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Income tax and inhabitant tax borne by households with an annual income of over 1,000 million yen, such as those who consulted, will also be higher.
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|Fiscal policyOne of the things|
income taxWhat is (Shotoku)?Tax burdenThe source ofincome,消费as well as the AssetWill be levied on income when classified astaxThat. Income tax can be classified into a broad sense of income tax and a narrow sense of income tax.
- In a broad sense, in addition to narrow income tax,National tax(Central tax)CorporationLevied on income for each business yearCorporate tax,Local taxInResident tax,Business taxAnd so on.
- In a narrow sense,IndividualIs taxed ontax(National tax)personal income taxSay. As a substantive law concerning this tax, in JapanIncome tax law(Law No. 40, March 3, 31).
Here, mainly in 2. above.personal income taxDescribe.
personal income tax
Income taxProgressive tax rateIt is said that it is an effective tax to maintain the vertical fairness of the tax by mixing and various human deductions.
現代 のJapanAnd in AmericaNational taxIt is a basic tax that occupies the highest weight in the tax items. As a method of collecting income taxFinal returnAnd the familiar tax return systemTax withholdingThere is a method. The latter accounts for a higher proportion of tax revenue.
- Increasing your interest in taxes by filingPoliticsInterest in.
- Progressive taxationWith the introduction of a large amount of tax can be collected from the affluent and the income will be redistributed..
- Empirical evidence shows that the introduction of progressive taxes does not restrain the labor supply of high-income earners(It is rather low-income people who are more likely to lose their labor supply when high income taxes are imposed).
- When introducing progressive taxation, the system and tax calculation are complicated.
- The introduction of progressive taxation discourages middle- and high-income earners from working.LiberalIt is assumedFriedrich Hayek,Milton FriedmanIt is,incomeIs to be paid according to the degree of contribution, and income redistribution policy by progressive taxation is not allowed. However, on the other hand, it consistently shows that the poverty issue should not be neglected..
- Tax saving-tax evasionIs easy to do. Income capture rate varies depending on work style (Croyon) Is not necessarily fair and equal.
- It has been pointed out that it is unclear how income tax actually affects work motivation..
The concept of income is an argument about what income is. Since the introduction of the income tax, it has shown various developments.
There are several ways to think of income that is subject to income tax, as described below. Today, of the threeInclusive income conceptAre dominant, while in European countriesRestrictive income conceptThe idea ofGermany,FranceIn that case, the gain on the transfer of shares is exempt from tax. In Northern European countries, focusing mainly on the inefficiency of the concept of comprehensive income, investment income and labor income are separated and the former is taxed proportionally and the latter isProgressive tax rateApplyDual income taxHas been adopted.
Restrictive income concept
The idea is that taxable income is limited to that obtained from repetitive activities, and that accidental or temporary income is not taxed. One of the so-called acquisition-type income concepts.
Industrial revolutionSince then, the independent movement of capital (Capital cycle) As a resultwage,profit,interest,dividend,RentAs a result, continuous and recurring profits have come to be produced. These were reliable and stable tax sources, and they were easy to grasp, so they encouraged the establishment of income tax. Based on this background, the theory that only income obtained from activities that repeat and focus on sources that generate profits (Income source theory) Is born. This income source theory is based on the theory of national income from the 19th century to the beginning of the 20th century.Germany(German Empire) Was revolved around.
Income tax based on the concept of restricted income is classified according to the source of income, and different tax rates and amounts are levied on each income.Classification income taxA type of tax that calculates net income by the source of income (such as United Kingdom) and sums them upComprehensive income tax(Prussia and pre-war Japan that referred to it).
Consumable income concept
The idea is that taxable income is the portion of income that is profitable from consumption. Income is measured by the total amount of a person's consumption over a period of time. While excluding savings from income, consumption by borrowing is also included in income.John Stuart Mill,Irving FisherIt is based on the theory of, and has a certain theoretical usefulness, such as being advocated by Fischer and Kaldor and still having strong support among economists.
The income tax (consumption-type/expense-type income tax, expenditure tax) that adopts the concept of consumption-type income tax isIndia,Ceylon(CurrentSri Lanka), but it did not take root. This is due to inequity caused by exclusion of savings, difficulty in grasping consumption/determining aristocrats, and deviation from common sense.
However, since the expenditure tax is similar in content to the general consumption tax, it can be seen that it is replaced by the value-added tax as a general income tax.
Inclusive income concept
Advocated by German financial scholar Georg von SchanzNet asset valuation theoryBeginning with the concept developed by American Hague (Robert M. Haig) and Simons (Herry C. Simons).Shantz-Haig-Simons concept, Taking the initials of Hayg and Simon'sHS conceptAlso known as.. The economic gain that increases the tax-bearing power is all the increase in net assets, which is the idea that it is income, and is expressed by the formula "income = accumulation + consumption". This is one of the so-called acquisition-type income concepts. Temporary and accidental gains also become income,inheritanceIs also regarded as income (inheritance taxreference).
The concept of comprehensive income conforms to the demand for fair burden (principle of burden according to tax burden),Welfare stateSince it was an income concept that was suitable for, it was widely supported. Comprehensive progressive income tax, which adopts the concept of comprehensive income, makes it possible to apply and tax all income with one progressive tax rate table, and has a national finance procurement function.Redistribution function,Economic adjustment function・The resource redistribution function can be enhanced..
On the other hand, there are problems, and in reality, unrealized gains and imputed income should be subject to taxation, but it is difficult to capture or evaluate them and in many cases they are not subject to taxation. Is one of the gains of realizationCapital gainWill not be taxed if not realized.. Also, in the United States during the economic stagnation of the 1970s, the concept of comprehensive income tax is clear in theory, but in the actual grasp of taxation, the ambiguity of the concept cannot be dispelled and it is difficult for tax authorities to grasp income. Yes, it was criticized for its limitations. For example, it was extremely difficult to grasp income in the underground economy, and the sense of unfairness in income taxation spread in American society. Since the 1980s, the tax rate will be uniform and the tax procedure will be simplified and clarified.Flat taxThe debate about the tax bill has increased.
Western income tax
- UK income tax includes income tax and corporate tax, which are national taxes imposed by the central government..
- Income taxation in the Netherlands includes income tax, wage tax and corporation tax, which are national taxes levied by the central government..
- Sweden's income tax includes national and corporate income tax and local income tax..
- 1799 - The United Kingdomso,Napoleonic WarProportional tax rate of 10% on income for raising warfare. After that, repeated abolition introduction,1842Fixed on.
- 1840 - スイスIntroduction
- 1851 - Prussia (Germany)Introduction.German EmpireAfter establishment1891Has undergone a major revision to become a model of the modern world income tax.
- 1861 - AmericaIntroduction Civil WarWarfare procurement,Violation of the constitutionAbolished the following year (World War I(Introduced in full due to constitutional revision (amended Article 1913) in 16, just before)
- 1864 - イタリアIntroduction
- 1976 --It was decided to introduce an income tax prepayment system in Italy, where national finances are tight.Tax withholdingA system that requires managers who do not receive income tax to pay income tax by March of the following year, and then pays 3% of the amount paid in March by September in advance..
- 1981 - ReaganBefore the administration, the maximum income tax rate was 70%, but it was gradually reduced from the Reagan administration to 2018% as of 28.
Japanese income tax
Japan's income tax is the taxable standard of total income,Retirement incomeAmount of money,Forestry incomeThere are three amounts. This is based on comprehensive income tax, but realizes separate income tax on retirement income and forest income.
Taxpayer of income tax
- Residents (excluding non-permanent residents)
- Non-permanent resident
- Corporate body without personality,Foundation
The calculation methods for each of the 10 types of income listed below are defined. Therefore, the result of the calculation method is the income tax amount. Hereinafter, the income tax law will be referred to as “law”.
- Interest income(Law Article 23)
- Dividend income(Law Article 24)
- Income from real estate(Law Article 26)
- Business income(Law Article 27)
- Employment income(Law Article 28)
- Retirement income(Law Article 30)
- Forestry income(Law Article 32)
- Transfer income(Law Article 33)
- Temporary income(Law Article 34)
- Other income(Law Article 35)
Among these, interest income, dividend income and real estate income are asset-based income, and salary income and retirement income are labor-based income. Business income and forest income are said to be a combination of asset income and labor income. Both wealth-based income and labor-based income fall under homeostasis. In addition, transfer income and temporary income correspond to temporary income. Miscellaneous income refers to income that does not fall under any of these nine types of income.
Tax exempt income
- Income tax lawDue to
- Current account Ofinterest(Limited to the portion where the annual interest rate does not exceed 1%. Interest cannot be attached due to the provisions of the Temporary Interest Rate Adjustment Act.)
- Daily movables (excluding expensive items)
- Cultural MeritPension/scholarshipNobel PrizePrize money (Nobel Prize in EconomicsIs scheduled to be taxed, but there is no Japanese award record. )
- insuranceMoney·Restitution for DamagesFri
- Public office election lawWas appliedelectioncost
- Tax Special Measures ActDue to
- Other laws
Income tax adopts a comprehensive taxation system, which calculates income tax by totaling various annual income amounts and is calculated as follows..
(Business income) + (Real estate income) + (Interest income) + (Dividend income) + (Salary income) + (Miscellaneous income) = Ordinary income
(Ordinary income) + (Short-term capital gains) + (Long-term capital gains + Temporary income) x 1/2 = Total income amount
- とTaxation standardAfter calculating, apply the income deduction.
(Total income amount)-(Income deduction amount) = Total taxable income
- After calculating, of income taxProgressive tax ratemultiply.
- The special reconstruction tax amount will be levied from 2013 (25) to 2037 (Reiwa 19).Tax rate is 2.1%.
(Declared tax amount)-(Planned tax amount) = Income tax amount paid
Deductions and tax rates
Income tax deductions are divided into the following forms.
- Classification by what can be drawn
- Deductions (US): What can be deducted from the amount of income
- Tax credits (US: Tax Credits): Tax credits that can be deducted by a certain amount from the tax amount calculated by multiplying the taxable income amount by the tax rate
- Classification by nature
The types of deductions are mainly classified into income deductions and tax deductions (for convenience,Resident taxAbout)).
- Income deduction
- Casualty loss deduction
- Medical expenses deduction
- Social insurance premium deduction
- Credit deduction for small business mutual aid
- Life insurance deduction
- Earthquake insurance premium deduction
- Donation deduction(Income tax only)
- Disability deduction
- Widow deduction/single parent deduction(Widows deduction is abolished)
- Working student deduction
- Spouse exemption/ spouse special exemption
- Exemption for dependents
- Basic deduction
- Tax credit
- Other deductions
For example, when the income amount is 700 million yen, the required tax amount is as follows.
- 700 million yen (taxable income amount) x 0.23 (tax rate) --63 yen (quick deduction amount) = 6,000 yen (income tax)
- In addition, a special reconstruction income tax of 20,400 yen (≈ 97 yen x 4,000%) will be added.
Income tax tax rate calculation table (from 27) Taxable income amount tax rate Accrual deduction Below 195 yen 5% 0 Yen Over 195 million yen and under 330 million yen 10% 97,500 Yen Over 330 million yen and under 695 million yen 20% 427,500 Yen Over 695 million yen and under 900 million yen 23% 636,000 Yen Over 900 million yen and under 1,800 million yen 33% 1,536,000 Yen Over 1,800 million yen and under 4,000 million yen 40% 2,796,000 Yen Over 4,000 million yen 45% 4,796,000 Yen
- (Amount of taxable retirement income) × The above tax rate
- (Amount of taxable forest income × 1/5) × Above tax rate × 5
- Tax Special Measures ActSeparate taxation
- (Taxable short-term transfer income amount) × 30%
- (Taxable long-term transfer income amount) × 15%
- (Amount of taxable transfer income related to listed shares, etc.) × 15%
- (Amount of taxable transfer income, etc. pertaining to general stock, etc.) × 15%
- (Amount of taxable dividend income on listed stocks, etc.) × 15%
- (Amount of taxable miscellaneous income related to futures transactions) × 15%
Introduced in 1887 (Meiji 20)
The initial income tax was levied on persons with annual income of 300 yen or more. However, it is not the individual tax, but the total household tax,HeadWas the taxpayer.PrussiaWith reference to the system of, the amount of income is divided into five levels, with a minimum tax rate of 5% (income of 1 yen or more) to a maximum of 300% (3 yen or more)Progressive taxationAdopted the method.. It is, so to speak, that income tax is paid because the tax is limited only to the owner who is the head of a household with an income of 300 yen or more per year.Status symbolBecomes "Wealth tax, Or "Honor taxThere is also a theory that it was called by another name. It should be noted that most of the general population are not subject to income tax, and the new tax is targeted to 1.5 people, which is 12% of the total number of households at that time (the total number of households),Tax paymentWas about 0.8% of national tax revenue.
The motivation for introducing this new tax isclearAgainstNavyWas urgently strengthened and maintainedland tax,Liquor taxHow the tax burden should be depending on such thingsFreedom Civil Rights MovementCriticized by the rebels,Imperial Japanese ConstitutionWas scheduled to be installed byImperial Assembly OfHouse of RepresentativesDepends on the amount paidRestricted electionsBecause of the introduction of non-large-scale landowners (taxpayer of land tax)CapitalistIt is also cited as a way to improve the environment for guaranteeing the right to vote and allowing political participation. Three years later1890Japan's first held in (Meiji 23)National electionIs1th House of Representatives general electionIn, the voting right was granted to men aged 25 and over who paid the national tax of 15 yen or more directly.
Revised in 1899 (Meiji 32)
The income is divided into three types, the first type is corporate income, the second type is public bond interest income, and the third type is personal income of 3 yen or more.
Revised in 1940 (Showa 15)
Corporate tax lawWith the enactment of, the conventional type 1 was separated from income taxCorporate taxBecame. In addition, it will be a double taxation of classified income tax and comprehensive income tax.In the former, different tax rates will be applied according to income type and a withholding system for working income will be introduced. Applied a high degree progressive tax.
Revised in 1947 (Showa 22)
Unification of income tax by introducing tax filing (Total income tax return tax payment system) Is achieved. In addition, the maximum tax rate was set at 75% in the subsequent revision, but it was raised to 85% to impose a heavy burden on inflation gainers.
Revision of 1950 and 1953 (impact of Shaup's recommendation)
1949(Showa 24)Shoup RecommendationAs such, a high income tax rate has a negative effect on work motivation, and as a supplementary tax to reduce the maximum income tax rate and to compensate for it.Wealth taxRecommended to introduce. As a result,1950With the revision of (Showa 25), the maximum income tax rate was suppressed to 55%, and at the same time, the wealth tax was introduced at the progressive tax rate. However, the wealth tax did not settle in Japan, and three years later1953It was abolished in (Showa 28), and the maximum income tax rate was returned to 65% instead.
Changes in tax rates
|From 1974 years||From 1984 years||From 1987 years||From 1988 years||From 1989 years||From 1995 years||From 1999 years||From 2007 years||From 2015 years|
|60 yen or less 10%||50 yen or less 10.5%||150 yen or less 10.5%||300 yen or less 10%||300 yen or less 10%||330 yen or less 10%||330 yen or less 10%||195 yen or less 5%||195 yen or less 5%|
|Over 60 yen 12%||Over 50 yen 12%||Over 150 yen 12%||Over 300 yen 20%||Over 300 yen 20%||900 〃 20%||Over 330 yen 20%||Over 195 yen 10%||Over 195 yen 10%|
|120 〃 14%||120 〃 14%||200 〃 16%||600 〃 30%||600 〃 30%||1800 〃 30%||900 〃 30%||330 〃 20%||330 〃 20%|
|180 〃 16%||200 〃 17%||300 〃 20%||1000 〃 40%||1000 〃 40%||3000 〃 40%||1800 〃 37%||695 〃 23%||695 〃 23%|
|240 〃 18%||300 〃 21%||500 〃 25%||2000 〃 50%||2000 〃 50%||Over 3000 yen 50%||900 〃 33%||900 〃 33%|
|300 〃 21%||400 〃 25%||600 〃 30%||5000 〃 60%||1800 〃 40%||1800 〃 40%|
|400 〃 24%||600 〃 30%||800 〃 35%||4000 〃 45%|
|500 〃 27%||800 〃 35%||1000 〃 40%|
|600 〃 30%||1000 〃 40%||1200 〃 45%|
|700 〃 34%||1200 〃 45%||1500 〃 50%|
|800 〃 38%||1500 〃 50%||3000 〃 55%|
|1000 〃 42%||2000 〃 55%||5000 〃 60%|
|1200 〃 46%||3000 〃 60%|
|1500 〃 50%||5000 〃 65%|
|2000 〃 55%||8000 〃 70%|
|3000 〃 60%|
|4000 〃 65%|
|6000 〃 70%|
|8000 〃 75%|
Changes in the maximum tax rate
The transition of the maximum tax rate is as follows.
- 1974(49) 75.0%
- 1984(59) 70.0%
- 1987(62) 60.0%
- 1989(50.0) XNUMX%
- 1999(11) 37.0%
- 2007(19) 40.0% (tax standard of 1,800 million yen or more)
- 2015(27) 45.0% (due to the revision of the law in 25)
According to the Treasury2007(19) At present, the actual income tax burden rate of taxpayers peaks at taxpayers (1%) with income of 2 to 26.5 million yen. On the contrary, the number of taxpayers with higher taxpayers fell, and it was 100% for incomes of 14.2 billion yen or more..
this is,Forestry income,landHouseBy the transfer ofTransfer income,stockTransfer income, etc. is taxed separately from other incomeSeparate taxationIs applied. Separate taxation often has a lower tax rate than ordinary tax payments (general taxation), and high-income earners often have a high percentage of income to which separate taxation is applicable. As a result, the real tax burden rate for high-income earners is low.
For example, capital gains on stocks, etc.Financial institutionThroughListingStocks2011Until 23 (7%) (3% inhabitant tax),2012After (24), 15% (resident tax 5%). Other than that, the tax rate is 2011% (resident tax 20%) until 6, and after that, the same tax rate as listed stocks is set... For listed stocks,2011By (23), the tax rate is lower than 195%, which is applied to taxpayers whose income exceeds JPY 330 million and JPY 10 million or less.
Changes in tax revenue
|1997 (Heisei 9)||19,182,735||15,402,987||3,779,748|
|1998 year (Heisei 10 year)||16,996,112||13,765,760||3,230,352|
|1999 year (Heisei 11 year)||15,446,830||12,618,587||2,828,243|
|2000 year (Heisei 12 year)||18,788,905||15,878,457||2,910,448|
|2001 year (Heisei 13 year)||17,806,512||15,030,134||2,776,378|
|2002 year (Heisei 14 year)||14,812,227||12,249,159||2,563,068|
|2003 year (Heisei 15 year)||13,914,607||11,392,631||2,521,976|
|2004 year (Heisei 16 year)||14,670,498||12,184,627||2,485,870|
|2005 year (Heisei 17 year)||15,585,913||12,955,818||2,630,095|
|2006 year (Heisei 18 year)||14,054,094||11,494,252||2,559,842|
|2007 year (Heisei 19 year)||16,080,043||12,928,501||3,151,542|
|2008 year (Heisei 20 year)||14,985,074||12,161,180||2,823,894|
|2009 year (Heisei 21 year)||12,913,887||10,499,519||2,414,368|
|2010 year (Heisei 22 year)||12,984,351||10,677,036||2,307,316|
|2011 year (Heisei 23 year)||13,476,192||11,010,764||2,465,427|
|2012 year (Heisei 24 year)||13,992,487||11,472,513||2,519,974|
|2013 year (Heisei 25 year)||15,530,813||12,759,155||2,771,658|
|2014 year (Heisei 26 year)||16,790,227||14,026,721||2,763,507|
|2015 year (Heisei 27 year)||17,807,137||14,773,154||3,033,983|
|2016 year (Heisei 28 year)||17,611,065||14,485,964||3,125,101|
|2017 year (Heisei 29 year)||18,881,565||15,627,121||3,254,444|
|2018 year (Heisei 30 year)||19,900,578||16,564,998||3,335,580|
|2019 (first year of Reiwa)||19,170,688||15,937,487||3,233,201|
- ^ "OECD Tax Database”. Organization for Economic Co-operation and Development. 2007/1/30Browse.
- ^ Yasuo Tanaka. "Again "Japan's consumption tax system is a defective tax system"". Daily Gendai Nippon Kaikoku. New Party Japan. 2010/8/8Browse.
- ^ a b c , 2009, "Desirable tax on personal income, "CUC View & Vision" No. 27,Chiba University of Commerce,ISSN 1342-0542
- ^ Tatsuo Hatta"Microeconomics II Efficiency Improvement and Disparity Correction"Toyo Keizai Inc.Progressive Economics Series, ISBN: 978-4-492-81300-3, p468
- ^ September 2010 Poverty debate in Japan: Current status and perspective Toshihiko Yamagami
- ^ Sanwa Research Institute, "The Japanese Economy in 30 Words", Nikkei Business Newspaper, Nikkei Business Bunko, 2000, p.204.
- ^ Setsuo Taniguchi, "Basic Lecture on Taxes," 2nd Edition, pp. 168-170
- ^ 
- ^ Taniguchi 170 pages
- ^ 
- ^ Nobuyoshi Chihara "Problems of tax reform in the United States -Focusing on flat tax-" Decassion Paper December 2003 Archived August 2011, 5, at the Wayback Machine.
- ^ a b c Tax system of each country Japan City Center, Viewed May 2018, 4.
- ^ Prepaid income tax in Italy Price allowance and rework "Asahi Shimbun" November 1976, 51, morning edition, 11th edition, 12th page
- ^ Revenue Statistics 2016 (Report). OECD. (2016). P. 103. two:10.1787 / rev_stats-2016-4-en-fr.
- ^ No.2220 comprehensive taxation systemNational Tax Agency
- ^ Overview of Special Reconstruction Income Tax for Individuals | National Tax Agency
- ^ No.2260 Income tax rate｜Income tax｜National Tax Agency
- ^ NO.2240 Separate tax return system (National Tax Agency)
- ^ "Founding Income Tax Law Overview". National Tax Agency (September 1998, 6). 2011/8/12Browse.
- ^ Income tax burden rate for taxpayers (19) From the National Tax Agency "19 Declared Income Tax Sample Survey (Actual State of Declared Income Tax from Tax Statistics)"
- ^ National Tax Agency No.1463 Taxation on transfer of shares, etc.
- ^ List of tax and stamp revenue settlement amounts Ministry of Finance
- Final return
- Tax withholding
- Year-end adjustment
- Blue return
- White declaration
- Income tax law
- High taxpayer announcement system
- Small savings tax exemption system(Maru Yu)
- Japanese tax - Croyon
- Taxpayer identification system
- Negative income tax
- Wealth tax
- Progressive taxation
- Tax accountant
- National Tax Agency
- Tax college