Stomach One in special Features yield of town prefectural tax

Handling required territory taken Special Features Osamu clerical

• Special collection of town prefectural tax
  Place of employment (special collection duty person) on behalf of the salary income who is a taxpayer, over a period of 12 months from June until the following year, to collect one of the 12 minutes of its salaried workers from the payroll, delivered how it is called a special collection.
• Special collection duty person
  In the April 1 of the person who pays the salary, the withholding agent of income tax, by the provisions of the local tax laws and NAGAWA tax regulations, the town mayor has been designated as a special collection duty's townsman tax and prefectural tax , says the corporation or individual.
• Tax notice to taxpayers
  Enclosed "special collection tax notice of town prefectural tax (for the taxpayer)", please give you detach and to each taxpayer.
• Collection of monthly fee
  In the "special collection tax notice of town prefectural tax (for the special collection duty person)" in the enclosed, I have been to calculate the monthly amount for each taxpayer, monthly amount for the first time in June of each taxpayer collected from the minute payroll, monthly amount of the second and subsequent times, please collect when pay a sequential monthly salary from July until the following year. It is to be noted that the retirement of the following year or after January 1, when the amount of salary or retirement allowance exceeds the remaining amount of tax, the remaining amount of tax even if there is no offer of the person, so we are required to collectively collect Regards Please.
• Delivery of the monthly amount
  The delivery statement that the total amount of the monthly amount collected from each taxpayer in this spelling, next month 10 days of collection the month (the next day 10 days in the case of holiday) Please pay to financial institutions before .
• Change notification, etc.
  In the event that the taxpayer can not perform special collection due to retirement, relocation, leave or other reasons, by the 10th day of the following month of the month in which the cause occurred, the salary earner for payroll report (special collection) Please fill out the necessary information on the change notification form and submit it to the general affairs department tax office of the town. In addition, when the payment is no longer paid by relocation, if the relocation destination is known and the taxpayer wishes to collect special collection at the transfer destination, fill out the necessary information in the change notification form Please circulate to the business office to which you wish to transfer.
  If there is a change in location or the name of the salary payer, please promptly submit top of fill out the "salary payer location, name change notification form of (special collection duty person)".
  The resident tax of those who are taxed at ordinary collection, if you switch to a special collection, please submit a "switching request form to the special collection".
• Change of special collection tax
  If you find that there is an error in the special collection tax, if you need to change any other tax, because you send a "town prefectural tax special collection tax change notice", and collected by the monthly amount that it has been changed please.
• 　Special collection for retirement income
  So has also been decided to collect the time of retirement payments for the town prefectural tax on retirement income, please pay the fee until the next month 10 days to collect the tax in accordance with the payment amount. The method of delivery is to fill out the tax on retirement column of delivery certificate of this spelling, please have delivered in conjunction with town prefectural tax to be collected from the monthly salary. It is to be noted that the delivery certificate back of the delivery declaration, please fill without leakage, such as personnel and special collection tax. In the case to be delivered to residents tax on retirement income (income percent according to a separate taxation), please send a special collection vote of retirement income to Tomachi Affairs Division tax engagement.

Method of Taxation

1. Standard taxable value
   Income amount of salary - salary income deduction = salary income amount of money (salary income amount of money is determined by the "simple salary income Table".)
   Salary income amount + other income amount = total income amount
   Total Income Amount - Income Deduction Amount = Taxable Gross Income Amount (Tax Base Value)
2. (Tax Tax Amount)
   Standard taxable amount x tax rate (XNUMX%) -tax credit = income percent
   Income allocation + equal amount (3, 500 yen) = local tax amount
3. (Prefectural tax amount)
   Standard taxable amount x tax rate (XNUMX%) -tax credit = income percent
   Income allocation + equal amount (1, 500 yen) + Nagano prefecture forestry prefectural tax (500 yen) = prefectural tax amount

Income deduction

(1) miscellaneous loss deduction: disaster during the last year, theft, one of the following often damaged by embezzlement amount

(A) (Amount of loss-Amount covered by insurance, etc.)-(Total income amount x 10%)

(B) Amount of disaster-related expenditure-50,000 yen

 

(2) medical expenses deduction: If you paid for medical expenses in the last year
　　　(Medical expenses paid-Amount covered by insurance, etc.)-{(Total income amount x 5%) or 100,000 yen, whichever is lower}
　　　(Maximum amount 200 million yen)
　　　(Amount of purchase costs for over-the-counter drugs paid-Amount covered by insurance money, etc.)-XNUMX yen
　　　(Maximum amount XNUMX yen)

(3) Social insurance deduction: the amount of social insurance premiums paid during the last year

 

(XNUMX) Small business mutual aid premium deduction: Amount paid during the last fiscal year

(XNUMX) Life insurance premium / individual annuity 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.

A calculation table of the new contract (insurance contract worth entered into in fiscal 24 years 1 month 1 after the date)

Calculator Lee old contract (March 23 years 12 month 31 date insurance contract worth of signed previously)

Cormorant new contract and if there is a deduction certificate of both the old contract

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

(5) earthquake insurance premium deduction

(1) if it is earthquake insurance

A. 1 / 2 equivalent amount of premium paid during last year · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 25,000

(2) Transitional measures: In the case of long-term damage insurance (concluded up to 18 day of Heisei 12 year), if the paid insurance premium is

A If 5,000 yen or less · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · ·
B. In case of more than 5,000 yen and less than 15,000 yen ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ Insurance premium paid × 1/2 + 2,500 yen
Ü If it exceeds 15,000 yen · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · X.

(3) if paid insurance premiums are both of the earthquake insurance and long-term property and casualty insurance

Total amount of money calculated by A (1) and (2) · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · maximum 25,000 yen
　* If both (1) and (2) are applicable in one contract, select either one.

(6) Deductibility for persons with disabilities: Taxpayers who are persons with disabilities, deductible spouse and dependent relatives · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 260,000

(For special handicapped people, 300,000 yen)
When the deductible spouse or dependent relatives are special disabled persons who live with their taxpayers and their relatives living together · · · 530,000 Yen

(260,000) Widow deduction: If the taxpayer is a widow, ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ XNUMX yen

(300.000) Single-parent deduction: If the taxpayer is a single-parent ... XNUMX yen

(260,000) Working student deduction: If the taxpayer is a working student ... XNUMX yen

(330,000) Spousal deduction ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ XNUMX yen

However, if the deductible spouse is 70 years old or older · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 380,000

(1,000) Special spouse deduction: A taxpayer who has a spouse (excluding dependent relatives or business full-time employees of other taxpayers) who make a living and whose income in the previous year is XNUMX million yen or less. In that case, the amount according to the following categories will be deducted from the person's total income amount.
　　　　● For spouses other than the deductible spouse
　　　　　A. If the total income of the previous year is less than 45 yen ..................... 330,000 yen
　　　　　B. When the total income of the previous year is 45 yen or more and less than 75 yen ... 380,000 yen- (total income amount-380,000 yen)
　　　　　(Note) The amount in parentheses is not the amount obtained by subtracting 5 yen from the amount obtained by the calculation in parentheses, which is an integral multiple of 3 yen.
　　　　　　　In such cases, the largest amount will be the amount obtained by deducting 5 yen from the amount that is an integral multiple of 3 yen, which is less than the relevant amount.
　              C. When the total income of the previous year is 75 yen or more and less than 76 yen ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ 30,000 yen

 

              Please see the table below for details.

              Special spouse deduction table [XLSX: 10KB]

 

(16) Dependent relatives: If dependent relatives are 1 years of age or older, per person ... 330,000 yen

However, if dependent dependent is 19 or older but less than 23 years old per 1 · · · · · · · · 450,000 yen

If the dependent family is 70 years old or older, 1 person · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · XN

: Relative dependent of taxpayer or his spouse, dependent 70 years or older dependent dependent on 1 · · · 450,000 Yen

(XNUMX) Donation deduction: It will be deducted when donations are made pursuant to the provisions of the Nagawa Town Tax Ordinance.

(430,000) Basic deduction ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ ・ XNUMX yen

Special collection related documents (for businesses)