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To special collection business of everyone

Published 2016 years 06 month 01 Date

Last updated 2018 years 08 month 28 Date

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%)

(A) (Amount of disaster related expenditure - amount compensated by insurance etc.) - 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
(4) life insurance, individual annuity 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.

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

The amount of paid insurance premiums

Deduction

12,000 yen or less

The amount of insurance premiums paid

12,001 yen 32,000 circle

Amount of insurance premiums paid x 1/2 + 6,000 yen

32,001 yen 56,000 circle

Amount of insurance premiums paid x 1/4 + 14,000 yen

56,001 yen or more

28,000 Yen

 

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

The amount of paid insurance premiums

Deduction

15,000 yen or less

The amount of insurance premiums paid

15,001 yen 40,000 circle

Amount of insurance premiums paid x 1/2 + 7,500 yen

40,001 yen 70,000 circle

Amount of insurance premiums paid x 1/4 + 17,500 yen

70,001 yen or more

35,000 Yen

 

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

(7) Widow (wider) deduction: In the case where the taxpayer is a widow (widow) .....................

 However, if the total income is 500 million yen or less and the child has a dependent relative, the special widow is 300,000 yen.

(8) Labor Deduction for Student Students: In case the taxpayer is a laboratory student · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · X,

(9) Spouse deduction - · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · X.

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

(10) Spouse Special Deduction: A taxpayer with a spouse (excluding dependents or other businesses) of living expenses (excluding dependents of other taxpayers) or a person whose income in the previous year is less than or equal to 1,000 ten thousand yen In case, we will deduct the amount corresponding to the next category 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

(11) Dependent relatives: if relatives dependent are 16 years old or older, 1 persons · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · XN

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

(12) donation deduction: NAGAWA will be deducted if you made a donation in accordance with the provisions of the tax ordinance.

(13) Basic deduction · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 330,000

Special collection related documents (for businesses)

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Affairs Division tax engagement
PHONE: 0268-75-2063
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