Photo When you become a member of society and receive a salary, what you need to know is the story of taxes.For beginners, we will explain the taxes, income tax and residence tax that are deducted when you start work.
What is the tax deducted when becoming a member of society?Easy-to-understand explanation of income tax and residence tax
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You can check the process calculated properly at the end of the year with this withholding slip.
Taxes that are deducted when you start work ... Taxes such as income tax and inhabitant tax are used by the national and local governments for public services and social security ... → Continue reading
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Withholding slipWhat is (Gensenchoshuhyo)?Legal recordOne ofJapanAtSalary-Retirement allowance-Public pensionThe person who pays, etc.Tax withholding officialincome taxA document certifying the amount. "Employment incomeWithholding tax ","Retirement incomeThere are three types: "withholding slip for public pensions" and "withholding slip for public pensions, etc."May 1untilTax officeIt must be submitted to and delivered to the person who received the payment.In association with,MunicipalityWith documents to be submitted toSalary payment reportand so on.
Withholding slipIncome tax lawAccording to the provisions of Article 226, as a general rule, those who pay salaries, retirement allowances, public pensions, etc. are obliged to make two copies, submit one to the tax office, and deliver one to the person who receives the payment. .. The detailed format of each withholding slip is fixed, and the range of persons who need to submit it to the tax office is limited (Income Tax Law Enforcement Regulations Article 2, Article 1-1 and Article 93-94). ..
- "Salary income withholding slip"May 1からMay 12The amount of salary paid up to now (corresponding to "annual income" for general office workers) and the amount of withholding tax such as income tax are listed. The year after paying salary, etc.May 1Until (in the middle of the yearretirementPersons must be delivered within one month from the date of retirement).Documents to be submitted to the corresponding municipality are "Salary payment report. "
- "Retirement income withholding slipThe amount of retirement allowance, etc. paid and the amount of income tax withholding tax are stated in ", and must be delivered within one month from the date of retirement.Documents to be submitted to the corresponding municipalities are "special collection slips".
- "Withholding tax for public pensions, etc.The amount of public pension payments paid from January 1st to December 1st and the amount of income tax withholding tax are listed, and will be delivered by January 12st of the year following the payment. There must be.Documents to be submitted to the corresponding municipality are "Public pension payment report. "
Documents submitted to the tax office, such as withholding slips and payment records, include the payer and the person who received the payment.My number,Corporate numberHowever, my number must not be stated in the documents given to the person who received the payment... With e-Tax software etc., My Number can be erased and output.
Payment records for remuneration, fees, contracts and prizes
Withholding tax is issued only for payments of salary income, retirement income, public pension, etc., and is not issued for all payments for which withholding is obligatory.Payments that are withheld but not issued withholding tax include remuneration, fees, contract fees, and prizes stipulated in Article 204 of the Income Tax Act, as well as manuscript fees, design fees, lecture fees, and professional athletes' remuneration. Remuneration for lawyers and tax accountants, etc..
If these payments meet the submission criteria, the person who made the payment will replace the withholding slip with "Payment records for remuneration, fees, contracts and prizes"(Legal recordOne of) must be submitted to the tax office.There is no obligation to deliver to the person who received the payment (however, it is also delivered to the person who receives the payment as is customary in publishing relations etc.),e-TaxPayment records for software (WEB version and PC version)PDFSince it can be output and printed with, it is easier for the recipient to file a tax return if the payment is given to the recipient.
In addition to Article 225, Paragraph 1, Item 3 of the Income Tax Act, it is necessary to submit a payment record in the following cases (Income Tax Act Enforcement Regulations, Article 84)..
- When payment to diplomats exceeds 50 yen
- When the payment to the owner exceeds 75 yen
- When the contract fee paid to professional baseball players exceeds 5 yen
- When the remuneration for lawyers exceeds 5 yen
- When the medical fee paid by the Social Insurance Medical Fee Payment Fund exceeds 50 yen
And even if the withholding tax is not applicable as below, the payment record must be submitted to the tax office (Income Tax Law, Article 225, Paragraph 1, Item 3)..
- Remuneration and fees paid to corporations, etc. that are not subject to withholding tax.
- Remuneration, fees, etc. that are not withheld because the payment amount is less than the withholding limit
However, if the withholding tax is not required for individuals who have not withheld salary according to Article 204, Paragraph 2 of the Income Tax Act, it is not necessary to submit a payment record (Income Tax Act Enforcement Regulations, Article 84).
Submission and delivery method
In recent years, due to the promotion of IT, submission to the tax officeインターネット(e-Tax) Or an optical disk or the like. In addition, it has become possible to provide the beneficiaries by an electromagnetic method with the consent of the beneficiaries (Income Tax Law, Article 226, Paragraph 4).
- Legal record
- Tax withholding
- Special collection
- Final return
- Year-end adjustment
- personal number
- Tax accountant
- National Tax Agency
- Tax college
Year-end adjustment(Nenmatsuchosei,British: year-end tax adjustment) IsSalary earnerSalary / bonus for one year (January-December) paid towageas well as the Tax withholding officialincome taxThis is a system in which payers of salaries of companies, etc. recalculate on the final payment date in December and settle the excess or deficiency of income tax, etc.
Very few countries make year-end adjustments, the United States and Italy are self-assessed, the United Kingdom is adjusted on a case-by-case basis, and Germany is partially post-adjusted..
Income tax is about one year's incomeFinal returnIn principle, tax is paid by doing.However, in the final tax return, one year's income tax will be paid in a lump sum, which will be expensive for taxpayers, andTax officeBecause it is not possible to deal with individual taxpayersWithholding agent(Salary payer) instead of the taxpayerEmployment incomeAnd a mechanism to adjust the income tax on it collectively.In principle, it is held at the end of the year, but it may be held at other than the end of the year, such as death and retirement or overseas transfer. (Income tax lawArticle 190-193)
General office workers and civil servants do not need to file a final tax return because the income tax for that year is fixed by making year-end adjustments.However, if the annual salary income exceeds 2,000 million yen, if you retire mid-career, if you receive salary / wages from two or more business establishments, or if you have income exceeding 2 yen as supplementary income Etc. basically have to file a final tax return.
This system was established for the convenience of tax collection in order to save the trouble of settling the tax payment amount of many salaried employees.Withholding taxpayers are subject to tax law under public law, but salaried employees are not treated as taxpayers under public law because they do not have tax law with the government. There is.Therefore, a salaried worker whose tax payment is completed by year-end adjustment bears income tax as a direct tax, but does not have a "painful feeling" about the tax and does not need to be interested in it, and fulfills the same function as an indirect tax. There is.
- "Deduction for Dependents (Transfer) of Salaried Income" (Declaration of Dependent Relatives of Salaried Income, commonly known as Malf)
- "Deduction of premiums for salaried workers" (2018 and later, commonly known as Maruho)
- "Basic deduction report for salaried employees, spouse deduction report for salaried employees, and income amount adjustment deduction report" (Maru Kisekisho after 2020)
- "Special deduction report for (specific extension / renovation, etc.) housing loans for salaried employees" (Special deduction certificate for (specific extension / renovation, etc.) housing loans for year-end adjustment)
- ■Medical expenses deduction,Donation deduction(Furusato tax payment),Casualty loss deductionとMortgage deduction(Limited to the first year) cannot be adjusted at the end of the year, so basically a final tax return for salaried employees is required.
- ^ Outline of withholding tax system for salaries in major countries (Ministry of Finance)
- ^ Problems with the withholding tax system ... (Ritsumeikan Hosei Ronshu)
- ^ The deadline for submission is usually the day before the first salary payment date of the year, but if you are receiving salary payments from two or more salary payers at the same time, you can submit to only one place.
- ^ When submitting the tax return (spouse subject to tax withholding)Spouse deduction, special spouse deductionI can't receive it.Basic deductionThe same applies.
- Final return
- Tax withholding
- Withholding slip
- Salary payment report
- Tax accountant
- Social insurance laborer