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💴 | Offset the deficit in stocks!What is "total profit and loss" that you should know so as not to lose


Offset the deficit in the stock!What is "total profit and loss" that you should know so as not to lose

If you write the contents roughly
However, be careful when filing your tax returns, as the order and groups in which you can total profit and loss are fixed.

Stock trading is affected by the market price, so while it can make a lot of money, in some cases it can be a loss ... → Continue reading

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Income tax law

Income tax law(Shotokuzeiho, Law No. 40, March 3, 31) is in a broad sense.incomeOf the tax on personal incometaxStipulated aboutJapan Oflaw..The competent authority is responsible for the planning of the system.Ministry of FinanceRegarding the main tax bureau and executionNational Tax AgencyIs.It was enacted by completely revising the Income Tax Act (Act No. 22 of 27).


Japan isTax law principleIs taken,income taxIs mainly stipulated by the Income Tax Act.on the other hand,Tax Special Measures ActOften amended by, especially for individuals金融When investing inReal estateIt is almost impossible to tell the exact taxation relationship without the Special Taxation Act when transferring[1].

The idea is to increase net assets,Inclusive income conceptIs based on[2]..As a tatemae, a comprehensive income tax system is adopted in which the total amount of income is taxed collectively.On the other hand, there are also classification income tax factors, such as the existence of income classification, in which income is divided by source and different tax rates are applied to each.

History of income tax law

Japan's income tax1887 Introduced by the Income Tax Act (Edict No. 20 of March 3, 23) promulgated on March 5 and implemented on July 3.At the beginning of the introduction, only high-income earners with an income of 23 yen or more were taxpayers.Honor taxAlso called.The tax rate was a minimum of 1% and a maximum of 3%, which accounted for a small proportion of tax revenue.But,Liquor taxとland taxHas no strong tax revenue other thanMeiji governmentFor the future, it was expected to be a powerful tax revenue that would bring a fair burden.Imperial AssemblyIt was enacted before the enactment and was titled "Income Tax Law", but since the legal form was a decree,Imperial Japanese ConstitutionAfter enforcement,Article 63 of the Japanese Empire ConstitutionIt was made effective by the application of.1899 Income Tax Act (Act No. 32 of February 2, 13) was enacted[3]As a result, corporate income was taxed as first-class income (part of the second tax increase after the Sino-Japanese War).

20st centuryThe tax revenue structure changes when you enter.Industrial revolutionByIndustrial structureChanges and progresses (Petty Clarke's Law).As a result, income tax revenue increased, overtaking land tax revenue. On April 1913, 4, the income tax law was amended and the emergency special tax law was abolished, respectively, and the emergency special tax was reduced by merging it with the income tax.The tax system after the Russo-Japanese War has been finalized. After 8, it fought for the top position with the liquor tax, and in 1918, it was completely revised and increased by the Income Tax Act (Act No. 1920 of July 9, 7), and the income tax will be reorganized as a core tax.Great Kanto EarthquakeIncome tax will later be recognized as central to the tax system.

ShowaOnce in, Japan's overseas expansion will become more active.Sino-Japanese war(1937 – 1945) ・Pacific War(1939 – 1945), etc.Second World WarA large amount of tax revenue will be required by rushing into, and the tax system will be incorporated into the wartime system. With all revisions in 1940, the Income Tax Act (Act No. 15 of March 3, 29) was introduced, and the taxation of income tax on corporations (corporate tax) was separated and the Income Tax Act (Act No. 24 of March 15, 3). No.) was enacted.Then, the income tax was popularized by adopting the comprehensive income tax and the classified income tax, classifying the income tax and lowering the basic deduction.In addition, withholding tax will be expanded and the modern income tax system will be in place (“29 system”).

1945, Japan in World War IIdefeatThen,GhqGo under the rule of.The Constitution of JapanWith the enactment of the Income Tax Act, the Income Tax Act (Act No. 22 of March 3, 31) was introduced and the self-assessment tax payment system was introduced and unified into comprehensive taxation. Tax law scholar in 27Karl ShoupRagaShoup Recommendationを提出、総合累進所得税や各種控除、青色申告制度などを提唱した。日本政府はこれを受けて税制を改正、1950年に所得税法の一部を改正する法律(昭和25年3月31日法律第71号)として、法律となった(シャウプ税制)。しかし、1953年の改正(所得税法の一部を改正する法律(昭和28年8月7日法律第173号)ではReverse courseMany corrections were added in the flow of.After that, Japan will enter an era in which the tax system will continue to increase naturally due to high economic growth.

In 1965, the Income Tax Act was completely amended.Minister of FinanceKakuei TanakaIn the explanation of, the reason for this is "to improve the tax law centering on the systematic development of regulations and the clarification of expressions from the viewpoint of facilitating the understanding of taxpayers" and "establishing tax law principle". At the same time, in order to make the legal system easy for general taxpayers to understand, important matters currently stipulated by government or ministerial ordinances will be stipulated in the law, and the arrangement and expression of the stipulations will be clarified. To make it easier to understand[4].

1973 yearsOil shockSince then, Japan's economic growth rate has declined, and it has become recognized that the tax system has not been able to respond to changes in the social structure.In response to this recognition, in 1988, "Reducing income taxation, demanding a broad and thin burden on consumption, and optimizing the burden on assets.[5]A drastic reform of the tax system will be carried out (revised in 63)[6]).The personal income tax rate has been simplified and the maximum tax rate has also been reduced.

Income classification theory

Income classification function

Income classification creates room for different methods of calculating the amount of each income (measures to reduce or eliminate income tax by converting income types).However, it is possible to prevent the diversion of costs and losses (a type of tax shelter) by combining with the legal order and restrictions of total profit and loss.

Basis for income classification

While the income tax is a comprehensive taxation method, it incorporates a classification income tax system called income classification.

Difference in tax-bearing capacity
Income depends on the typeTax burdenThe idea that is different.When income is divided into labor income (salary, retirement), asset income (interest, dividends, real estate, forests, transfers, etc.), and asset-labor combined income (business, etc.), asset income has the highest tax-bearing power due to the stability of the source. It is said that labor income has the weakest tax-bearing power due to the instability of the source (asset income heavy section, labor income light section).
Based on this idea, financial income is sure to be earned over time without doing anything, so in addition it is possible to earn working income, while labor income depends on the health and life and death of workers. , It is said that there is a premise that income cannot be inherited to offspring[7].
Consists of economic profit as incomeComprehensive Income Conceptualism, Highly compatible with the theory of increasing net assets.However, in reality, it is required to respond flexibly to the cause of income generation.
Expense deduction
Income includes income from independent and continuous commercial activities (real estate, business, forestry, etc.) that allows comprehensive cost deductions and income that allows only partial income deductions.
Withholding tax, scheduled tax payment
Income tax is based on income classification for interest, dividends, salary, and retirementTax withholdingThere is a system in place and withholding potential may be considered in the income classification[8].Scheduled tax payment systemAlso uses income classification.
Optimal tax theory
From the viewpoint of resource allocation efficiency, as a market-neutral taxation factor, a taxation method that is inversely proportional to the supply elasticity of different production factors such as capital and labor should be adopted (taxation on factors whose supply is reduced by taxation should be lowered). ).It is easy to come to the opposite conclusion (asset income light section, labor income heavy section), which is the opposite of the idea of ​​emphasizing the difference in tax-bearing capacity.
The idea is different from the Japanese income tax law, but in the actual tax lawNordicIt has a high affinity with.

Taxable unit

The taxable unit of income tax (personal unit that is the basis of tax calculation, measurement unit of tax-bearing capacity) is an individual.Individual unitismAnd family (couple) as a unitFamily unitism(Marital unit principle).

Individual unitism has the disadvantage that progressive taxation may be reduced or eliminated by arbitrary income splits within the household.The family unit principle is also in line with the fact that families (couples) live together in the same consumption unit, but the tax amount for singles tends to be higher than that for married people, which is contrary to the marriage neutrality of the tax system. ..

Japan's Income Tax Act adopts the individual unit principle, and in order to overcome the above drawbacks, there is a provision that the consideration paid by the employer to the family cannot be included in the necessary expenses (Article 56).In addition, some of the income deductions (spousal deductions, dependent deductions, etc.) are also based on the family system.


Taxable person

"A person who is obliged to pay national tax (excluding national tax due to withholding tax)" (National Tax General Law, Article 2).The original taxpayer.


The Income Tax Act does not stipulate personal tax exemption (exclusion of personal taxation), and all individuals are obliged to pay income tax once tax requirements are stipulated.Diplomats are exceptionally not obliged to pay taxes (Vienna Convention on Diplomatic Relations).

An individual who has an address in Japan or has a residence for one year or more (Article 2, Paragraph 1, Item 3).The "address" here refers to the home of life, and is determined by objective facts such as residence, occupation, whereabouts of assets, residence status of relatives, and nationality. "Residence" refers to the place where the person actually lives, although it does not reach the base of life.
Non-permanent resident
Residents who do not have Japanese nationality and who have had an address or residence in Japan within the past 2 years for a total of 1 years or less (Article 4, Paragraph XNUMX, Item XNUMX).Taxes are levied on non-foreign source income, foreign source income paid domestically, and foreign source income remitted from abroad.
Permanent resident
Common name for residents other than non-permanent residents.All income (Global income) Is taxable.
Individuals other than residents (Article 2, Paragraph 1, Item 5).Taxes on domestic source income.


Domestic corporation
A corporation that has a head office or main office in Japan (Article 2, Paragraph 1, Item 6).Domestic corporation taxable income (interest and dividends subject to withholding)Tax withholding.
Foreign corporation
Corporations other than domestic corporations (Article 2, Paragraph 1, Item 7).Withholding taxable income from foreign corporations (income that has withholding tax in Japan and is subject to withholding tax).

Withholding agent

Withholding agent"A tax withholding national tax must be collected and paid to the national government" (Article 2 of the General Rules for National Taxes).

Hire peopleSalaryWhen paying a tax accountant, a lawyer, etc.Sole proprietorIs obliged to deduct income tax according to the amount paid and pay it to the government by the 10th day of the month following the month of payment.Relatedly to salary payersYear-end adjustment,Withholding slipIs obligatory.Schools and government offices are also tax withholders if they pay their salaries.

Tax return obligation

In earned incomeYear-end adjustmentExcept for cases where the pension income is 400 million yen or less (other income is 20 yen or less), the income deduction is deducted from the total of various income amounts, and the taxable income amount is multiplied by the tax rate. From the calculated tax amountDividend deductionTaxpayers who have a tax payment after deducting the income tax basically have an income tax between February 2th and March 16th of the following year.Final returnIs required. (Article 120)

Tax payment place

Income tax returns, etc. have jurisdiction over the place of tax payment at the time of submission.Tax officeSubmit to.In this case, if the taxpayer has an address in Japan, basicallyResident cardThe address listed in is the tax payment place.If you have an address outside Japan but have a residence in Japan, the location of your residence will be the tax payment place.Also,OfficesIf you also own the tax, you can select the location of the place of business as the tax payment place.In addition, of those who diedQuasi-tax returnIn the case of, the address of the deceased person at the time of death will be the tax payment place (HeirAddress does not matter).[9]

Tax withholding obligation (Sole proprietorshipAs a general rule, the tax payment place of (corporation) is the location of the office or business establishment that pays the income subject to tax withholding.[10]

Kind of income

In Japan, the income of residents is divided into the following 10 types.

Homeostatic income

Asset income

Interest income(Article 23)
Bonds Ofinterest,SavingsInterest, distribution of income from joint investment trusts, distribution of income from public and corporate bond investment trusts, distribution of income from publicly offered public and corporate bonds, etc.income..The source of funds (deposits and savings, etc.) that causes interest income does not matter.Limited enumeration.
Dividend income(Article 24)
From a corporationSurplus Ofdividend, Dividend of profit from corporation, distribution of surplus from corporation, basic interest from corporation,Investment trustIncome related to the distribution of income from the special purpose trust.Limited enumeration.
Income from real estate(Article 26)
Real estate, The right to exist on the real estate (Ground rights-Permanent tenant right・ Easements, etc.Property rights),Ship-aircraftIncome from loan

Labor income

Employment income(Article 28)
Salary-salary-wage-Annual fee-Bonus, And salary income with these properties.
Retirement income(Article 30)
Retirement allowance-Temporary onkyuOtherretirementReceive at one time bySalaryAnd have these propertiesSalaryPertaining toincome..Separate taxation is taken.

Asset-based income and labor-based income combined

Business income(Article 27)
Agriculture:-Fishery:-Manufacturing industry-Wholesale trade-Retail trade-Service industryIncome generated from other businesses specified by Cabinet Order (excluding those that fall under forest income and capital gains).
Forestry income(Article 32)
Mountain forest OfFelling-Transferbyincome..Separate taxation / fifth power system is adopted.

Extraordinary income

The average taxation system is applied (Article 90).

Transfer income(Article 33)
Transfer of assets (for the purpose of owning a building / structure)Ground rights-Lease rightSettings and othersAgreementBy letting others use the land for a long timeCabinet OrderIncome from (including those specified in)
Temporary income(Article 34)
Income other than the above income generated from continuous acts for profit, and has no consideration for services (labor, etc.) and asset transfer.Temporary and accidental income.


Other income(Article 35)
Income that does not fall under any of the above income. "Miscellaneous income related to public pensions, etc.","Miscellaneous income related to business"When"Other miscellaneous incomeIt is divided into.

Tax exempt income

The following incomes are not subject to income tax from a social policy or other standpoint.[11]

Calculation of tax base

The basic calculation method of income tax for residents (permanent residents) is stipulated in Articles 21 and 22 of the Income Tax Act.In addition, adjustments such as total profit and loss and leveling measures have been made.[12]..Here, after describing the rough calculation method, the detailed calculation method will be explained.


FirstincomeIs divided into 10 types, and the "amount of income" for each typeIncome amountCalculate in the form of (Article 21, Paragraph 1, Item 1).Based on that calculationUnder the Income Tax ActTaxation standardCalculation of (total income amount, retirement income amount, forest income amount) (Article 21, Paragraph 1, Item 2),Profit and loss,Loss carryforward deductionIs done.This time,Retirement income-Forestry incomeCalculates the tax base without summing it with other income (Separate taxation), The remaining 8 types of income are calculated in total (comprehensive taxation).

After that, from each incomeIncome deductionDoTaxable income on the courseCalculate (taxable total income amount, taxable retirement amount, taxable forest income amount) (Article 21, Paragraph 1, Item 3) and add to those amountstax rate(Article 21, Paragraph 1, Item 4).At this time, it is expensiveProgressive taxationTo alleviateLeveling measuresAs (Article 89,90), the fifth power system is applied to forest income, and the average taxation system is applied to variable income and extraordinary income.

Finally from the above amountTax creditThe amount calculated by doing this is the "income tax amount" (Article 21, Paragraph 1, Item 5) and the "income tax amount to be paid" (Article 120, Paragraph 1, Item 3).

Comprehensive and separate taxation

Japan's income tax basically has a comprehensive taxation system.[13]..However, some incomes are taxed separately.Retirement income and forest income are of the nature that the results of many years of work are realized at one point, and the tax rate is high because a large amount of money can be obtained at one time.Therefore, by calculating the tax base separately from other incomeProgressive tax rateIs relaxing.

さ ら にTax Special Measures ActThen, a certain amount of capital gainsSeparate taxation(Article 31 and below of the Special Taxation Measures Law).The reason is that capital gains are different from ordinary income, and it is possible to select the timing of realization, so it depends on the total profit and loss.Tax avoidanceIt is easy to use for.Reduced tax rates, special deductions, and taxes on certain long-term capital gains (Article 31-2-31-3 of the Special Taxation Measures Law) and transfers in special ways (Article 33-Article 37-9-4 of the Special Taxation Measures Law) Measures such as postponement have been taken.


Comprehensive taxation
How to calculate standard taxation by summing up each income.It is done with eight types of income other than retirement income and forest income.
Separate taxation
How to calculate the tax base without summing it with other types of income.Applies to retirement income and forest income.
Withholding tax
Tax withholdingThe taxation method that ends the taxation relationship with.
Separate taxation
About the tax amount calculated without adding it to other incomeFinal returnTaxation method that requires.
Completely separate taxation[Source required]
Separate taxation that does not allow total profit / loss with other income and carry-forward deduction of loss.Mostly separate taxation under the Special Taxation Measures Law.
Incomplete separation taxation[Source required]
Separate taxation that is subject to total profit and loss, loss carryforward deduction, and income deduction.Separate taxation of retirement income and forest income.

Income amount

The amount of income is "the amount of income that should be earned in the year" (Article 36, Paragraph 1).Economic value received from others (inflow from the outside)[14]..Free financial benefits without compensationmoneyOther economic benefits (right-ObjectEtc.) are also included.The entrance to the calculation procedure in the tax base of income tax.

Income in kind (other than money) is called in-kind income.The amount of income in kind is the price (equivalent to the market value) at the time of acquisition / enjoyment of the kind.

Income tax uses the terms "income amount" and "total income amount" properly depending on the income.Interest, dividends, salaries, retirement, etc., whose contents are relatively simple and easy to categorize, are used as "income amount", and businesses, real estate, forests, etc. with complicated activities, types, and scopes are used as "total income amount".In calculating the amount of income, "income amount" defines the individual correspondence between income and expenditure to obtain it (Matching Principle), "Gross income amount" indicates that the income and the expenditure to obtain it are grasped together and the total correspondence between the two is determined.

Income amount inclusion rulesIs a provision that there is an amount of income even though there is no inflow of economic value from the outside.

  • Self-consumption of inventories, etc.
  • Gifts of inventories, free transfer to corporations, etc.
  • Agricultural yield principle

Income amount non-inclusion ruleIs a provision that there is no income amount even though there is an inflow of economic value from the outside.

  • Special case for exchange of fixed assets
  • Special cases such as stock swap
  • Special cases related to national treasury subsidies, etc.
  • Exceptions related to claims for compensation, etc. of non-business establishments that have become uncollectible
  • Exceptions related to income from the transfer of assets and liabilities from beneficiary-absent corporate tax trusts

Profit and loss

Profit and lossIs a procedure for deducting the negative amount (loss) caused by one type of income from the positive amount (profit) caused by another type of income (Article 69).Classification The comprehensive income tax aspect of Japan's income tax with income tax factors (income classification, etc.).Request from the principle of forward income taxation (net principle) and the principle of taxation according to tax-bearing power (tax-bearing power principle).Profit and loss is also added to retirement income and forest income, which are subject to separate taxation.

If there is a loss in income from real estate, business, forests, or transfer, it can be deducted from the amount of other income (Article 69, Paragraph 1).Interest and retirement income will not be lost under the Income Tax Act (Negative interest rateInterest income is treated as 0 yen[15]).Dividends, salaries, temporary and miscellaneous income losses cannot be deducted from other income amounts.In addition, there are various exceptions to the four types of income that can be deducted from losses when they cannot be deducted.Note that this is a loss (deficit) story, and income (surplus) is another rule.Dividends, salaries, temporary income, and miscellaneous income (surplus) can be subtracted from other losses (deficit).[16]

Income tax stipulates which income to deduct losses.[17]

1st total
First, the income (interest, dividends, real estate, business, salary, transfer, temporary, miscellaneous) included in the total income amount isOrdinary income(Interest, dividends, real estate, business, salary, miscellaneous)Temporary incomeDivide into (transfer / temporary) and total profit and loss within each group.
2st total
After that, if there is a loss that cannot be deducted, it will be deducted from the total amount of income included in the total income amount.
3st total
If you still cannot deduct, deduct in the order of forest income → retirement income.After totaling the profit and loss of the income included in the total income amount, the loss arising from the forest income is deducted in the order of ordinary income → temporary income → retirement income.

As for the amount of long-term capital gains and temporary income, only half of the total amount of the balance after total profit and loss is included in the total income amount (half deduction = half taxation).A carry-forward deduction is applied to the balance after total profit and loss.

As an exception, the following items cannot be totalized.

Assets that are not normally needed for life
In principle, the loss incurred in the calculation of income related to assets that are not normally necessary for daily life cannot be totaled.Losses caused by unavoidable reasons will be deducted up to the amount of capital gains in the year in which the loss occurred or in the following year.
Tax shelter regulation
The total profit and loss is an incentive for the diversion of wasteful investment and loss to avoid the taxation of income tax.In order to prevent this, the interest on the debt required for land acquisition (Article 41-4, Paragraph 1 of the Special Taxation Measures Law) and the specific union members (specific beneficiaries) of the union contract (beneficiary taxation trust) are involved in the union business (specific beneficiaries). Measures have been taken not to recognize the loss on real estate income resulting from the trust) as a loss.
Income subject to separate taxation
Capital gains related to stocks, etc., miscellaneous income related to futures trading, etc. cannot be combined with other income.[16]..In recent years, separate taxation, which does not allow total profit and loss, has been on the rise.[18].

Loss carryforward deduction


Net loss carry forward deduction
Carry-forward deduction (Article 70) of loss (net loss) that cannot be fully deducted even in total profit and loss.You can file a tax return if you have filed a tax return.Blue returnThe net loss for one year can be deducted for three years from the following year.The net loss for the year of the white declaration is limited to the loss of variable income and assets for disaster-affected business, and a carry-forward deduction for 3 years from the following year is permitted.
The Income Tax Act adopts the principle of calendar year taxation and the period calculation principle, and has a mechanism to calculate the tax base and tax amount of income tax for each calendar year.However, in reality, individual life is not divided by calendar year, so there is an increase or decrease in tax-bearing capacity that cannot be measured by the principle of calendar year taxation.The net loss carry-forward deduction is interpreted as an attempt to correct such shortcomings of calendar year taxation and achieve fair taxation according to tax-bearing capacity across calendar years.[19].
Deduction of miscellaneous losses
Income deduction (miscellaneous loss) over a certain amount of taste loss due to disaster etc.Casualty loss deduction) Carry-over deduction (Article 71).As long as you file your tax return, you are allowed to carry forward a three-year deduction.
In the income deduction, the miscellaneous loss deduction is done first (Article 87, Paragraph 1).As for the carry-forward deduction of miscellaneous losses, the total profit and loss and the carry-forward deduction of net loss are performed on a priority basis.

Income deduction

Income deduction is a deduction for household expenses (expenditure for consumption) and domestic characteristics, and unavoidable expenditure / loss is the reason for reducing tax-bearing capacity.There are also income deductions for policy and public interest reasons.

Income deduction is applied to the "taxation standard under the Income Tax Act (Income Tax Act, Article 22, Paragraph 1)".The amount of income deducted from income is the "income deduction for training (the amount that is the direct basis for applying the tax rate)".


Human deduction
Income deduction to consider the personal circumstances of taxpayers.
Minimum Living Expenses (Taxpayers and their dependents have a "healthy and cultural minimum life" (Article 25 of the Constitution of Japan) Is required to be cautious in taxing income (principle of tax exemption of minimum living expenses / principle of deduction of minimum living expenses)
Basic deduction(Article 86) ・Spouse deduction (special spouse deduction)(Articles 83 and 83) ・Exemption for dependents(Article 84) ・Disability deduction(Article 79) ・Widow deduction (single-parent deduction)(Articles 80 and 81) ・Working student deduction(Article 82) can be mentioned.Of these, deductions other than the basic deduction are allowed to be increased depending on the circumstances for the purpose of social policy and education policy (Article 79, Paragraph 1).
Basic personal deduction
Income deduction to take into account the relatively general personal circumstances of taxpayers.Basics / spouse / dependents.
The basic deduction should meet the minimum requirement for exemption from living expenses (Basic deduction centricity).
Special personal deduction
Deductions to take into account the relatively special circumstances of taxpayers.Persons with disabilities, widows, working students.
Accidental damage deduction
Income deduction due to unavoidable expenditures and losses that are not the intention of taxpayers.Casualty loss deduction(Article 72) ・Medical expenses deduction(Article 73).
Mandatory spending deduction
Those that are required to spend by law (Social insurance premium・ Small business mutual aid premiums).Social insurance premium deduction(Article 74) ・Credit deduction for small business mutual aid(Article 75).
Due to the obligatory nature of spending, it is considered to be a factor that reduces tax-bearing capacity.
Policy deduction / public expenditure deduction.
Economic policy-Social policy-Fiscal policyDeductions based on policy reasons.Life insurance deduction(Article 76) ・Earthquake insurance premium deduction(Article 77) ・Donation deduction(Article 78).

Leveling measures

Measures applied at the stage of applying the tax rate.Income tax will be applied at a high tax rate when the total income is taxed (Progressive tax rate bundling effect) Therefore, a special system is set up to suppress high progressive taxation.

Half tax / half deduction
Only half of the amount of long-term capital gains after total profit and loss is included in the total income amount (Article 22, Paragraph 2, Item 2).
Similar measures have been taken for temporary income, but this is a measure to adjust the weakness of the tax-bearing capacity of income sources.
Fifty-fifth power system (tax calculation)
A system that multiplies the amount calculated by multiplying the taxable income amount by 5 by the excess progressive tax rate (applies the tax rate assumed when the taxable income amount is 5/5 of the actual amount).Applies to forest income.It is premised on separate taxation.
Average taxation system (tax calculation)
A system that equalizes variable income and extraordinary income over a five-year period. No. 5 tax amount (average taxable amount)(Total amount of fluctuation / extraordinary income)Adjusted income amount(Amount calculated assuming that only one-fifth of the amount subject to average income tax is included in taxable comprehensive income)) And No. 2 tax amount (average tax rate equivalent to 5/4 of the average taxable amount)[Annotation 1]The tax amount calculated by applying) is added up.A type of fifty-fifth power system.It is premised on comprehensive taxation.

Tax calculation

tax rate

Income tax is basicallyProgressive taxationThe method is adopted,Excess progressive tax rateIs used.

Changes in tax rates

From 1974 yearsFrom 1984 yearsFrom 1987 yearsFrom 1988 yearsFrom 1989 yearsFrom 1995 yearsFrom 1999 yearsFrom 2007 yearsFrom 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

  • 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.[20].

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 institutionThroughListingStocks2011 Until 23 (7%) (3% inhabitant tax),2012 After (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.[21].. For listed stocks,2011 By (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.

Tax credit

Year attribution

Regarding the attribution of national taxes including income tax (excluding land value tax) after collection, the provisions of Article 29, Paragraph 51, Item 3 (a) of the Law Enforcement Ordinance on National Tax Deposit Consolidation Fund (Cabinet Order No. 1 of 1) "The date on which the tax obligation of the relevant national tax is established (in the case where the national tax for which the tax obligation is established is to be declared or paid in a lump sum within a certain period, the last day of that period) belongs. It is "year".The obligation to pay income tax is established at the end of the calendar year according to the provisions of Article 2, Paragraph 2, Item 1 of the General Rules for National Taxes for tax returns, and Article 2, Paragraph 2 of the General Rules for National Taxes for withholding tax. Item 2, "At the time of income payment" is established.Therefore, for example, for 2018 income, the final tax return and tax payment will be made by March 2019, 3, and even if the payment is deferred, it will be paid by May 15, so unless there is a delinquency, it will be the revenue for 5. ..


[How to use footnotes]

注 釈

  1. ^ The ratio of the No. 1 tax amount to the adjusted income amount.


  1. ^ Yoshihiro Masui "Introduction to Tax Law" page 87
  2. ^ Setsuo Taniguchi "Basic Lecture on Tax Law" 2nd Edition, page 171
  3. ^ Income Tax Act (Edict No. 20 of March 3, 23) is abolished
  4. ^ Minutes of the 48th House of Representatives No. 1 February 1965, 2
  5. ^ "113th House of Representatives plenary session No. 8 (September 63, 9) Explanation of the purpose of the Minister of Finance of the bill to partially revise the Income Tax Act, etc.". Diet record search system.National Diet Library (August 1988, 9). NovemberBrowse.
  6. ^ Law to partially revise the Income Tax Law (Law No. 63 of December 12, 30)
  7. ^ Masui page 91
  8. ^ Taniguchi 233 pages
  9. ^ No.2029 Where to submit tax returns (tax payment place) | NTA
  10. ^ No.2532 Place of payment of withholding income tax and special reconstruction income tax related to salary, etc. | National Tax Agency
  11. ^ No.2011 Taxable and non-taxable income | NTA
  12. ^ Setsuo Taniguchi, "Basic Lecture on Tax Law," 2nd Edition, pp. 225-230
  13. ^ No.2220 comprehensive taxation systemNational Tax Agency
  14. ^ Taniguchi 272 pages
  15. ^ 1 Calculation of the amount of interest income --Income Tax Law (Reiwa 2nd year version) | Tax College | National Tax College | National Tax Agency
  16. ^ a b No.2250 Total Profit and Loss | Income Tax | National Tax Agency
  17. ^ Section 7 Total Profit and Loss and Loss Carryover Deduction-Income Tax Act (Reiwa 2nd Year Edition) | Tax College | National Tax College | National Tax Agency
  18. ^ Taniguchi 304 pages
  19. ^ Taniguchi 305 pages
  20. ^ 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)"
  21. ^ National Tax Agency No.1463 Taxation on transfer of shares, etc.

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