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Final return(Have a good time)Japanese taxThis is the declaration procedure for and refers to the following points.
- Individuals make taxable from January 1st to December 1st of that year, and their income/expenses within that period,Medical billsAnd a tax return that calculates income from the situation of dependent relatives, etc.Tax officeShould be submitted and paid toincome taxTo fix the amount
- CorporationBut in principleArticles of IncorporationThe tax return shall be the taxable period of the business year set forth in the paragraph, and the tax return should be submitted to the tax office and the tax return must be paid.Corporate taxTo fix the amount
- consumption taxAn individual or corporation that is a taxable business operator must submit a tax return that calculates the consumption tax amount within the taxable period to the tax office and finalize the tax payment amount.
Incidentally,Labor insuranceWith the renewal of the fiscal year, the declaration of insurance premiums for the previous year is also called final tax filing, but it is omitted here. Generally speaking, the final tax return often refers to the income tax filing procedure of individual taxpayers, and the tax return for income tax will be mainly described below.
Individual tax return
Sole proprietor, farmer,Real estate leasingIndividuals who run a business, those who have a profit from the transfer of real estate, and those who have a certain amount of insurance money received must calculate and report their income and expenses themselves. Today, along with the spread of electronic filing, the merit that documents can be created cheaply, quickly, and easily is respected,ク ラ ウ ドAccounting softwareIs used.
Declaration time is every year, next yearMay 2からMay 3Is up to a month. Due dateSaturday-SundayWhen it overlaps withMondayUp to.However,Tax withholdingIf the tax amount is greater than the income tax amount (refund declaration), the following year, which is before the filing timeMay 1(When submitting to the tax office window,First use by governmentBecomeMay 1From the first weekday after that)May 2You can submit a tax return even before.
Even if a person who needs a final tax return submits the tax return early on February 2, the tax office will accept it as a normal tax return.If the tax is paid before the declaration time, the tax will be treated as an “erroneous payment” that has already been paid although there is no reason to pay it as the tax until the declaration time comes. (If there is an offer from the taxpayer, the tax will be obliged to be returned, but since it will be applied when the delivery date arrives, there is no particular problem even if the taxpayer does not make an offer.)
In the public relations guidance and final tax return guidance, etc., the expression "the period for filing income tax filings is from February 2 to March 16" is usually used, and the filing of tax returns after the filing period has passed. Since the handling of is not specified,Many taxpayers misunderstand that tax returns will not be accepted after the tax deadline.However, if the tax return submission itself is subject to the imposition of undeclared additional tax and delinquent tax,It is possible at any time of the year as long as the prescription does not come.. In addition, the guideline for preparing tax returns after 2014 (Heisei 26) is "If you forget to file in time, please file as soon as possibleIs the additional tax (Undeclared additional tax）,Delinquent taxHas been newly added in the form that it may be imposed together with.
The tax return deadline and payment deadline for 2020 income tax, etc. will be extended until April 2021, 4. This is the first time that the filing deadline has been extended for the second consecutive year.In addition, taxpayers' taxpayers' declarations, etc. submitted to the tax office after April 15 will be included, with exceptions.ImprintWill not be required.
Request for correction, filing of corrections, filing of corrections
If the tax amount of the tax return is found to be incorrect or fluctuated after the tax return deadline and the tax to be paid is too large, make a "request for rectification", and if it is too small, make a "correction report".
Requests for rectification are from the tax return deadline for the relevant year in the case of a final tax return with taxes to be paid, and the date of filing the refund and the deadline for the relevant year in the case of a final tax return with taxes to be refunded (refund declaration) Within 5 years from the later date (the national tax for which the statutory filing deadline arrives before December 2011, 23 is within 12 year from the statutory filing deadline. Also, a request for rectification Even if the deadline has passed, if it is within the period of increase rectification, it will be dealt with by "request for rectification").In addition, as an objection / remedy to the tax disposition of the Taxation Agency,National Tax TribunalLongJudgmentCan be looked up.
The amended return does not have a deadline until the tax prescription is established. By tax officeTax investigationAfter receiving the amendment report,Underreported additional taxMay be added (the same applies when the tax amount is increased and corrected by the tax office).In addition, late tax may be added to the additional payment of the amended tax return.
Re-declaring an error within the statutory deadline after filing a final tax return is called "correction filing".If you file your tax return twice within the statutory deadline, the later filing will be valid, and if the tax payment is completed within the deadline, no additional tax or late tax will be levied.If there is an overpaid tax, it will be refunded by the procedure.
When you need to file a final income tax return
If the declared tax amount is to be paid by calculation, it is basically necessary to file a final income tax return...However, if the following conditions are not met, a final tax return is not required.In addition, the standard that requires a final income tax return and the standard that requires a final income tax return may differ, so even if income tax does not require a final tax return.Resident taxIf you need to file a final tax return, you must file a final tax return for residence tax.
- If you have salary income
- employee,Civil servantSalary earners such asYear-end adjustmentThe final tax amount will be calculated by, but in principle the final tax return is required in the following cases.
- Salary income exceeds 2,000 million yen
- Receiving salaries from one place,Employment income,Retirement incomeThe total amount of income other than the above exceeds 20 yen.However, even if income tax is not required for 1 yen or more, a final tax return for residence tax is required.
- The total amount of salary income that has not been adjusted at the end of the year and various income amounts other than salary income and retirement income exceeds 2 yen (miscellaneous loss deduction from salary income)・ Excluding cases where the total amount of income deductions excluding medical expenses deductions, donation deductions and basic deductions is 20 million yen or less, and the total amount of income excluding salary income and retirement income is 150 yen or less. ).
- Family companyIn addition to salary from the family company,interestReceived payments for rent from shops and stores
- Disaster Reduction LawDue to this, the withholding tax of the withholding tax amount and the refund were received (compared to the miscellaneous loss deduction in the table below, you can finally select the one that is more advantageous)
- Foreign posts in JapanIncome tax is not withheld when paying salary
- If you have a public pension
- Public pensionWhen the amount of income such as, etc. exceeds 400 million yen, when the amount of income such as public pension, etc. exceeds 400 million yen and the total amount of other various income amounts exceeds 20 yen
- If you have retirement income
- Retirement payments from businesses in Japan are basicallySeparate taxationHowever, it is often unnecessary in practice to file a tax return. However, in other calculations such as income deduction, the amount of retirement income is a condition (parameter), so calculation is required when filing a tax return. AlsoComprehensive taxationIf your income is less than your deduction, you may be deducted from your retirement income. Retirement payments from businesses outside Japan are not withheld, so a tax return is required.
- When loss occurs even if there is a withholding transaction or trading of stocks (stocks, investment trusts, bonds, etc.) other than the specific account with withholding tax
- Except for specific accounts with tax withholding, "related to stocks, etc."Transfer incomeA final tax return is required as "etc."A final tax return is required even if the loss is carried over to the next year or later.The amount of tax paid will be offset against the fixed profit within the next three years.However,Small investment tax exemption system(NISA account) is not included in the total profit and loss.
- Futures trading,Option trading,Covered warrant,Forex margin trading,CFD tradingIf there is a profit or loss due to
- "Futures tradingOther incomeEtc. "Separate taxationNext, tax return is required. Losses can be deducted for 3 years.
- Foreign exchange gains on foreign currency deposits,Virtual currencyTransactions and overseasDerivativesIf there is a profit from the transaction
- Tax return is required as general income or business income. Interest on foreign depositsInterest income, Interest on foreign currency depositsWithholding tax.
If tax returns after tax return
In the following cases, the tax calculated after tax return may be returned (refunded).
Mid-yearretirementHowever, if you have not been adjusted for the year-end, if you have a small income and tax is withheld from dividend income, manuscript fee income, miscellaneous income such as public pension, you will be required to file a final tax return (tax return). it can. If the withholding tax amount is deducted more than the originally payable tax amount due to income deduction, tax deduction, withholding tax amount and tax rate, the tax will be returned by filing. Scheduled tax paymentHowever, even if the tax return is no longer required, the tax will be returned by the tax return.
In addition, even if a salaried employee with an annual income of 2,000 million yen or less does not have to file a final tax return, even if he/she has a tax return of 20 yen or less, if he/she makes a tax return, the income of 20 yen or less is also reported. Need to pay (not tax exempt).
Income deduction (deduction from total income amount)
|Medical expenses deduction|
(Furusato tax payment(Including)
|Casualty loss deduction|
|Exemption for dependents|
Widow deduction/single parent deduction
Spouse special deduction
If there is a change between the end of the year and the end of the year.
|Other deductions||Except for those that received year-end adjustment.|
Tax deduction (deduction from income tax)
|(Specific renovation, etc.)|
Special deduction housing loans
|Special deduction for donations from political parties|
|Special deduction for earthquake-resistant housing|
House-specific renovation special tax credit
Special tax deduction for new housing, etc.
|Foreign tax credit|
Income tax calculation and filing of tax returns
Income tax is calculated based on income from January 1st to December 1st. The income tax for the total tax is basically calculated by the following formula.
A salaried employee such as a company employee or a public servant usually pays "Withholding slipYou can calculate based on it.
- Income amount (payment amount)-Necessary expenses = Income amount (amount after deduction of salary income)
- Income amount-income deduction (total amount of income deduction) = taxable income amount
- Taxable income amount x tax rate = income tax amount
- Income tax-tax credit + special reconstruction tax-withholding tax = tax return
If there is a planned tax payment, it will be deducted from the declared tax amount. As a result, if the tax return is positive, in principle, the tax must be paid by the deadline. If the tax return is negative, the tax return will be returned and the financial institution designated later willSavingsWill it be transferred to my account?post officeGo to and receive.
Preparation of tax return
The main tax return preparation methods are as follows.
- HomecomputerCreated by: National Tax Agency websiteEnter the amount in the "Filing of tax returns, etc."printerPrint with, ore-TaxElectronic filing and tax payment by (National tax electronic filing and tax payment system)Internet bankingEtc.Pay-easyTax payments and refunds are also possible).
- Created with a personal computer installed at the tax office or the nearest refund filing center (tax return venue): Since there is an operation assistant, it can be used even if you are not good at personal computers.
- Handwritten tax return: Obtain the tax return form from the tax office or the nearest tax return filing center (often sent by the tax office if the tax was paid in the previous year), and then handwrite it.
- Use of accounting software: Income from real estate,Business incomeUsed by taxpayers to create blue tax returns and final tax returns.
Personal number card,Basic Resident Register cardDigital certificate, such asIC card readerBecause it is time-consuming and labor-intensive, it is shunned by general users, and its spread is delayed compared to overseas, and there is a problem in terms of system maintenance cost effectiveness. Since January 2019, e-Tax has been simplified,My number card method"(Report using my number card),"ID/password methodTwo types of methods are now available (reporting the ID and password at the tax office).. From January 2020, 1, if the My Number card method is also compatibleSmartphoneCan now be used as an IC card reader.
Final tax return venue and final tax return telephone consultation center
Every year from February 2th to March 16th, a tax return venue is set up at the tax office, etc., and you can file your tax returns while being taught how to file a tax return...It is basically held on weekdays, but it is also held several times on holidays. 2019 was used by 2,204 million out of 381 million filers.
From January 1th to March 4th, a final tax return telephone consultation center will be set up to provide telephone consultation on how to file a final tax return..
Declaration and tax payment
作成した確定申告書は、申告時点での住所地を管轄する税務署へ郵送するか、直接持参するか、e-Taxで申告する。 所得税の確定申告は2月16日から3月15日までだが、並行して行われる個人消費税の確定申告は1月4日から3月31日までである。2013年（平成25年）分からSpecial income tax for reconstructionIt is necessary to file a final tax return, but it is also calculated and declared on the income tax return.
Refunds for those who do not need to file a tax return can be filed for five years from January 1, the following year, regardless of the tax return period.
The income tax amount that you have finalized your tax return is within the filing deadlineFinancial institutionEtc.paymentMust. If you apply in advance, you will be allowed to pay bank transfers and pay electronically. In addition, if you file a tax return by declaring deferred payment, you can postpone the deadline for payment up to May 1 (up to 2/5 of the tax payment amount).Interest taxWill be imposed).
Scheduled tax payment
If you file a certain amount or more of the tax due in the tax return for the previous year, a system that prepaid a part of the income tax for that year is called “planned tax payment”. If the planned tax payment amount calculated based on the income and tax amount for the previous year is 15 yen or more, one-third of that amount is from July 3 to July 1 (for the first term) , The same amount must be paid from November 7st to November 1th (for the second term). When a scheduled tax payment is required, a notification letter will be sent from the competent tax office. If the estimated amount of income tax for that year is less than the planned tax payment amount, the planned tax payment amount will be reduced by submitting the “Application for Reduction of Planned Tax Payment” by the prescribed deadline and obtaining approval..
Profit and lossThose who still have a deficit can offset the loss from the surplus of the following year for three years after the following year.Even if you are not obliged to file a tax return, you need to file a tax return.generalBusiness incomeSuch asNet loss carry forward deductionIt is,Blue returnLimited to those.
If the taxpayer who should file a tax return dies without submitting a tax return, or if the taxpayer who died in the middle of the year had income to be filed for tax return, the heir inherited the date when he/she knew the inheritance started. The taxpayer who died must file a tax return and pay the tax within 4 months from the day after.. The filing deadline for March 3 does not matter.
Final tax return for residence tax and business tax
If you file a final income tax return, you will be an individual again.Resident tax,Business taxNo need to declare..However, if you want to file a final tax return for residence tax only (for example, if your income other than salary income and retirement income is 20 yen or less)), If the final income tax and residence tax returns are different (Dividend incomeAnd the income tax isComprehensive taxation, The residence taxSeparate taxationIf you select (for example), you can file a final tax return for residence tax.The contents to be included in the municipal tax return are basically the same as the income tax return of the tax office, but the format of the document is different.Resident tax final tax return eLTAX Is not supported.
Image characters from the 21st century onwards
- 2001- Sawaguchi Yasuko
- 2002- Manami Honjo
- 2003- Kuroki Hitomi
- 2004- Kyoko Hasegawa
- 2005/2006- Yukie Nakama
- 2007- Becky
- 2008- Chizuru Ikewaki
- 2009- Nao Matsushita
- 2017- Mori Katsuko
It is said that tax awareness will increase and the tendency to focus on the use of tax will increase. There is also an argument that all salaried employees should be subject to tax return in order to raise the political awareness of the Japanese people..The United States of AmericaIn this case, all citizens and residents are required to file tax returns individually, and not only salary and business income but also investment, asset formation, donation act, etc.Tax savingThe effect on taxation with "consciousness" is discussed.
Foreign tax returns
The United States of America
In the United States, all citizens and residents with taxable income, whether salaried or self-employed, have an annual Internal Revenue Service (IRS) Final tax return (Tax return) Is obligatory (DiplomatAnd trainingvisa(Except for such exceptions). For Japanese salaried employeesYear-end adjustmentThere is no equivalent to the payroll payer's W4 form deduction claim from the employeeTax withholdingJust do. US citizens (national citizens) and permanent residents (Green cardHolders) must declare all income even if they do not reside in the United States (however there is a deduction for tax payments in their country of residence and whether or not they actually pay tax in the United States, depending on the case).
The tax return deadline is April 4th of each year (the next business day if April 15th falls on a federal holiday) and you can either file your own tax return or ask a city-qualified contractor. Before the 4st century, when electronic filing by software on PC became popular,post office,libraryWith the declaration form prepared inbookletAccording to the tax return (and any tax deficiencycheck) Was the only means of filing, so from April 4th the radio was the deadline for final tax filings, and the post office staff ringed the bell next to the mailing post near midnight (April 15). It was also a seasonal feature such as (effective until the postmark of the day), but in the electronic filing era, it was a few weeks before filing tax refundscheck(Refund Check) mailing will be changed to direct bank transfer (direct deposit, electronic transfer of shortfall additional tax can be made from bank account) within a few days, which is improving efficiency.
Have income taxStateThe state tax will also be filed on the same day as the federal tax (April 4th), which is the deadline for filing the tax return, and the state tax return will be accompanied by the federal tax return and filed with the tax collection authority of the resident state.
Electronic filing is not done directly to the tax collection authorities, but via a private company (provider of tax filing software on PC) that has a contract with the tax collection authorities. For example, the overwhelming share of the tax return preparation program on a PCIntuitCompanyTurbo TaxSo, not only the data entered by hand,QuickenIn addition to importing data from accounting and household account programsADPWithholding tax data can be downloaded from payroll companies such as and can be uploaded after checking for errors and inconsistencies. The filing data uploaded to Intuit's server is transferred to the tax authority's server after undergoing the final inspection, and if there is no problem, the filing is completed and電子 メ ー ルReported in. Does the tax return preparation program create the same image as the paper tax return and actually print it?PDFCan be saved as a file. Intuit only paysHousing loanInterest deductioninterest-dividendFor taxpayers without income, business income, etc.webWe also offer simple filing using.
Authentication of the person at the time of electronic filing issocial Security number,Date of BirthIn addition to the tax payment of the previous year, simple things are used and there is no burden on IC card readers, but the tax return preparation software is only for the tax return year and the tax system is usually changed every year, so that year You have to buy a dedicated version of the software.
- ^ Basic Income Tax Notification 120-2 (Acceptance of tax returns submitted before February 2).
- ^ No.2024 If you forget the tax return (National Tax Agency)
- ^ No.9205 Overdue tax (National Tax Agency)
- ^ Handling of stamps at the tax office window (National Tax Agency)Updated June 2021, 4
- ^ If you make a mistake in the tax return (National Tax Agency)
- ^ No.2026 If you find an error in the tax return before the deadline for filing tax returns (National Tax Agency)
- ^ a b Those who need to file a tax return | National Tax Agency
- ^ No.2030 Refund Report | National Tax Agency
- ^ No.2671 When the number of dependents, etc. changes after the year-end adjustment | National Tax Agency
- ^ How income tax works (National Tax Agency)
- ^ Tax Refund | Income Tax Q & A | National Tax Agency
- ^ Overview of simplified use of e-Tax (National Tax Agency)
- ^ My number card method starts on smartphone! ｜ National Tax Agency
- ^ For those who come to the final tax return venue: Special feature on final tax returns-National Tax Agency
- ^ Income tax, etc. for the first year of Reiwa, consumption tax and gift tax final income tax return status-National Tax Agency
- ^ Consultation on national tax | National Tax Agency
- ^ No.2040 Scheduled tax payment｜National Tax Agency
- ^ Procedures for stating the tax return when deducting the total profit and loss and the loss carried forward (National Tax Agency)
- ^ No.2022 National Tax Agency “Filing of tax returns when a taxpayer dies”
- ^ QXNUMX What happens to the declaration of residence tax and business tax? [Final tax return / refund declaration] | National Tax Agency
- ^ First-time users | eLTAX Local Tax Portal System
- ^ Yasuo Tanaka. "Again "Japan's consumption tax system is a defective tax system"". Daily Gendai Nippon Kaikoku. New Party Japan. 2010/8/8Browse.
- National Tax Agency
- Income tax law
- Corporate tax law
- Consumption tax law
- Tax accountant
- Certified public accountant
- Blue return
- White declaration
- My number
Temporary income(Ichijishotoku)income taxTaxation inincomeIt is one of the categories ofInterest income,Dividend income,Income from real estate,Business income,Employment income,Retirement income,Forestry incomeas well as the Transfer incomeTemporary non-income income generated from continuous acts for the purpose of profitincomeIn labor and otherServiceOrAssetThose that do not have the nature of consideration for the transfer of (Income tax lawArticle 34, Paragraph XNUMX).
Example corresponding to temporary income
The following temporary and accidental income that is not worthwhile is regarded as temporary income (Income Tax Law Basic Circular 34-1,2)..
- SweepstakesFukubiki, quiz shows, etc.Prize money・ Prizes (excluding business relations)
- Horse racing-Bicycle race(Chari Lottoincluding)·Boat racing-Auto race OfPublic competition OfRefund(Excluding those resulting from continuous acts for the purpose of profit)
- Life insuranceLump-sum maturity payment (excluding business-related matters)Non-life insuranceMaturity refund
- CorporationからGiftMoney items (excluding business-related items and items that are continuously received. In the case of officers and employeesEmployment income. )
- Lost and foundFounders andBuriedReward received by the discoverer
- Rental housingLandlordLandlordEvacuation fee received from
- Defined contribution pensionWithdrawal lump sum
- Bereaved familyNot paidpension
- Those for which no provision was made to exempt tax due to benefits from the government, etc .:Regional promotion ticket,Special allowance for parenting,Furusato tax paymentGifts from local governments,Minor point,Go To TravelSupport money from the countryetc.Sustainable benefitsIs for business incomeBusiness incomeThose who applied for a decrease in sales are business income,Other incomeThose who applied for a decrease in sales are miscellaneous income,Employment incomeThose who apply due to a decrease in sales of (individual business operator) will have temporary income.Benefits from the government will be exempt from tax if a law to exempt them from tax is made, but since such a law may or may not be made, whether or not there is a law to exempt from tax individually. Need to find out.
on the one hand,LotteryWinning money (Voucher method with winningsArticle 13), compensation and consolation fee for damages suffered physically and mentally (Income tax lawArticle 9, Paragraph 1, Item 17.Interpret that the damage was filled with compensation, and the income is 0 yen),Fixed benefit,Special fixed benefit(Article 4 of the Act on Extraordinary Exceptions to National Tax Laws to Deal with the Effects of Coronavirus Infections, etc.) is exempt from taxation.
Amount of temporary income = Total income amount --Amount spent to earn that income --Special deduction amount (up to 50 yen) Taxable = Amount of temporary income ÷ 2
Temporary incomeComprehensive taxationIs.The taxable amount is added to other income,Total income amountIs aggregated to.Even if it is in the red, it cannot be deducted from the amount of other income (profit and loss cannot be totaled).
However, the gains on prize money such as deposits and savings with prize money, one-time payment endowment insurance, etc. and one-time non-life insurance (insurance period of 5 years or less, cancellation within 5 years)Withholding taxbecome.
- ^ Income Tax Act Article 34, Paragraph XNUMX
- ^ [Law Article 34 << Temporary Income >> Relations | National Tax Agency]
- ^ Child-rearing support special allowance related materials
- ^ [No.1490 Temporary Income Q & A | National Tax Agency]
- ^ Frequently Asked Questions | Go To Travel Business Official Website for Travelers
- ^ About the handling of income tax of "Sunflower support allowance" which is paid instead of "Fixed amount benefit" and "Child-rearing support special allowance" for DV victims | National Tax Agency
- ^ No.2250 Total Profit and Loss | Income Tax | National Tax Agency
- ^ [No.1490 Temporary Income | National Tax Agency]
- ^ No.1755 When receiving maturity insurance claims related to life insurance contracts | National Tax Agency