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💴 | [The residence tax after retirement is tight! ] Can the "resident tax" be exempted?The calculation method is also explained!


[Resident tax after retirement is tight! ] Can the "resident tax" be exempted?The calculation method is also explained!

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By knowing in advance how much residence tax will be levied, you can save the taxable amount for the following year.

What is resident tax? What is resident tax? Resident tax is levied on individuals living in the area receiving the administrative service as a financial resource for providing the administrative service. → Continue reading

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    Resident tax

    Resident tax(XNUMX mins) is from JapantaxOut ofPrefectural taxとMunicipal taxThe word that is combined. Especially for individualsPrefectural taxとMunicipal taxIt is,Local tax lawBased onMunicipalitySince the tax is levied in a lump sum, these two are collectively called the residence tax.If you do not pay this tax for 2 years, you will be exempt from tax.

    Individual residence tax

    Imposition method

    That year1/1Where you currently live (in principleResident card OfAddress) Is taxed.Therefore, even if you move to another municipality after January 1nd, the next day, you must pay the full amount of residence tax to the municipality where you lived as of January 2st.In this case, the residence tax for that year will not be levied by the municipality to which you are moving.

    The amount of tax paid is from January to December of the previous yearincomeIs calculated according toIncome percentAnd, (the tax amount differs depending on each municipality), it will be levied at a fixed amount.Evenly splitIs the sum of

    Tax amount and rate

    Flat taxIt has become. After 2007 (Heisei 19), it is as shown in the table below.Act on Temporary Special Exceptions to Local Taxes for Securing Financial Resources Necessary for Disaster Prevention Measures Implemented by Local Governments in Reconstruction from the Great East Japan EarthquakeAs a result, from June 2014, the municipal tax was increased by 26 yen and the prefectural tax was increased by 6 yen.

    Standard tax rate/tax amount from 2007 to 2013
    TypeMunicipal taxPrefectural taxTotal
    Income percent6%4%10%
    Evenly split3,000 yen1,000 yen4,000 yen
    Interest rateNone5%5%
    Stock transfer income percentNone5%5%
    Standard tax rate/tax amount from 2014 to 2023
    TypeMunicipal taxPrefectural taxTotal
    Income percent6%4%10%
    Evenly split3,500 yen1,500 yen5,000 yen
    Interest rateNone5%5%
    Stock transfer income percentNone5%5%

    As for the municipal tax of Nagoya City, since 2012, the income percent will be 5.7% and the per capita rate will be 2,800 yen (3,300 yen for the period covered by the extraordinary special law) due to the permanent tax reduction.On the other hand, regarding the prefectural tax in Kanagawa prefecture, the income percent is 2017% and the per capita rate is 2021 yen for the five years from 5 to 4.025 due to the water source environmental conservation tax.

    The interest rate, dividend rate, and transfer income rate for shares are all fixed tax rates, and the tax rates cannot be changed by the ordinance.

    When tax exempt

    In 2020, tax exemption will be applied if the following conditions are met (the following is for the 23 wards of Tokyo. The conditions may differ depending on the local government)[1][2]..There is no substantial change, but due to the change in income deduction, the standard for total income will increase by 2021 yen from 10.Also,disasterYou may be able to reduce or exempt the residence tax if you are damaged in[3].

    Tax exemption for both income and per capita rates
    When any of the following conditions are met.
    • WelfareIs receiving
    • Total income amount during the previous year is less than the following amount
      • 135 million yen or less for persons with disabilities, minors, widows or widows (annual income of less than 2,044,000 yen for salary income only, 65 million yen or less for people aged 245 and over and only public pension income)
      • If you have the same livelihood spouse or dependents, 35 yen x (total number of the person, same livelihood spouse, and dependents) + 21 yen or less
      • If you do not have the same livelihood spouse and dependents, 35 yen or less (annual income of 100 million yen or less if you only have salary income)
    Income percent is tax exempt
    • Total income amount during the previous year is less than the following amount
      • If you have the same livelihood spouse or dependents, 35 yen x (total number of the person, same livelihood spouse, and dependents) + 32 yen or less

    Collection method

    Ordinary collection

    Individual business owners who are not employees fall under the ordinary collection and pay the residence tax by themselves.Usually, every June, the municipality sends a tax notice (payment slip) to the taxpayer.With this payment slip, you can use the municipal officeFinancial institution,post officePay at a window such as (Automatic account transferYou can also do this). Delivery times are usually four (June/August/October/January) (although it varies slightly depending on the municipality).

    In addition to partial payment for ordinary collection, there are also municipalities that can make a lump sum payment in advance, such as the "advance payment reward system", which has the advantage of discounting a certain amount. However, in recent years, due to financial difficulties of each local government,Special collectionIt tends to be abolished because of inequity.

    Special collection

    For salaried employees,Salaryを支払う者(事業主)が、その年の6月から翌年の5月までの12回に分けて給与から天引きし、事業主が取りまとめて納付する。納付回数は、基本は年12回だが、給与等の支払を受ける者が常時10人未満である場合は、特別徴収税額の納期の特例に関する申請書を提出することで、年2回(6月10日と12月10日)の納付に切り替えられる。

    As a general rule, employers (corporate or individual) are obliged to collect a special resident tax for all employees if they are paying (even executives only, part-time employees, or part-time employees only). There is (Local Tax Law Article 324-4 and each municipality ordinance).However, if it falls under a special case, it can be switched to normal collection by submitting a statement of reasons for switching to normal collection.By applying through the business owner, the inhabitant tax for the ordinary collection will be applied.Special collectionIt is possible to switch to, but special collection cannot be switched to normal collection. In 29, the application of special collection was ambiguous until XNUMX, but all the businesses that did not submit the reason book for normal collection change all at once to special collection.[4].

    Also, from October 2009, deductions from public pensions have started. Deducted when the pension is paid 10 times a year. It is assumed that certain income requirements are met,National health insurance fee (tax),Medical insurance premiums for the elderlyUnlike the taxpayer's intention, it is not possible to switch to ordinary collection (bank transfer).

    As a merit of special collection,

    • Since I am a payroll deduction, I never forget to pay.
    • The amount of payment per payment is small and the burden is light.

    and so on.

    Interest rate, dividend rate, capital gains tax on shares, etc. are specially collected.For interest rate, use a financial institution that accepts deposits, etc., and for dividend rate, use a company that pays dividends, etc. or a specific account.Tax withholdingA securities company has a specific account for individuals who have selected Yes, and a securities company has a special account for capital gains tax on shares, etc. for individuals who have selected withholding tax. Become a tax withholder.

    Handling at retirement

    June-DecemberretirementIf you choose, you can choose from three patterns.

    1. Ordinary collection: After retirement, pay by yourself using a payment slip sent to individuals.
    2. Collective collection: The final salary or severance pay will be deducted in a lump sum from the next May until the business owner pays.
    3. Continuation of special collection… If a re-employment place is decided, continue payroll deduction at the re-employment place (interaction between the previous work place and the new work place).

    However, in the case of 2, it will automatically shift to 6. from June of the following year. If you retire in January-May, in principle, you are obliged to collect the lump sum in 1. (you can continue the special collection in 1.).Resident tax on retirement allowance (separate taxation for the current year) will be paid by the employer until the 5th of the month following the day when the retirement allowance is paid (special collection).

    Handling during overseas assignment

    If the resident's card is placed on the place of residence as of January 1, the resident tax on the previous year's income will be levied during the period from June of this year to May of the following year as the country of departure. Taxes will not be levied from June of the following year if the resident's card is removed due to overseas assignment.[5].

    Penalties for delinquents and their problems

    If you fail to pay the resident tax, you will be charged a late payment as a penalty.Heisei20 years(2008), And the number of local governments that are strengthening collection such as seizing household goods is increasing.It should be noted that some tolerant local governments do not collect money.

    In addition, 21 (2009) Was carried outFixed benefitLocal governments that seize the money also appear and are responsible for the benefits.Ministry of Internal Affairs and CommunicationsThere is also a movement that regards this as "it does not fit the purpose" as a problem[6].Special fixed benefitForeclosure is prohibited by law[7].

    Resident tax exempt household

    Resident tax exempt households are defined as households in which all household members are exempt from both per capita and income tax.[8]..In terms of social security policyPoverty lineHowever, since the residence tax is an individual tax, there is no statistical data to grasp the number of households.[8].

    Corporate residence tax

    Corporate resident taxabout,Prefectural tax # Corporate prefectural taxandMunicipal tax # Municipal tax for corporationsSee.


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