948-2261[email protected]
Tsurumi WardThe Tsurumi Ward the fourth floor of the government office second045-510-1711[email protected]
Totsuka WardThe Totsuka Ward the seventh floor of the government office 72nd045-866-8351[email protected]
Naka WardThe fourth floor of the Naka Ward Office Main Building 43rd045-224-8191[email protected]
Nishi WardThe Nishi Ward Office the fourth floor 44th045-320-8341[email protected]
Hodogaya WardThe second floor of the Hodogaya Ward government office Main Building 26th045-334-6241[email protected]
Midori WardThe Midori Ward the third floor of the government office 35th045-930-2261[email protected]
Minami WardThe Minami Ward the third floor of the government office 33rd045-341-1157[email protected]

Inquiry to this page

Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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