Individual inhabitant tax

Published 2016 years 06 month 01 Date

Last updated 2018 years 08 month 28 Date

In the town and the province, it is common in the community, but we are a wide range of work that can not be in the individual, of the funds for its residents tax, includes the town tax and prefectural tax.

Town prefectural tax is, as "evenly split" where I am paid by certain of is equal amount man of income, has been constructed from "income split" for you to bear in accordance with the income amount of money in the last year of that person .

People who pay the town prefectural tax (taxpayer)

Taxable person
Tax to pay
A person with a person or resident there is address in town Although there is no address in town, people with offices, the company has offices or homestead
Evenly split
Incomes split
-

Whether there is an address or office, etc., is in town will be determined by January 1, the current status of the year.

Person town prefectural tax is not taxed

Also evenly split
Also income percent
Take not people
(1) by the Public Assistance Act, we are receiving livelihood assistance people
(2) persons with disabilities, minors, widow or widower, people total income amount in the previous year (and fix to the annual income of wage earners, 125 ten thousand 204 less than one thousand yen) 4 thousand yen was
 Evenly split
Take not people
(1) income amount in the previous year, the following people amount calculated by the following formula
(Principal + deductible spouse + number of dependents relatives) × 28 yen
However, if you have a deductible spouse or dependents relatives, plus 168,000 yen to the amount of the above-mentioned amount of money
 Is income percent
Take not people
(1) income amount in the previous year, the following people amount calculated by the following formula
(Principal + deductible spouse + number of dependents relatives) × 35 yen
However, if you have a deductible spouse or dependents relatives, plus 32 million yen to the amount of the above-mentioned amount of money

Transfer of tax revenue sources

From 2007, by transfer of tax revenue sources to local from the country, it has changed the tax rate of the income tax and the town prefectural tax,The amount of income tax for many people is decreasing, and the town prefectural tax is increasing.
If the basic annual income is constant, burden which is the sum of both of the tax has been adjusted so as not the same as before the transfer of tax revenue sources.

Evenly split

Evenly Warigaku is as follows.

Townsman tax
Prefectural tax
total
Levy amount
3,500 JPY
2,000 JPY
5,500 JPY

※ people that there is such as offices and homestead in addition to the domicile of the city (districts) towns and villages, in addition to the domicile of the city (districts) towns and villages, per capita rate in the like offices and homestead city (ward) towns and villages There will be taxed.

※ 500 yen out of the prefectural tax is a "Nagano Prefecture forest development prefectural tax".
Contact Us: Nagano Prefecture Kamico regional offices Hayashitsutomu Karin Tsutomugakari(Telephone 0268-23-1260)

Income percent

Calculation method of income percent

Income percent of the tax is calculated on the basis of the income in the previous year.

Income percent Amount = (Income amount in the previous year - income deduction) × 10% (tax rate) ※ - tax credit

※ different tax rate, such as separating transfer income.

Kind of income

Income tax similar, are distinguished in the 10 types of income.

Incomes of kind
Method of calculating the income gold 顛
One
Interest income
Public debt, corporate bonds, interest on such deposits The amount of income amount of money = interest income
Two
Dividend income
Such as dividend stocks and investment The amount of debt it took on for the principal acquisition of such equity interest = dividend income - income amount of money
Three
Income from real estate
Rent, rent, right gold, etc. The amount of necessary expenses = real estate income - income amount of money
Four
Business income
Income that occurs when you have a business (including agriculture) Revenue Amount - Necessary Expenses = Amount of Business Income
Five
Employment income
Such as office workers of salary Revenue Amount - Salary Income Deduction Amount - Specific Expenditure Deduction Amount
= Amount of salary income
6
Retirement income
Severance pay, - time pension, etc. (Income amount of money - retirement income deduction) × 1/2
= The amount of retirement income
Seven
Forestry income
Income that occurs in the case of selling the forest The amount of revenue - expenses - special deduction
= Amount of forestry income
8
Transfer income
Income that occurs when you sell the property Revenue money area - Expenses such as the acquisition price of assets - Special deduction amount = Amount of transfer income
Nine
Temporary income
Maturity funds, such as a temporary income of life insurance The amount of revenue - expenses - special deduction
= The amount of the temporary income
Ten
Other income
Income that does not apply to other income, such as public pension, etc., the document fee

Next "A" and the total amount of "B"
A. The amount of revenue of the public pension, etc. - public pension deductions
B. Income amount of miscellaneous income except for the "A" - necessary expenses

Income deduction

Upon tax calculation, is a deduction from being deducted from income.

type
Deduction amount
One
Casualty loss deduction
Any large amount of the following
A. (Amount of loss - the amount has been compensated by the insurance, etc.) - (gross income amount of money etc. × 1/10)
B. (Rates of disaster-related spending - the amount that has been compensated by the insurance, etc.) -5 yen
Two
Medical expenses deduction
(Amount of medical expenses paid - Amount supplemented by insurance claims etc.)
- {Either low amount of (gross income amount of money etc. × 5/100) or 100,000 yen}
(Limit 2 million yen)
(Amount of purchase fee for specified special-purpose drugs etc. paid - Amount to be compensated by insurance money etc.)
- 12,000 yen (limit amount of 88,000 yen)
Three
Social insurance premium
Deduction
Paid Amount
Four
Small business
Mutual aid payment
Deduction
Paid Amount
Five
Life insurance premium
Deduction

Received from the life insurance companies, etc. to the "life insurance premium deduction certificate", it lists the amount of insurance premiums paid to the division of the deduction.
For each general life insurance, personal pension insurance and long-term care health insurance division, respectively, calculated as follows, total amount of money is the life insurance premium deduction. However deduction is the upper limit of 70,000 circle.
In addition, please note the new contract or the old contract, or so they calculation table if there is both old and new deduction certificate.

1 Calculation table of new contract (insurance contract concluded after 24 month 1 day of Heisei 1 year)
Amount deduction of paid insurance premiums
When it is less than 12,000 yen ... ... Amount of insurance premium paid
12,001 yen amount of 32,000 circle payment premium × 1 / 2 + 6,000 circle
32,001 yen amount of 56,000 circle payment premium × 1 / 4 + 14,000 circle
For 56,001 yen or more · · · 28,000 yen

2 Calculation table of old contract (insurance contract concluded before 23 month 12 day of Heisei 31 year)
Amount deduction of paid insurance premiums
When it is less than 15,000 yen ... ... Amount of insurance premium paid
15,001 yen amount of 40,000 circle payment premium × 1 / 2 + 7,500 circle
40,001 yen amount of 70,000 circle payment premium × 1 / 4 + 17,500 circle
For 70,001 yen or more · · · 35,000 yen

If there is a deduction certificate of both 3 new contract and the old contract
For general life insurance premiums or private pension insurance premiums, if there is a deduction certificate of both new contracts and old contracts, new contracts and old contracts is calculated in the table on each, total amount of money will be deductions. However, the upper limit will each become a 28,000 circle.

6
Earthquake insurance premium deduction

A. Earthquake insurance
Amount of insurance premium paid × 1/2 (deductible limit amount 25,000 yen)

B. Former long-term non-life insurance contracts
A If less than 5,000 yen ... Full amount of insurance premium paid
B. When exceeding 5,000 yen and below 15,000 yen ... (Total amount of insurance premiums paid) × 1/2 + 2,500 yen
Ü When exceeding 15,000 yen · · · 10,000 yen

C. In more than one contract, if you have both of A earthquake insurance premiums and B old long-term non-life insurance contracts

A sum of earthquake insurance premiums and deductible amounts of each of the former long-term insurance policies (deductible limit amount 25,000 yen)
※ When one agreement applies to both AB, choose either one

Seven
Donation deduction
It is deducted when donation is made under the provision of the Nagato Town Tax Ordinance.
8
Disability deduction

Per person who is obstructed taxpayers, deductible spouse and dependent relatives ... 260,000 yen
(300,000 yen for special handicapped people)

If the deductible spouse or dependent relatives are special disabled persons who live together with taxpayers or taxpayers with their relatives living together · · · 530,000 yen

Nine
Widow deduction
When taxpayer is widow · · · 260,000 yen
However, if the total income amount is less than 5 million yen,If you have a child who is dependent dependentTo · · · 300,000 yen
Ten
Widower deduction
When taxpayer is widely a ... · 260,000 yen
Eleven
Laboratory student
Deduction
When the taxpayer is a laboratory student · · · 260,000 yen
Twelve
Spousal deduction
Deductible spouse
Less than 70 years of age
330,000 JPY
70 years of age or older.
380,000 JPY
13
spouse
Special deduction

In cases where the taxpayer is a taxpayer with a spouse whose living is unified (excluding dependent relatives or business experts of other taxpayers) and the total income amount of the previous year is 10 million yen or less , The amount corresponding to the next division is deducted from the person's total income amount.

Total income amount of spouse
Deduction
If it is not deductible spouse
38 less than 450,000 yen more than ten thousand yen
450,000 yen or more less than 500,000 yen
500,000 yen or more less than 550,000 yen
550,000 yen or more less than 600,000 yen
600,000 yen or more less than 650,000 yen
650,000 yen or more less than 700,000 yen
700,000 yen or more less than 750,000 yen
750,000 yen or more less than 760,000 yen
760,000 yen or more
330,000 JPY
310,000 JPY
260,000 JPY
210,000 JPY
160,000 JPY
110,000 JPY
60,000 circle
30,000 circle
0 yen
14
Exemption for dependents
Support relative per capita Dependent relatives under 19 years of age or 23 years of age
450,000 JPY
70 years of age or older dependents relatives
380,000 JPY
16 years of age or older dependents relatives
330,000 JPY
Fifteen
Basic deduction
330,000 yen

Tax rate of income percent

Kind of income
tax rate
General of income (other than those listed below)
Ten percent
Separating short-term capital gains
9%
Separate long-term capital gains, shares, etc. transfer income, miscellaneous income and the like according to the futures trading
5%

Tax credit

There is a dividend deduction and foreign tax credits, donation tax credit. (Please ask for more information to the tax engagement.)

Method of tax payment

The tax payment of personal town prefectural tax, there are two of the normal collection and special collection, you will want to tax by that either.

The method of general collection

Town prefectural tax, such as business income earners is notified to the taxpayer from the town by the tax notice, you will pay taxes in four of the delivery time of a normal June, August and October-December.
This is called the normal collection.

Method of special collection

Salary earners of town prefectural tax is informed through the payer of salary from the town by a special tax amount notice, and withheld the tax payer of salary from the person's salary at the time of payment of the monthly salary, this it is supposed to be where I am delivered to the town.
This is called a special collection, it has become a be collected in 12 months from June until the following year.

Declaration

The income of the previous year one year, must be declared from February 16 until March 15. However, one and which is the final return of income tax, such as a person with no change received a year-end adjustment only in salary income, declaration of town prefectural tax is not required.

Special collection related documents (for businesses)

To special collection businesses of our

Special collection related documents (for businesses)

Contact Us

Affairs Division tax engagement
TEL: 0268-75-2063
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