Published 2016 years 06 month 01 Date
Last updated 2022 years 06 month 20 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)
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Taxable person
Tax to pay
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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 |
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Evenly split
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○
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Incomes split
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-
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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
| Per capita rate Income percent People who don't |
(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, 135 ten thousand 204 less than one thousand yen) 4 thousand yen was |
| Evenly split People who don't |
(1) income amount in the previous year, the following people amount calculated by the following formula (Person + deductible spouse + number of dependents) x 28 yen + 10 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 People who don't |
(1) income amount in the previous year, the following people amount calculated by the following formula (Person + deductible spouse + number of dependents) x 35 yen + 10 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.
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Townsman tax
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Prefectural tax
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total
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Levy amount
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3,500yen
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2,000yen
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5,500yen
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※ 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: 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) × XNUMX% (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.
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Incomes of kind
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Method of calculating the income gold 顛
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One
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Interest income
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Public debt, corporate bonds, interest on such deposits | The amount of income amount of money = interest income |
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Two
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Dividend income
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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 |
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Three
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Income from real estate
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Rent, rent, right gold, etc. | The amount of necessary expenses = real estate income - income amount of money |
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Four
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Business income
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Income that occurs when you have a business (including agriculture) | Revenue Amount - Necessary Expenses = Amount of Business Income |
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Five
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Employment income
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Such as office workers of salary | Revenue Amount - Salary Income Deduction Amount - Specific Expenditure Deduction Amount = Amount of salary income |
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6
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Retirement income
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Severance pay, - time pension, etc. | (Income amount-Retirement income deduction amount) x XNUMX/XNUMX = The amount of retirement income |
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Seven
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Forestry income
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Income that occurs in the case of selling the forest | The amount of revenue - expenses - special deduction = Amount of forestry income |
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8
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Transfer income
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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 |
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Nine
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Temporary income
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Maturity funds, such as a temporary income of life insurance | The amount of revenue - expenses - special deduction = The amount of the temporary income |
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Ten
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Other income
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Income that does not apply to other income, such as public pension, etc., the document fee |
Next "A" and the total amount of "B" |
Income deduction
Upon tax calculation, is a deduction from being deducted from income.
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type
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Deduction amount
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One
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Casualty loss deduction
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Any large amount of the following A. (Amount of loss-Amount covered by insurance, etc.)-(Total income amount, etc. x XNUMX/XNUMX) B. (Rates of disaster-related spending - the amount that has been compensated by the insurance, etc.) -5 yen |
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Two
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Medical expenses deduction
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(Amount of medical expenses paid - Amount supplemented by insurance claims etc.) -{(Total income amount, etc. x XNUMX/XNUMX) or XNUMX yen, whichever is lower} (Maximum amount XNUMX million yen) |
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| (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) |
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Three
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Social insurance premium
Deduction |
Paid Amount | |||||||||||||||
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Four
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Small business
Mutual aid payment Deduction |
Paid Amount | |||||||||||||||
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Five
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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. 1 Calculation table of new contract (insurance contract concluded after 24 month 1 day of Heisei 1 year) 2 Calculation table of old contract (insurance contract concluded before 23 month 12 day of Heisei 31 year) If there is a deduction certificate of both 3 new contract and the old contract |
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6
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Earthquake insurance premium deduction
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A. Earthquake insurance B. Former long-term non-life insurance contracts C. In more than one contract, if you have both of A earthquake insurance premiums and B old long-term non-life insurance contracts |
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Seven
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Donation deduction
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It is deducted when donation is made under the provision of the Nagato Town Tax Ordinance. | |||||||||||||||
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8
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Disability deduction
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Per person who is obstructed taxpayers, deductible spouse and dependent relatives ... 260,000 yen 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 |
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Nine
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Widow deduction
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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 |
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Ten
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Single parent deduction
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If the taxpayer is a single parent ... XNUMX yen | |||||||||||||||
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Eleven
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Laboratory student
Deduction |
When the taxpayer is a laboratory student · · · 260,000 yen | |||||||||||||||
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Twelve
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Spousal deduction
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13
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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.
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14
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Exemption for dependents
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Fifteen
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Basic deduction
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XNUMX yen
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Tax rate of income percent
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Kind of income
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tax rate
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General of income (other than those listed below)
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Ten percent
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Separating short-term capital gains
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9%
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| Separate long-term capital gains, shares, etc. transfer income, miscellaneous income and the like according to the futures trading |
5%
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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.
