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💴 | Sole proprietor with an annual income of 1000 million yen "Take too much tax. If you make a decent income, you will lose profit."


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A sole proprietor with an annual income of 1000 million yen "Take too much tax. If you earn a decent income, you will lose profits."

 
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“Reconstruction tax increases are also used outside the disaster area, and giving money to the government is a waste of money.
 

Taxes are needed to maintain social security and public services.However, regarding the tax system and how to use the tax, "... → Continue reading

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Special reconstruction tax

Special reconstruction taxWhat is (Fukkou Tokubetsuzei)?Special Measures Law Concerning Securing Financial Resources Necessary for Implementing Measures for Recovery from the Great East Japan Earthquake[1]Based on the above, Japan will be charged to secure the financial resources necessary for recovery measures from the Great East Japan Earthquake.tax..It consists of special reconstruction corporation tax and special reconstruction income tax.these areScience Council of JapanProposed by[2].

In addition, it is imposed for the purpose of securing financial resources for the expenses required for disaster prevention measures (23-27) based on the basic principles of reconstruction.Resident taxThe tax increase (local tax) is also included.

Overview

Great East Japan EarthquakeFor the purpose of securing financial resources for reconstructionincome tax-Resident tax-Corporate taxに上乗せするという形で徴収される。所得税は2013年(平成25年)1月1日からの25年間、税額に2.1%を上乗せするという形で徴収される。法人税は2012年(平成24年)4月1日以降から始まるBusiness year2 years from[3], After implementing the tax reduction once, 10% of the tax amount will be additionally collected.Resident tax will be raised by 2014 yen for 26 years from 10 (Heisei 6) and annually (from June to May of the following year for special collection of deduction from salary).

The tax is used for reconstruction costs and redemption costs (limited to reconstruction bonds).Japanese GovernmentPlans to generate 10.5 trillion yen from these tax increases[4].

Reconstruction specialCigarette taxWas considered and included in the government proposal submitted to the Diet, but was deleted by a revision of the House of Representatives.[5][6][7]..In addition, the taxation period of the special reconstruction income tax was revised from 10 years to 25 years, and the tax rate was revised from 4% to 2.1%, which was also revised by the House of Representatives.

History

Special corporate tax for reconstruction

The tax was levied on the business for two years from April 2012, 24 (Heisei 4) to March 1, 2014 (Heisei 26).

Initially it was planned for 3 years, but on December 2013, 25,LDP-KomeitoThe ruling party tax council officially decided to abolish the special corporate tax for reconstruction one year ahead of schedule.[9], The shortening was legally confirmed by the enactment of the Tax Reform Act of 26 (Act to partially revise the Income Tax Act (Act No. 26 of 10)).

Special income tax for reconstruction

2013 (25)May 1から2037 (19nd year of Reiwa)May 12Over the 25 years up to, the amount equivalent to 2.1% of the standard income tax amountSpecial income tax for reconstructionIs taxed as.The formula for the tax amount is as follows.

Special Reconstruction Income Tax Amount = Standard Income Tax Amount x 0.021 = Taxable Income Amount x (Income Tax Rate (%) ÷ 100) x 0.021

From the above formula, the tax rate of the special reconstruction income tax in terms of the amount of taxable income is as follows.

Special Reconstruction Income Tax Rate (%) = Income Tax Rate (%) x 0.021

During the above period, the special reconstruction income tax levied on bank deposits is 0.315%, and the total national tax is 15.315% (only for individuals, the total including 5% local tax is 20.315%).

Resident tax

For 2014 years from 26 (Heisei 2023) to 5 (Reiwa 10)Resident taxPrefectural tax and municipal tax will be added to the per capita rate of 500 yen each (1,000 yen in total).

Changes in tax revenue

National taxGreat East Japan Earthquake Recovery Special AccountCan be incorporated into.

  • 2012 (Heisei 24) degree: 511 million yen[10]
  • 2013 (Heisei 25) degree: 3338 million yen[11]
  • 2014 (Heisei 26) degree: 3491 million yen[12]
  • 2015 (Heisei 27) degree: 3706 million yen[13]
  • 2016 (Heisei 28) degree: 3670 million yen[14]
  • 2017 (Heisei 29) degree: 3939 million yen[15]
  • 2018 (Heisei 30) degree: 4154 million yen[16]
  • 2019 (first year of Reiwa) Degree: 4001 million yen[17]
  • 2020 (2nd year of Reiwa) Degree: 4016 million yen[18]

Special corporate tax for reconstruction

  • 2012 (Heisei 24) degree: 6493 million yen[10]
  • 2013 (Heisei 25) degree: 1 million yen[11]
  • 2014 (Heisei 26) degree: 4327 million yen[12]

problem

Co-sponsor / supporter

Co-sponsor[25]

Proponents

Related item

footnote

[How to use footnotes]
  1. ^ Special Measures Law Concerning Securing Financial Resources Necessary for Implementing Measures for Recovery from the Great East Japan Earthquake - e-Gov Law Search
  2. ^ Page 2 For relief of victims of the Great East Japan Earthquake and reconstruction of the affected areasScience Council of Japan Great East Japan Earthquake Countermeasures Committee
  3. ^ Initially it was set to 3 years, but it was cut off in 2014 years due to the tax reform in 2.
  4. ^ “Reconstruction tax increase, start on the 1st of next month = Budget usage is limited to disaster areas”. Newsletter(November 2012, 12). オ リ ジ ナ ルArchived as of October 2013, 4.. https://archive.is/hDiJt October 2013th, 1Browse. 
  5. ^ "Outline of the Special Measures Bill for Securing the Financial Resources Necessary for Implementing Measures for Recovery from the Great East Japan Earthquake”. Ministry of Finance. October 2014th, 3Browse.
  6. ^ The provisions for special reconstruction tobacco tax have been deleted, the tax period for special reconstruction income tax has been revised from 10 years to 25 years, the tax rate has been revised from 4% to 2.1%, and the redemption period for reconstruction bonds has been revised to 25 years (Minutes of the plenary session of the House of RepresentativesThan).
  7. ^ "Agreed to postpone tobacco tax increase, reconstruction tax increase is income, corporation, inhabitant tax, etc. = private and public 3 party tax adjustment chairman's meeting". Reuters(November 2011, 11). オ リ ジ ナ ルArchived as of October 2014, 3.. https://archive.is/PMMhF October 2014th, 3Browse. 
  8. ^ “Chairman of the concept meeting to raise the earthquake reconstruction tax“ burden on the whole nation ””. Asahi Shimbun digital(November 2011, 4). オ リ ジ ナ ルArchived as of October 2011, 4.. http://web.archive.org/web/20110424163732/http://www.asahi.com/special/10005/TKY201104140396.html 
  9. ^ "Abolition of special corporate tax for reconstruction ahead of schedule, official decision of ruling party tax system cooperation". Reuters(November 2013, 12). オ リ ジ ナ ルArchived as of October 2013, 12.. http://web.archive.org/web/20131202161323/http://jp.reuters.com/article/businessNews/idJPTYE9B106B20131202 
  10. ^ a b 24 tax and stamp revenue settlement amount adjustment Ministry of Finance
  11. ^ a b 25 tax and stamp revenue settlement amount adjustment Ministry of Finance
  12. ^ a b 26 tax and stamp revenue settlement amount adjustment Ministry of Finance
  13. ^ 27 tax and stamp revenue settlement amount adjustment Ministry of Finance
  14. ^ 28 tax and stamp revenue settlement amount adjustment Ministry of Finance
  15. ^ 29 tax and stamp revenue settlement amount adjustment Ministry of Finance
  16. ^ 30 tax and stamp revenue settlement amount adjustment Ministry of Finance
  17. ^ Reiwa first year tax and stamp revenue settlement amount adjustment Ministry of Finance
  18. ^ Reiwa 2nd year tax and stamp revenue settlement amount adjustment Ministry of Finance
  19. ^ "About the problem of diversion of the reconstruction budget (PDF)". we-love-hyogo.typepad.jp. Hyogo-Constitutional Prefectural Government Association (October 2012, 10). October 2015th, 3Browse.
  20. ^ "47 topics [Reconstruction budget diversion problem] Considering the disaster area, decision on return request Just before the upper house election, I am confused by the sudden request". 47NEWS (Yonna News) (Kyodo News). (October 2013, 7). オ リ ジ ナ ルArchived as of October 2013, 7.. http://web.archive.org/web/20130706200325/http://www.47news.jp/47topics/e/243082.php 
  21. ^ "Why 1.4 trillion yen is diverted to unrelated projects in the disaster area reconstruction budget? Some may be used for TEPCO relief.". Business journal(July 2013, 12). http://biz-journal.jp/2013/12/post_3638.html 
  22. ^ “Reconstruction budget, return of 1054 billion yen”. Reconstruction plan WATCH(November 2014, 1). オ リ ジ ナ ルArchived as of October 2015, 4.. http://web.archive.org/web/20150402192803/http://www.fukkoukeikaku.jp/2014/01/27091120.php 
  23. ^ "Adult book computerization with reconstruction budget" Information dissemination promotion project in the disaster area. Kahoku Shimpo(November 2014, 3). オ リ ジ ナ ルArchived as of October 2014, 4.. http://web.archive.org/web/20140401131321/http://www.kahoku.co.jp/tohokunews/201403/20140331_73016.html 
  24. ^ Slush fund 1.6 million yen for reconstruction projects Excessive entertainment for major general contractor executives Asahi Shimbun November 2020, 7
  25. ^ Co-sponsor / supporter of "Toward reconstruction after the earthquake" (as of 2011:6 on June 15, 10) (honorific title omitted)

外部 リンク

Other than the disaster area


 

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