令和 3 年度版東京 23 区の住民税 2021 Inhabitant Tax of The 23 Special Cities in Tokyo 2021 年度版东京 23 区的住民税 2021 년도판도쿄 23 구의주민세

Transcription

1 令和 3 年度版東京 23 区の住民税 2021 Inhabitant Tax of The 23 Special Cities in Tokyo 2021 年度版东京 23 区的住民税 2021 년도판도쿄 23 구의주민세

2 The 23 Special Cities in Tokyo Ku means Tokubetsu-ku (A Special City; one of the self governing bodies) The administrative area of Metropolitan Tokyo includes 23 special cities, or ku. Like city, town, and village municipalities, these special cities have an elected mayor and assemblies comprising elected members. As basic local governments that are closest to their residents, these special cities undertake work that is closely connected to the daily lives of residents. The content of the work is very similar to that of cities, or shi. However, since the districts of jurisdiction of the special cities exist in a large metroporitan area, unlike cities, various special measures relating to administrative and fiscal affairs are established in consideration of the unity and consistency of administration. For this reason, the 23 special cities are defined under law as special local self-governing bodies. The 23 special cities all have distinctive characteristics. For example, there are special cities with a concentration of central government offices, special cities with cosmopolitan entertainment districts, special cities with historic and traditional attractions, and special cities with verdant residential areas. While cooperating and coordinating with one another, these special cities, which occupy the heart of Metropolitan Tokyo, implement their own original measures taking account of local characteristics and promote city building so that residents can lead pleasant and comfortable lives. A Tokubetsu-ku (special city) is a special system of a self governing body and this system has been used in the district of Tokyo metropolis only. This system is completely different from the Gyousei-ku (administrative district or ward) of the cities of Yokohama, Kawasaki, etc. In Tokyo, ku means a special city ( Tokubetsu-ku ) only.

3 东京的 23 区 区 即 特别区 도쿄의 23 구 구 는 특별구 东京都的区域中, 有 23 个 区 区 里跟市 町 村一样有经选举产生的 区长, 以及同样经选举产生的 议员 构成的 议会, 作为与居民密切相关的基层自治体, 处理与居民生活密切相关的工作 其工作内容与 市 很相似 由于它存在的区域为大城市地区, 所以, 考虑到行政的一体性和统一性, 设有与 市 不同的各种行政 财政上的特例 因此,23 个 区 在法律上被定义为 特别地方公共团体, 被当作 特别区 在这些特别区中, 有的是国家政府机关集中的区, 有的是具有国际性的繁华区, 有的则是以历史和传统为荣的区, 还有一些是绿树成荫的住宅区 总之, 每个区都各有特色 作为东京这个大城市核心的特别区互相协调 合作, 实行具有本区特色的独自政策措施, 不断推进城市建设, 使人们生活更舒适 特别区 的制度只限于 东京都 而已, 与 横滨市 或 川崎市 等的 区 完全不同 도쿄도 ( 東京都 ) 의구역안에는 23개의 구 가있습니다. 구 에는시 ( 市 ) 정 ( 町 ) 촌 ( 村 ) 과마찬가지로선거를통해선출된 장 ( 長 ) 과선거에서선출된 의원 으로구성된 의회 가있으며, 주민에게가장가까운기초적인자치단체로서주민의생활과밀착된일을하고있습니다. 하는일은 시 와비슷하지만, 그구역이대도시지역이므로행정의일체성및통일성을배려하여 시 와는다른다양한행재정 ( 行財政 ) 상의특례가정해져있습니다. 그러므로 23개의 구 는법률로 특별지방공공단체 로자리매김하여 특별구 로다루어지고있습니다. 특별구는국가의관청이모여있는구와국제적인번화가가있는구, 역사와전통을자랑하는구, 녹지가풍부한주택가구등, 각각의특색을지니고있습니다. 도쿄라고하는대도시의중심인특별구는서로협조제휴하면서자신의구의특색을고려한독자적인시책을시행하여주민들이쾌적하게살수있는지역을만들도록힘쓰고있습니다. 특별구 의 * 제도는 도쿄도 만의것이며 요꼬하마시 나 가와사키 등의 구 와는전혀다른것입니다. 1

4 目 次 1 くらしと税金 4 2 住民税 8 1 特別区民税と都民税 8 2 個人と法人 10 3 個人の住民税 12 4 均等割と所得割 14 5 利子割 14 6 配当割 16 7 株式等譲渡所得割 16 3 個人住民税のあらまし 18 1 住民税を納める人 18 2 住民税が課税されない人 20 3 税額の計算 22 4 所得金額の計算 24 5 所得控除 28 6 所得割の税率 36 7 税額控除 38 8 申告 40 9 納税の方法 退職所得の課税の特例 44 4 租税条約 46 区役所一覧 48 Contents 1 Tax and Civil Life 4 2 Inhabitant Tax 8 1 Special City Inhabitant Tax and Metropolitan Inhabitant Tax 8 2 Individuals and Corporations 10 3 Individual Inhabitant Tax 12 4 Per Capita Rate and Income Rate 14 5 Per Interest Rate 14 6 Per Dividend Rate 16 7 Per Capital Gains Derived from the Transfer of Stocks etc. Rate 16 3 Outlines of Individual Inhabitant Tax 18 1 Who should pay inhabitant tax? 18 2 Persons Exempt from The Individual Inhabitant Tax 20 3 Computation Method of Taxes 22 4 Brief Computation of Income 25 5 Deduction from Income 30 6 Tax Rate of The Per Income Rate (Table) 36 7 Deduction from Tax (Tax Credits) 38 8 Filing A Return for Individual Inhabitant Tax 40 9 How to pay inhabitant tax (About the payment of inhabitant tax) Special Treatment of Taxation on Retirement Income 44 4 International Tax Treaties 46 List of City Offices 48 2

5 目 次 1 生活与税金 5 2 住民税 9 1 特别区民税与都民税 9 2 个人与法人 11 3 个人的住民税 13 4 均等分摊与所得分摊 15 5 利息分摊 15 6 分配比率 17 7 股份等转让所得比率 17 3 个人住民税概要 19 1 缴纳住民税者 19 2 免征住民税者 21 3 税额的计算 23 4 所得金额的计算 26 5 所得的扣除 32 6 所得分摊的税率 37 7 税额的扣除 39 8 申报 41 9 纳税的方法 退职所得的课税特例 45 4 租税条约 47 区役所一览表 49 목 차 1 생활과세금 5 2 주민세 9 1 특별구민세와도민세 9 2 개인과법인 11 3 개인의주민세 13 4 균등세액과소득부문세액 15 5 이자할당 15 6 배당할당 17 7 주식등양도소득부문세액 17 3 개인주민세의개략 19 1 주민세를납부하는사람 19 2 주민세가과세되지않는사람 21 3 세액의계산 23 4 소득금액의계산 27 5 소득공제 34 6 소득할당의세율 37 7 세액공제 39 8 신고 41 9 납세의방법 퇴직소득과세의특례 45 4 조세조약 47 구청일람 49 3

6 1 くらしと税金 1 Tax and Civil Life 東京の23 区に生活しているわたしたちのくらしを見てみると 国あるいは都や区が行っているさまざまな公共の仕事と 深いつながりの中で 営まれていることがわかります こうした公共の仕事には 多くの費用がかかりますが わたしたちは その費用を 税金 という形で 負担し合っています 税金 は わたしたちの社会を維持していくための いわば 会費 のようなものといえるのではないでしょうか 税金 を納めることは わたしたちの務めですが 税金 についての理解を深めるとともに 住みよい街づくりのための活動に 積極的に参加したいものです We realize that our daily lives are closely connected with various public enterprises practiced by the country, the metropolis and special cities ( Tokubetsu-ku ). These public enterprises are expensive, and all of us share the cost by means of tax payment. In a manner of speaking, taxes can be said be membership fees, and our society and communities cannot go on without them. As tax payment is our duty, we should have full knowledge about taxes, while taking part in activities to build a better community. 4

7 1 1 生活与税金 생활과세금 从东京都 23 个区的实际生活现状中可以看到, 我们的日常生活与国家, 都和区所进行的各种公共事业有着密不可分的关系 这些公共事业需要不少费用, 这些费用由我们大家以 税金 的形式, 共同负担 税金 是为了维持我们的社会而存在的如同 会费 一样的东西 纳税是我们大家的义务, 所以希望大家在加深对 税金 了解的同时, 积极地参加为创造良好的居住环境而开展的各种活动 도쿄의 23구에서살고있는우리들의생활을살펴보면국가또는도와구가수행하고있는여러가지공공사업과밀접히연결된가운데운영되고있는것을알수있습니다. 이러한공공사업에는많은비용이들으므로우리는그비용을 세금 이란형식으로서로부담하고있습니다. 세금 은우리들의사회를유지해나가기위한말하자면 회비 와같은것이라고할수있겠습니다. 세금 을납부하는것은우리들의의무이나 세금 에대한이해를깊이는것과함께생활하기좋은마을의형성을위한활동에적극적으로참가합시다. 5

8 地方税税 東京都が課税します 23 区における税金税金国 Taxes of the special cities ( 23-ku s) 税 国が課税します都Tax Local Tax National Tax Special City Tax 1 Metropolitan Tax imposed by a special city imposed by the metropolis imposed by the country 特別区税 特別区が課税します1 1 Special City Tax Is not a special city tax but the tax of the special city (In Japanese, it is called Tokubetsu-ku-zei ). A special city imposes the tax depending on the taxpayer s domicile and other conditions. Administrative Agencies in Charge of Taxes Special City Tax (Tokubetsu-ku-zei) Tax affairs section of each special city Metropolitan Tax (To-zei) Metropolitan Taxation Offices (There is a metropolitan taxation office in each of the special cities ( 23-ku ) area of its own.) In addition, there are Automobile Taxation Offices, Metropolitan Tax General Administrative Centers, etc. National Tax (Koku-zei) National tax offices (There are 40 offices in the district of special cities [ 23-ku ].) 1 特別区税 特別な 区税ではなく 特別区の 税のことです 23 区のうち どの区が課税するかは 住所などの要件により決まります 担当行政機関 特別区税 それぞれの区役所の税務担当課 都税 都税事務所 (23 区内には 各区 1ヵ所ずつ23ヵ所あります ) そのほかに 自動車税事務所や都税総合事務センターなどがあります 国税 税務署 (23 区内には 40 署あります ) 6

9 금国税국都도특1 税별구 由세 특 별구가과세합니다 国税 税务署 (23 区之中, 共有 40 署 ) 23 区的税金 23구의세금 외에자동차세사무소및도세종 税세金由国家课税국税1 1 特别区税 不是指 特别的 区税, 而是指 特 세别区 的税而言 23 区之中, 由哪一区课税, 依据住址等要项决定 1 특별구세 특별한 구세는아니고 특별구의 세란뜻입니다. 23구중에서어느구가과세되는가는주소등의 负责的行政机构 요건에의하여결정됩니다. 特别区税 各个区役所的税务负责科 都 税 都税事务所 (23 区之中, 每区各有 1 所, 计 23 所 ) 담당행정기관 특별구세 각구청의세무담당과 之外还有汽车税事务所和都税综 合事务中心等 도 세 도세사무소 (23구내에는각구 1 개소씩 23개소가있습니다.) 그 합사무센터등이있습니다. 국 세 세무서 (23구내에는 40개의서가있습니다.) 地方税지방세特别区税 由特别区课세 도쿄도가과세합니다东京都课税가가과세합니다7

10 2 住民税 2 Inhabitant Tax 1 特別区民税と都民税 1 Special City Inhabitant Tax and Metropolitan Inhabitant Tax 住民税は行政サービスの費用を住民が広く分担するという 地域社会の会費 としての性格がよく表れている地方税です 23 区では 特別区税のうちの 特別区民税 と 都税のうちの 都民税 の二つをあわせたものをいいます The Inhabitant Tax is a local tax with a kind of local community dues characteristic, spreading the cost of administrative services broadly among residents. In the 23 special cities of central Tokyo, the Inhabitant Tax consists of the Special City Inhabitant Tax, a municipal tax, and the Metropolitan Inhabitant Tax, a metropolitan tax. 8

11 2 2 住民税 주민세 1 特别区民税与都民税 1 특별구민세와도민세 住民税是一种地方税, 它具有 地区社会会费 的性质, 旨在由居民广泛承担行政服务的费用 在 23 区, 特别区税包括 特别区民税 以及都税中的 都民税 两种 주민세는행정서비스의비용을주민이널리분담한다고하는 지역사회의회비 로서의성격이잘나타나있는지방세입니다. 23구에서는특별구세중의 특별구민세 와도세중의 도민세 의둘을합한것을말합니다. 9

12 自動車税などがあります その他として 固定資産税 事業税 1個人の特別区民税2 個人と法人 2 Individuals and Corporations 住民税では 住民 は 個人だけでなく 法人も含まれますので 住民税には 個人の住民税と 法人の住民税があります なお 23 区の法人の住民税については 特別区民税相当分も都民税として東京都が課税します The definition of an inhabitant (or resident ) covers both an individual and a corporation. The inhabitant tax can also be classified into individual inhabitant tax and corporate inhabitant tax. The metropolis, collects corporate inhabitant tax including the metropolitan inhabitant tax and the special city tax. 地方税 軽人自の動車税民税相当分入4鉱3特2個人の湯産都 税 都民税税税 都特 特別区税 (種別割 環境性能割)別区たばこ税法都民税別区民税相当分法人の住民税個人の住民税1 Local Tax Special City Tax Metropolitan Tax Individual Inhabitant Tax of the Special City Light Vehicle Tax 1 (type-specific rates, Environmental efficiency rate) Special City Tobacco Tax 2 Mineral Product Tax 3 Bathing Tax 4 Individual Inhabitant Tax of the Metropolis Corporate Metropolitan Tax Special City Inhabitant Tax Metropolitan Inhabitant Tax ( ) Othere (Fixed Assets Tax, Enterprise Tax, Automobiles Tax, and others) Individual Inhabitant Tax Corporate Inhabitant Tax 軽自動車税種別割 4 月 1 日現在の原動機付自転車や軽自動車の所有者などに課税されます 環境性能割 三輪以上の軽自動車で 取得価格が50 万円を超える車両を取得した時に課税されます 2 特別区たばこ税 たばこの消費に対して課税 され 定価の中に税金分がふ くまれています 3 鉱 産 税 鉱物の掘採事業に対して 鉱業者に課税されます 4 入 湯 税 鉱泉浴場に入湯する入湯客に課税されます 1 Light Vehicle Tax type-specific rates Imposed on owners of motor cycles and light cars as of April 1st. Environmental efficiency rate Imposed at time of acquisition of a light vehicle (three-wheeler and above) at a cost exceeding 500, Special City Tobacco Tax Imposed on consumers of tobacco. The tax is included in labelled prices. 3 Mineral Product Tax Imposed on mine operators. 4 Bathing Tax Imposed on customers who bathe in a mineral spa. 10

13 2 住民税所指的 居民, 不仅指个人, 还包括法人在内 所以住民税又分个人的住民税及法人的住民税两种 另外,23 区的法人住民税方面, 相当于特别区民税的部分, 也作为都民税由东京都课税 地方税都税세入4矿3特2(轻1人种型的类汽都割车 税环境性能割)税特别区税 其他尚有固定资产税 事业税 汽车税等 个人的都民税法个人的特别区民税浴税产税别区香烟税民税相当于都民税的部份{ { 相当于特别区民税的部份法人的住民税个人与法人 2 개인과법인 个人的住民주민세에서 주민 은개인뿐만아니라법인도포함되므로주민세에는개인의주민세와법인의주민세가있습니다. 또한 23구의법인의주민세에대해서는특별구민세해당분도도민세로서도쿄도가과세합니다. 지방세 1 경자동차세 도세기입탕광법개인개인의특별구민세143산세자동차세타고정자산세 사업세 자동차세등인의도민세의도민세도민세해당특별구민세해당분분{ { 법이있습니다개인의주민인의주민세특2(종별할 환경성능할)세특별구세경별구전매세1 轻型汽车税 种类割 指对到 4 月 1 日为止持有轻骑车 或小型汽车者征收的税赋 环境性能割 购置三轮以上的小型汽车, 且购 买价格超过 50 万日元时须缴税 2 特别区香烟税 指对香烟消费的课税 香烟定 价中, 包含税额 3 矿 产 税 指对从事采矿业的经营者的课税 4 入 浴 税 对在矿泉浴池里洗浴的客人进行征税 종별할 4월1일현재의원동기자전차와 (125cc이하의오토바이, 스쿠타등을포함 ) 경자동차 (660cc 미만의자동차 ) 의소유자등에게과세됩니다. 환경성능할 3 륜이상의경자동차로취득가격이 50만엔을초과하는차량을취득했을때에과세됩니다. 2 특별구전매세 담배의소비에대하여과세되며정가중에는세금분이포함되어있습니다. 3 광산세 광물의채굴사업에대하여광업자에게과세됩니다. 4 입탕세 광천 ( 鑛泉 ) 목욕탕의이용객에대하여과세됩니다. 11

14 3 個人の住民税 3 Individual Inhabitant Tax 個人の住民税は 均等割 所得割 利子割 配当割及び株式等譲渡所得割の5つに分かれますが 利子割 配当割及び株式等譲渡所得割は都民税のみで 一定の方法で計算された金額が都から区へ交付されます 個人の住民税 個人の特別区民税 個人の都民税 均等割 納税義務者の所得金額の多少にかかわ らず課税される一定の額の税金 所得割 納税義務者の前年の所得金額に応じて 課税される税金 利子割 支払を受ける預貯金の利子等の額に応 じて課税される税金 配当割 支払を受ける特定配当等の額に応じて 課税される税金 株式等譲渡 所得割 特定株式等譲渡所得金額に 応じて課税される税金 均等割 所得割 均等割 所得割 利子割 配当割 株式等譲渡所得割 Individual Inhabitant Tax is classified into per capita rate, per income rate, per interest rate, per dividend rate and per capital gains derived from the transfer of stocks etc. rate, though the last three are applied to Metropolitan Inhabitant Tax only. Individual Inhabitant Tax Individual Inhabitant Tax of The Special City Individual Inhabitant Tax of The Metropolis Per Capita Rate Per Income Rate Per Capita Rate Per Income Rate Per Interest Rate Per Dividend Rate Per Capital Gains Derived from the Transfer of Stocks etc. Rate Per Capita Rate Imposed regardless of the sum of a taxpayer s income. And the rate is a fixed amount Per Income Rate Imposed in proportion to a taxpayer s income of the previous calendar year Per Interest Rate Imposed in proportion to the sum of interest on deposits, savings, and some investments, etc. Per Dividend Rate Imposed in proportion to the sum of specific income from dividend Per Capital Gains Derived from the Transfer of Stocks etc. Rate Imposed in proportion to the sum of specific income from capital gains derived from transfer of stocks etc. 12

15 3 个人的住民税 3 개인의주민세 个人需缴的住民税被分为五个部分, 即均等分摊税金 所得分摊 利息分摊 分红分摊以及股份等转让所得比率分摊 其中, 利息分摊, 分配比率以及股份等转让所得比率需要从中扣除都民税, 由银行扣除出来交付给都里, 再由都里交付给该居民所住辖区里 개인의주민세에는균등할당, 소득할당, 이자할당, 배당할당및주식등양도소득할당의 5가지로분류됩니다만이자할당, 배당할당및주식등양도소득할당은도민세에만있고일정한방법으로계산된금액이도에서구로교부됩니다. 个人的住民税 个人的特别区民税 均等分摊所得分摊均等分摊 개인의특별구민세 균등할당소득할당 个人的都民税 所得分摊利息分摊分配比率 개인의주민세 균등할당소득할당 股份等转让所得比率 개인의도민세 이자할당배당할당 均等分摊 不论纳税义务者的所得有多少, 均征收一定金额的税金 所得分摊 根据纳税义务者前一年的收入所得金额而征收相应的税金 利息分摊 根据存款所得的利息等金额而征收税金 分配比率 是指对应支付特定配额等被征收的税金 股份等转让所得比率 是指对应特定股份等转让所得金额而被征收的税金 주식등양도소득할당 균등할당 납세의무자의소득금액의다소에관계없이과세되는일정액의세금 소득할당 납세의무자의전년소득금액에응하여과세되는세금 이자할당 지불을받는예 저금의이자등의액수에따라서과세되는세금 배당할당 지불을받는특정배당등의액수에따라서과세되는세금 주식등양도소득할당 특정주식등양도소득금액에따라서과세되는세금 13

16 4 均等割と所得割 4 Per Capita Rate and Income Rate 均等割と所得割は 特別区民税でも都民税でも 納税義務者や税額計算の基礎となる所得金額などが同じであることから 区が特別区民税だけでなく 都民税も課税し 特別区民税と都民税の合計額を通知しますので その金額を区に納めていただきます 区が課税し 徴収する住民税 1 特別区民税の均等割 2 特別区民税の所得割 3 都民税の均等割 4 都民税の所得割このうち 3と4の合計額に相当する金額を 後から 区が東京都に払い込みます Regarding the per capita rates and the income rates, both the special city inhabitant tax and metropolitan inhabitant tax are calculated for the same taxpayer based on the same standard amount of his/her annual income. As a result, the city notifies him/her of the sum total of both taxes in the form of inhabitant tax, which the tax payer must pay to the city office. Individual Inhabitant Tax Levied and Collected by the City 1Per capita rate of special city inhabitant tax 2Income rate of special city inhabitant tax 3Per capita rate of metropolitan inhabitant tax 4Income rate of metropolitan inhabitant tax Upon collecting the four amounts above, the city office later pays an amount equivalent to the sum of rates 3 and 4 to the Tokyo Metropolis. 5 利子割 5 Per Interest Rate 銀行など金融機関から支払を受ける預貯金の利子などに対しては 他の所得と分離して5% の利子割が課税されます 納税は 利子等の支払を取り扱う者が特別徴収義務者として行います 具体的には 特別徴収義務者が利子等を支払う際に税金分を差し引いて その営業所などが東京都内に所在する場合に 都民税として東京都に納めます 営業所などが東京都外にある場合は その所在地の道府県に道府県民税として納めます 参考利子等に対しては 国税においても 同じような方法で15.315% の所得税 復興特別所得税が課税されますので 都民税 ( あるいは道府県民税 ) と国税を合わせて20.315% の税金が差し引かれます なお 身体障害者等に対しては 元本の合計が一定の金額以下の場合に限り 非課税となります The taxation of interest is applied to interest on bank deposits and other savings and deposits in any financial institution, separated from other income. The rate of taxation on interest is five percent of the interest receipts. The payment of tax is done by the payer of the interest who will act as a special withholding agent of inhabitant tax with obligation (or special withholding obligator ). More specifically, when a financial institution in Tokyo pays a depositor his interest, it deducts the tax from the interest and pays the tax to the metropolis, under the name of metropolitan inhabitant tax of Tokyo. If the financial institution is in another prefecture, the tax is paid to that prefecture as prefectural tax. Information As for income from interest, a national income tax plus special income tax for reconstruction of % is also levied in the same way. Accordingly, the sum of the metropolitan inhabitant tax (5%) and the national tax plus special income tax for reconstruction becomes %. However, uniformly separate taxation for interest is not imposed on physically handicapped persons, when the sum of principal does not reach the fixed standard. 14

17 4 均等分摊与所得分摊 4 균등세액과소득부문세액 均等分摊与所得分摊, 无论是特别区民税还是都民税, 都是由纳税义务者来缴纳, 而税额都是根据该纳税者的收入所得金额来进行计算的, 而都民税也是课税, 所以区里不但征收特别区民税, 还要将特别区税和都民税的合计金额统计好后, 做成通知书发出去, 届时请及时在区里缴纳 区里课税, 征收的居民税 1 特别区民税的均等分摊 2 特别区民税的所得分摊 3 都民税的均等分摊 4 都民税的所得分摊其中, 相当于 3 与 4 合计额的金额, 以后由区里向东京都交纳 균등할당과소득할당은특별구민세의경우나도민세의경우, 납세의무자가동일하고세액계산의기초가되는소득금액등이동일하다는점에서각구가특별구민세와함께도민세를과세, 그합계액을통지해서그금액을구에납부해야합니다. 구가과세하고징수하는주민세 1 특별구민세중균등세액 2 특별구민세중소득부문세액 3 도민세중균등세액 4 도민세중소득부문세액위의 3과 4합계금액을후일구가도쿄도에지불합니다. 5 利息分摊 5 이자할당 从银行等金融机构得到的存款利息部分, 与其他收入分开计算, 征收 5% 的利息分摊 支付利息等相关单位或团体, 将被视为特别征收义务者, 必须向相关纳税人收取税金后交付于各政府单位 具体做法是, 特别征收义务者在支付利息时, 将税额部分扣除 经办营业所位于东京都内的情况下, 由其以都民税形式向东京都缴纳 位于东京都外的营业所, 把所扣除的金额以道府县税的形式, 向所在道府县缴纳 参考在国税方面, 对于利息等也以同样的方法征收 % 的所得税 复兴特别所得税, 都民税 ( 或道府县民税 ) 与国税合计, 共扣除 % 的税额 另外, 对身体残疾者等如本金总额在一定限额以内, 免于征税 은행등금융기관에서지불을받는예 저금의이자등에대해서는다른소득과분리하여 5% 의이자할당이과세됩니다. 납세는이자등의지불을취급할기관이특별징수의무자로서행합니다. 구체적으로특별징수의무자가이자등을지불할때에세금분을공제하고그영업소등이도쿄도내에소재하는경우에도민세로서도쿄도에납부하게됩니다. 영업소등이도쿄도외에있을경우에는그소재지인도, 부, 현에도, 부, 현의주민세로서납세해야합니다. 참고이자등에대해서는국세도같은방법으로 % 의소득세 부흥특별소득세가과세되므로도민세 ( 또는도, 부, 현민세 ) 와국세를합하여 % 의세금이공제됩니다. 또한신체장애자에대해서는원본의합계가일정금액이하의경우에한하여비과세로됩니다. 15

18 6 配当割 6 Per Dividend Rate 証券会社などから支払を受ける一定の上場株式等の配当等に対して 5% の配当割が課税されます 納税は 配当等の支払を取り扱う者が特別徴収義務者として行います 具体的には 特別徴収義務者が配当等を支払う際に税金分を差し引いて 納税者の住所が東京都にある場合は 都民税として東京都に納めます 住所が東京都外にある場合は その住所地の道府県に道府県民税として納めます なお 配当割の税額は特別徴収されることにより 申告不要となりますが 当該所得について申告した場合は所得割の対象となり 配当控除及び配当割額控除の適用を受けます ただし 分離課税を選択した場合は 配当控除の適用はありません 参考一定の上場株式等の配当等に対しては 国税においても同じような方法で % の所得税 復興特別所得税が源泉徴収されますので 都民税と国税を合わせて % の税金が差し引かれます The taxation of dividends at a rate of 5% is applied to a fixed amount of dividend income received from securities companies etc. The payment of tax is done by the payer of dividends who will act as a special withholding agent of inhabitant tax with obligation (or special withholding obligator ). More specifically, when a special withholding agent pays a recipient his dividend, it deducts the tax from the dividend and pays the tax to the metropolis or the prefecture where the tax payer resides as the metropolitan or the prefectural inhabitant tax. Since the tax from dividend income is withheld under special collection, then no declaration is necessary. However, in the case of declaration of the said income, then deduction for dividends as well as deduction for the amount of dividend rate will be applicable. However, if a person opts for separate taxation, the dividend deduction is not applicable. Information As for the fixed amount of dividend income received from listed stocks, a national income tax plus special income tax for reconstruction of % is also withheld at source in the same way. Accordingly, the sum of the metropolitan inhabitant tax and the national tax plus special income tax for reconstruction becomes %. 7 株式等譲渡所得割 7 Per Capital Gains Derived from the Transfer of Stocks etc. Rate 所得税において源泉徴収を選択した特定口座内保管上場株式等の譲渡により生じた特定株式等譲渡所得金額に対して5% の株式等譲渡所得割が課税されます 納税は 特定口座内保管上場株式等の譲渡等による対価の支払を取り扱う者が特別徴収義務者として行います 具体的には 特別徴収義務者が譲渡等の対価を支払う際に税金分を差し引いて 納税者の住所が東京都にある場合は 翌年 1 月 10 日までに都民税として東京都に納めます 住所が東京都外にある場合は その住所地の道府県に道府県民税として納めます なお 株式等譲渡所得割の税額は特別徴収されることにより 申告不要となりますが 当該所得について申告した場合は所得割の対象となり 株式等譲渡所得割額控除の適用を受けます 参考一定の特定口座内保管上場株式等の譲渡等に対しては 国税においても同じような方法で % の所得税 復興特別所得税が源泉徴収されますので 都民税と国税を合わせて20.315% の税金が差し引かれます なお 配当割及び株式等譲渡所得割については 所得税と住民税で異なる課税方式を選択した場合は それに伴って取扱いが変更となります The taxation rate of 5% is applied to the amount of capital gains derived from the transfer or sales from securities companies etc. The payment of tax is done by the payer of the value amount of stocks sold or transferred who will act as a special withholding agent. More specifically, when a special agent pays a recipient his value of stocks sold or transferred, it deducts the tax from the amount and pays the tax no later than January 10th of the following year to the metropolis or the prefecture where the taxpayer resides as metropolitan or prefectural inhabitant tax. Since the tax from capital gains derived from transfer or sales of stocks etc. is withheld under special collection, then no declaration is necessary. However, in the case of declaration of the said income, then deduction for the amount of capital gains derived from transfer or sales of stocks etc. rate will be applicable. Information As for the fixed amount of capital gains held in special account for withholding tax source, a national income tax plus special income tax for reconstruction of % is also withheld at source in the same way. Accordingly, the sum of the metropolitan inhabitant tax and the national tax plus special income tax for reconstruction becomes %. Regarding dividend income or capital gains derived from the transfer or sale of stock, etc., if a person opts for different methods of taxation for income tax and inhabitant tax, the treatment changes accordingly. 16

19 6 分配比率 6 배당할당 对于由证券公司等来支付的一定的上市股票等的配额, 要征收 5% 的分配比率税 纳税是经营股票配额等付款者作为特别征收义务者而设立的 具体是特别征收义务者在支付配额等时扣除的税金, 特别征收义务者, 对于住所在东京都内的纳税人, 将扣除的税金作为都民税, 向东京都缴纳 对于住所不在东京都内的纳税人, 将扣除的税金作为道府县民税, 向该纳税人居住地所在的道府县缴纳 虽然, 因为比较配额税被特别征收, 而无须申报, 但是关于该当所得已申报的情况下, 作为所得比率的对象, 可接受配额扣除及配额比率扣除的适用 但是, 当选择分离征税时, 不适用配额扣除 参考对于一定的上市股票等的配额, 即使国税也用同样的方法需被征收 % 所得税 复兴特别所得税, 因此把都民税和国税放在一起要被扣除 % 的税金 증권회사등에서지불을받는일정의상장주식등의배당등에대하여 5% 의배당할당이과세됩니다. 납세는배당등의지불을하는자가특별징수의무자로서행하게됩니다. 구체적으로는특별징수의무자가배당등을지불할때에세금부분을공제하고납세자의주소가도쿄도에있을경우는도민세로서도쿄도에납부해야합니다. 주소가도쿄도외에있을경우는그주소지인도, 부, 현에도, 부, 현의주민세로서납부해야합니다. 또한, 배당할당세액은특별징수되어신고할필요는없지만, 해당소득에있어서신고한경우엔소득할당대상으로하여, 배당공제및배당할당액공제의적용을받게됩니다. 단, 분리과세를선택한경우는배당공제의적용은없습니다. 참고일정의상장주식등의배당등에대해서는국세에있어서도같은방법으로 % 의소득세 부흥특별소득세가원천징수되므로도민세와국세를합한 % 의세금이공제됩니다. 7 股份等转让所得比率 7 주식등양도소득부문세액 根据对于所得税已选择源泉征收的特定银行账户内所保管上市股票等的转让而产生的特定股份转让所得金额需征收 5% 的股份等转让所得比率税 纳税是经营由特定银行账户内所保管上市股票等的转让等对价的支付者作为特别征收义务者而实行的 具体是特别征收义务者在支付转让等对价时扣除税金, 对于住所在东京都内的纳税人, 在第二年的 1 月 10 日前, 将扣除的税金作为都民税, 向东京都缴纳 对于住所不在东京都内的纳税人, 将扣除的税金作为道府县民税, 向该纳税人居住地所在的道府县缴纳 虽然, 因为股份转让所得比率税被特别征收, 而无须申报, 但是关于该当所得已申报的情况下, 作为所得比率的对象, 可接受股份转让所得比率税金扣除的适用 参考对于一定的银行账户内所保管上市股票等的转让等, 即使国税也用同样的方法需被征收 % 所得税 复兴特别所得税, 因此把都民税和国税放在一起要被扣除 % 的税金 但, 就分配比例及股份等转让所得比例, 如在所得税及住民税中选择不同的纳税方法的, 处理方法也将相应变更 소득세에있어서원천징수를선택한특정구좌내보관상장주식등의양도에의해서발생한특정주식등양도소득금액에대해서 5% 의주식등양도소득할당이과세되어집니다. 납세는특정구좌내보관상장주식등의양도등에의한대가의지불을취급하는자가특별징수의무자로서행하게됩니다. 구체적으로는특별징수의무자가양도등의대가를지불할때에세금부분을공제하고, 납세자의주소가도쿄도에있을경우는다음해 1 월 10 일까지도민세로서도쿄도에납부해야합니다. 주소가도쿄도외에있을경우는그주소지인도, 부, 현에도, 부, 현의주민세로서납부해야합니다. 또한, 주식등양도소득할당의세액은특별징수되므로신고할필요는없지만, 해당소득에있어신고한경우엔소득할당대상으로하여, 주식등양도소득할당공제의적용을받게됩니다. 참고일정의특정구좌내보관상장주식등의양도등에대해서는국세에있어서도같은방법으로 % 의소득세 부흥특별소득세가원천징수되므로도민세와국세를합한 % 의세금이공제됩니다. 또한, 배당할당및주식등양도소득할당에대해서는소득세와주민세에서다른과세방식을선택한경우, 그에따라취급방법이변경됩니다. 17

20 3 個人住民税のあらまし 3 Outlines of Individual Inhabitant Tax 1 住民税を納める人 ( 納税義務者 ) 1 Who should pay inhabitant tax? 個人の住民税の納税義務者は 次のとおりです ( 国籍は 問いません ) 納税義務者納める税金区内に住所がある人均等割と所得割の合計額区内に住所はないが 事務所 事業所又は家均等割屋敷がある人区内に住所があるかどうか 事務所などがあるかどうかの判定は その年の1 月 1 日現在の状況によります 個人住民税における住所とは住所とは各人の生活の本拠があるところとされています 生活の本拠については その人の生活関係全般についての客観的事実により判断します 具体的には 住民票の有無 職業や家族の所在等の客観的事実に基づき判定することになっています 出国者の住所について日本から外国へ出国した人の住所については 実質的に判断するものとされており たまたま1 月 1 日現在出国していた人でも その人の出国の期間 目的 出国中の居住の状況等から単に旅行などにすぎないと認められる場合には 出国前に居住していたところに住所があるものとみなして取り扱われます The following people are obliged to pay the inhabitant tax (regardless of nationality): Taxpayer An individual who domiciles in a Special City. An individual who has his/her own office, work place and/or home and lot in a Special City is deemed to a taxpayer (including properties lent from others but excluding properties lent for others), though he/she does not domiciles there. Taxation Per Capita Rate and Per Income Rate Per Capita Rate Whether an individual has his/her domicile (or owns an office, etc.) in the Special City of Tokyo or not is judged according to the situation as of January 1st in the year of taxation. What is domicile for the individual inhabitant tax? A person s domicile is considered to be the place where that person lives. The place where a person lives is judged according to objective facts relating to that person s daily life as a whole. Specifically, the judgement is made on the basis of such objective facts as the existence of a resident s card, location of work or family, etc. Domicile of Departed Persons The domicile of a person who has departed from Japan is determined circumstantially. In the case where a person happens to be out of Japan as of January 1, if it is judged from duration, purpose, address during stay overseas, etc. that the departure is no more than a simple trip, that person s domicile prior to departure will be treated as the current domicile. 18

21 3 3 个人住民税概要 개인주민세의개략 1 缴纳住民税者 ( 纳税义务者 ) 1 주민세를납부하는사람 ( 납세의무자 ) 个人的住民税之纳税义务者, 如下所示 ( 不论国籍 ) 개인주민세의납부의무자는다음과같습니다. ( 국적은묻지않는다 ) 纳税义务者 赋税金额 납세의무자 납부하는세금 住所在区内者 均等分摊与所得分摊的合计金额 구내에주소가있는사람 균등할당과소득할당의합계액 虽不住在区内, 但有事 구내에주소는없지만 务所 事业所或房屋在 均等分摊额 사무소, 사업소또는 균등할당 该区者 가옥이있는사람 关于区内有无住址和事务所等的判断标准, 由该年 1 月 1 日时的状况而定 个人住民税中的地址是什么? 地址指各人的生活据点 通过对该个人的全部生活关系依客观事实进行判断 具体而言, 基于是否有住民票 工作及家人所在地等客观事实进行判定 关于出国人员的地址关于离开日本前往外国者的地址, 要进行实质性的判断, 即便是 1 月 1 日时恰好偶然出国的人员, 只要根据其出国的期间 目的 以及在国外逗留期间的居住情况等因素, 可以判定该人员的出国只属于纯粹的旅游等时, 则视为其拥有地址 ( 即在出国前的居住的地址 ) 구내에주소가있는지없는지, 사업소등이있는지없는지와같은판정은그해 1월 1일현재의상황에따릅니다. 개인주민세에서주소란주소란, 개인생활의근거지가되는곳을말합니다. 생활의근거지에대해서는그사람의생활관련전반에대한객관적인사실을바탕으로판단합니다. 구체적으로는주민표의유무, 직업및가족의소재등객관적인사실에근거하여판정하도록되어있습니다. 출국자의주소에대하여일본에서외국으로출국한사람의주소에대해서는실질적으로판단하는것으로되어있으며, 마침 1월 1일현재출국한사람이라도그사람의출국기간, 목적, 출국중의거주상황등을보아단순히여행등에지나지않는다고인정되는경우에는출국전에거주하고있던곳에주소가있다고간주하여취급합니다. 19

22 2 住民税が課税されない人 納税義務者のうち 所得金額などの条件によっては 均等割又は所得割が課税されない人もいます 均等割又は所得割の課税 非課税の区分 (1 月 1 日現在の状況によって判定します ) 非課税の人均等割 非課税所得割 非課税 ( ) 1 生活保護法によって 生活扶助を受けている人 2 障害者 未成年者 (20 歳未満 ) 寡婦 ひとり親で 前年の合計所得金額が 135 万円以下 ( 給与収入のみの場合は 2,043,999 円以下 ) の人 3 前年の合計所得金額が 35 万円 ( 扶養家族数 +1)+10 万円 +21 万円以下の人 (21 万円は 扶養家族を有する場合の加算額 ) 課税される人均等割 課税所得割 課税 ( ) 均等割のみ課税される人均等割 課税所得割 非課税 ( ) 4 前年の総所得金額等が 35 万円 ( 扶養家族数 +1)+10 万円 +32 万円を超える人 (32 万円は 扶養家族を有する場合の加算額 ) 5 前年の合計所得金額が 3 の金額を超え 前年の総所得金額等が 4 の金額以下の人 合計所得金額 住民税の所得割の対象となる各種所得金額の合計額 (24 頁 ) 総所得金額等 合計所得金額から 繰り越すことが認められている損失額を差し引いた金額扶養家族 同一生計配偶者及び扶養親族同一生計配偶者とは 納税義務者の妻又は夫で その納税義務者と生計を一にする者のうち 税法上の 事業専従者 を除く前年の合計所得金額が 48 万円以下の人扶養親族とは 納税義務者の配偶者以外の親族で その納税義務者と生計を一にする者のうち 税法上の 事業専従者 を除く前年の合計所得金額が 48 万円以下の人 2 Persons Exempt from The Individual Inhabitant Tax Conditions of taxation and exemption from each rate Individuals who meet the following conditions are exempt from per capita rate and per income rate of the individual inhabitant tax. (These states are decided according to conditions as of January 1st of the taxable year) *Non taxable person (Exempt from per capita rate and per income rate) *Taxable person of both rates (No exempt from inhabitant tax) *Taxable person of per capita rate only (Exempt from per income rate) 1Those who are on welfare by the Livelihood Protection Law 2Disabled persons, minors (those who are under 20 years old.), widows or single parent whose total income of the pervious calendar year was 1,350,000 or less ( 2,043,999., if their receipts were only employment income which is salary, wage and other. See page 25 Brief computation of income ) 3Those whose total income in the previous calendar year did not exceed the amount computed as follows 350,000 (a spouse and number of dependents + 1) + 100, ,000 (If they have no spouse and no dependents, the 210,000 yen should not be added.) 4Those whose gross income of the previous calendar year exceeded the amount computed as follows. 350,000 (a spouse and number of dependents + 1) + 100, ,000 (If they have no spouse and no dependents, the 320,000 yen should not be added.) 5Those whose total income of the previous calendar year exceeded case of 3 and whose gross income of the previous calendar year did not exceed case of 4 Total income The total amount of various types of income before deducting the losses carried over (see page 25) Gross income Gross income is determined by deducting Losses Carried Over and Net Loss Carry-Over from Total amount of various types of income. If you have no deduction, your gross income is the same as your total income Spouses and Dependents Same-household spouse and dependent family member: A spouse who is eligible for deduction is the wife or husband of a taxpayer who is living in the same household as the taxpayer and had a total income in the previous year not exceeding 480,000, excluding family business employees. A dependent who is eligible for deduction is a family member other than the spouse who is living in the same household as the taxpayer and had a total income in the previous year not exceeding 480,000, excluding family business employees 20

23 2 免征住民税者 纳税义务者中, 依据所得金额等条件的不同, 有的人被免征均等分摊或所得分摊的税赋 均等分摊或所得分摊之课税 非课税的区分 ( 以 1 月 1 日现在的状况判定 ) 非课税者均等分摊 非课税所得分摊 非课税 ( ) 1 依据生活保护法接受生活补助者 2 残疾者 未成人者 ( 未满 20 岁 ) 成为寡妇 单亲之前一年的所得金额合计在 135 万日元以下 ( 如只有薪资所得则为 2,043,999 日元以下 ) 者 3 前一年的所得金额合计为 35 万日元 ( 抚养家属人数 +1)+10 万日元 +21 万日元以下的人 (21 万日元是有抚养家属时的加算额 ) 被课税者均等分摊 课税所得分摊 课税 ( ) 仅征赋均等分摊税者均等分摊 课税所得分摊 非课税 ( ) 所得金额合计 成为住民税之所得分摊对象的各种所得金额的合计额 (26 页 ) 总所得金额等 从所得金额合计之中扣除了认可的结转损失额之后的金额抚养家属 共同日常生活来源配偶者以及抚养亲属共同日常生活来源配偶者是指纳税义务人的妻子或丈 4 前一年的所得金额总计等超过 35 万日元 ( 抚养家属人数 +1)+10 万日元 + 32 万日元的人 (32 万日元是有抚养家属时的加算额 ) 5 前一年的所得金额合计超过 3 之金额, 而前一年的总所得金额等是 4 之金额以下者 夫, 与纳税义务人拥有共同的日常生活来源, 同时不属于税法上的 事业专从者, 且其前一年的所得金额合计为 48 万日元以下者 所谓抚养家属是指纳税义务之配偶者以外的亲属, 与纳税人拥有共同的日常生活来源, 同时不属于税法上的 事业专从人, 且其前一年的所得金额合计为 48 万日元以下者 2 주민세가과세되지않는사람 납세의무자중소득금액등의조건에따라서는균등할당또는소득할당이과세되지않는사람도있습니다. 균등할당또는소득할당의과세 비과세의구분 (1 월 1 일현재의상황에따라판정합니다.) 비과세의사람균등할당 비과세소득할당 비과세 ( ) 1 생활보호법에따라생활보조를받고있는사람 2 장애자, 미성년자 (20 세미만 ), 과부, 한부모로서전년의합계소득금액이 135 만엔이하 ( 급여수입뿐인경우는 2,043,999 엔이하 ) 의사람 3 전년의합계소득금액이 35 만엔 ( 부양가족수 +1)+10 만엔 +21 만엔이하의사람 (21 만엔은부양가족이있는경우의가산액 ) 과세되는사람균등할당 과세소득할당 과세 ( ) 균등할당만과세되는사람균등할당 과세소득할당 비과세 ( ) 합계소득금액 주민세의소득할당의대상이되는각종소득금액의합계액 (27 페이지 ) 총소득금액등 합계소득금액에서이월이인정되고있는손실액을제한금액부양가족 동일생계배우자및부양친족동일생계배우자란, 납세의무자의처또는남편으로서그납세의무자와생계를같이하는사람중 4 전년의총소득금액등이 35 만엔 ( 부양가족수 +1)+10 만엔 +32 만엔을넘는사람 (32 만엔은부양가족이있는경우의가산액 ) 5 전년의합계소득금액이 3 의금액을넘고, 전년의총소득금액등이 4 의금액이하의사람 에서세법상의 사업전종자 를제외하고전년의합계소득금액이 48 만엔이하인사람. 부양친족이란납세의무자의배우자이외의친족으로서그납세의무자와생계를같이하는사람중에서세법상의 사업전종자 를제외하고전년의합계소득금액이 48 만엔이하인사람 21

24 3 税額の計算 均等割 ( 平成 26 年度から令和 5 年度までの均等割 ) 特別区民税の均等割額 3,500 円 都民税の均等割額 1,500 円 所得割所得割額 = 課税所得金額 税率 - 税額控除額 (36 頁 ) (38 頁 ) 課税所得金額 = 前年の総所得金額等 - 所得控除額 (20 頁 ) (28 29 頁 ) 総合課税と分離課税所得には 給与所得や事業所得など10 種類ありますが 所得割額を計算する場合の前年の所得金額については 原則として 全部の所得金額を合計したものを使います 総合課税 ただし 退職所得や土地建物等の譲渡所得などについては 特例として 他の所得と分離して 個別に所得割額を計算します 分離課税 3 Computation Method of Taxes Per capita rate ( From FY 2014 to FY 2023 the per capita rate will be as follows:) Per capita rate of Special City Individual Inhabitant Tax 3,500 Per capita rate of Metropolitan Individual Inhabitant Tax 1,500 Per income rate Per Income Rate = ( The Taxable Amount of Income ) Tax Rate (see page 36) - ( Amount of Tax Credit ) (see page 38) ( The Taxable Amount of Income ) = ( Gross Income of The pervious Calendar Year ) - Amount of Deduction ( from Income ) (see page 20) (see page 30, 31) Aggregate taxation and separate taxation Income can be classified as employment income, business income and property. In computing per income rate, the tax is based on the aggregate of each kind of income in the previous calendar year. Aggregate Taxation As for other kinds of income such as retirement income, capital gains on the sale of land, buildings, the tax is separately calculated without being aggregated with other income. Separate Taxation 22

25 3 税额的计算 均等分摊 ( 从 2014 年度至 2023 年度的均等分摊额 ) 特别区民税的均等分摊额 3,500 日元 都民税的均等分摊额 1,500 日元 所得分摊 所得分摊额 = 课税所得金额 税率 - 扣除税额 ( 第 37 页 )( 第 39 页 ) 课税所得金额 = 前一年的总所得金额等 - 所得扣除额 ( 第 21 页 ) ( 第 页 ) 综合课税与分离课税关于所得, 有薪资所得或事业所得等 10 种 不过, 在计算所得分摊额时, 其前一年的所得金额方面, 原则上使用全部所得金额的合计金额 综合课税 但是, 对于退职所得或土地房屋等的转让所得等, 作为特例, 与其他所得分开进行计算所得分摊额 分离课税 3 세액의계산 균등할당 ( 2014년도부터 2023년도까지의균등할당 ) 특별구민세의균등할당액 3,500엔 도민세의균등할당액 1,500엔 소득할당 소득할당액 = 과세소득금액 세율 - 세액공제액 (37페이지) (39페이지) 과세소득금액 = 전년의총소득금액등 - 소득공제액 (21페이지) (34 35페이지) 종합과세와분리과세소득에는급여소득이나사업소득등열종류가있으며소득할당액을계산하는경우의전년소득금액에대해서는원칙적으로모든소득금액을합계한것을기준으로합니다. 종합과세 단퇴직소득이나토지, 건물등의양도소득등에대해서는특례로서다른소득과분리하여별도로소득할당액을계산합니다. 분리과세 23

26 4 所得金額の計算 所得金額は 所得の種類に応じ 1 月から12 月までの1 年間の収入金額から その収入金額を得るために要した必要経費を差し引いて計算します 住民税は 所得のあった年の翌年に課税しますので 令和 2 年中の所得に対しては 令和 3 年度に課税します 前年の所得の範囲 前年中に日本に入国した人 日本入国前に生じた日本国内源泉所得と 日本入国後に生じたすべての所得の合計 前年中日本国内に居住していた人 すべての所得 所得の種類と計算 所得の種類所得金額の計算方法 給与所得サラリーマンの給料など収入金額 - 給与所得控除額又は特定支出控除額 退職所得 退職金 一時恩給など ( 収入金額 - 退職所得控除額 ) 2 (44 頁 ) 事業所得 事業をしている場合に生じる所得 収入金額 - 必要経費 不動産所得 地代 家賃など 収入金額 - 必要経費 譲渡所得 土地 建物 株式などの資産を売った場合に生じる所得 収入金額 - 取得費 - 譲渡費用 - 特別控除額 配当所得 株式や出資の配当など 収入金額 - 株式などの元本取得のために要した負債の利子 利子所得 預貯金 公債 社債などの利子 収入金額 = 所得金額 山林所得 山林を売った場合に生じる所得 収入金額 - 必要経費 - 特別控除額 一時所得 懸賞に当たった場合などに生じる所得 収入金額 - 必要経費 - 特別控除額 雑所得 公的年金等 原稿料など他の所得に当てはまらない所得 次の 1 と 2 の合計額 1 公的年金等の収入金額 - 公的年金等控除額 2 1 を除く雑所得の収入金額 - 必要経費 給与所得給与所得の金額 = 給与収入額 - 給与所得控除額 ( 給与所得控除額とは 他の所得で言う必要経費に相当するものです ) 給与収入額から給与所得の金額を計算する場合は 右の表を使います 1,628,000 円以上 6,599,999 円までの収入については 4,000 円単位で端数処理します ( これが表中 aに該当します ) 給与所得の計算表 給与収入額 (A) 給与所得の金額 551,000 円未満 0 円 551,000 円 ~1,618,999 円 A-550,000 円 1,619,000 円 ~1,619,999 円 1,069,000 円 1,620,000 円 ~1,621,999 円 1,070,000 円 1,622,000 円 ~1,623,999 円 1,072,000 円 1,624,000 円 ~1,627,999 円 1,074,000 円 1,628,000 円 ~1,799,999 円 a ,000 円 1,800,000 円 ~3,599,999 円 a ,000 円 3,600,000 円 ~6,599,999 円 a ,000 円 6,600,000 円 ~8,499,999 円 A 0.9-1,100,000 円 8,500,000 円 ~ A-1,950,000 円 印の例給与収入額 1,769,211 円の場合 11,769,211 円 4,000 円 = 小数点以下切捨て ,000 円 =1,768,000 円 a 31,768,000 円 ,000 円 =1,160,800 円 給与所得の金額 24

27 4 The income is divided for purposes of calculation. Each type of income is calculated by deducting the necessary deductible expenses from annual total receipts from January to December in a specific year, according to the category of income. Individual inhabitant tax of a year is imposed on income of the previous calendar year, and accordingly the calculation of tax as of the year of Reiwa 3 (2021) is based on the income of the year of Reiwa 2 (2020). Income earned during the preceding year. In the case of a person who entered Japan in the preceding year. The amount of income which was earned from sources in Japan before entry and all income earned after entry into Japan. In the case of those who resided in Japan during the preceding year. All income Type of Income and Method of Calculating Income Category of income Method of calculating income Employment income Salaries, wages, allowances, bonuses, etc. duction for Specific Expenses) (Total Receipts) minus (The employment income deduction) or (De- Retirement income Retirement allowance, lump sum {(Total Receipts) minus (Deduction for Retirement income)} 2 pension, etc. (see page 44) Business Income Income derived from enterprises. (Total receipts) minus (Necessary deductible expenses) Income from Real Rent from immovables (houses, (Total receipts) minus (Necessary deductible expenses) Property (Immovables) land, etc.) Income received from the sale of (Total receipts) minus (The acquisition cost) minus (installation expenses, Capital Gains improvement expenses and expenses incurred in connection assets such as the sale of land, buildings, rights therein and stocks with the sale of assets) minus (Special deduction) Dividend Income Income derived from dividends The following item should be deducted from the total receipts; Interest on borrowing incurred in order to acquire shares and distributions from surplus pertaining to an investment in capital Interest on public and company Interest Income bonds and on deposits, and dividend of public and company bond Total receipts (No deductions are allowed) investment trust Forestry Income Income derived from the sale of (Total receipts) minus (Necessary deductible expenses) and (A special trees, woods and timbers. deduction) Occasional Income Prizes and similar income (Total receipts) minus (Expenses paid in order to acquire the receipts concerned) and (A special deduction) Miscellaneous Income Brief Computation of Income Others (Government pensions, publication royalties and compensation for manuscripts, etc.) (Total receipts) minus (Necessary deductible expenses) Note: Government pensions are calculated as follows; (Total receipts) minus (The government pensions deduction) Employment Income Employment income = total employment receipt employment income deductible amount (The employment income deductible amount is equivalent to the necessary expenses in other income.) Use the table on the right to calculate employment income from total employment receipt. Regarding total employment receipt from 1,628,000 to 6,599,999, fractions are processed in units of 4,000. (This is shown in the table as a. ) Employment Income Calculation Table Employment receipt (A) Employment income Under 551,000 0 Over 551,000 ~ 1,618,999 A 550,000 Over 1,619,000 ~ 1,619,999 1,069,000 Over 1,620,000 ~ 1,621,999 1,070,000 Over 1,622,000 ~ 1,623,999 1,072,000 Over 1,624,000 ~ 1,627,999 1,074,000 Over 1,628,000 ~ 1,799,999 a ,000 Over 1,800,000 ~ 3,599,999 a ,000 Over 3,600,000 ~ 6,599,999 a ,000 Over 6,600,000 ~ 8,499,999 A 0.9 1,100,000 Over 8,500,000 A 1,950,000 Ex. If total employment receipt is 1,769,211: 1 1,769,211 4,000 = (Round off the fractions.) , 000 = 1,768,000 (= a) 3 1,768, ,000 = 1,160,800 (= employment income) 25

28 4 所得金额的计算 所得金额是按所得的种类, 将 1 月到 12 月一年收入金额中, 扣除获得该收入金额所必需的经费后计算出的金额 住民税是针对前一年的所得, 因此于有所得的次年赋税 比如 :2021 年度税金是根据 2020 年的所得而征收的 所得的种类及计算 前一年的所得范围 在前一年中来到日本的入境人员 在来到日本之前发生的日本国内的源泉所 得与来到日本之后发生的所有所得之合计 前一年中在日本国内居住者 全部的所得 所 得 的 种 类 各种所得金额的计算方法 薪资所得 薪资生活者的工资等 收入金额 - 薪资所得扣除额或特定支出扣除额 退职所得 退职金 一次性扶恤金等 ( 收入金额 - 退职所得扣除额 ) 2 ( 第 45 页 ) 事业所得 经营事业产生的所得 收入金额 - 必要经费 不动产所得 地租 房租等 收入金额 - 必要经费 转让所得 土地 房屋 股票等资产卖出时所产生的所得 收入金额 - 取得费 - 转让费用 - 特别扣除额 红利所得 股票或出资的红利等 收入金额 - 为取得股票等本金而负债务的利息 利息所得 存款 公债 公司债等的利息 收入金额 = 所得金额 山林所得 卖却山林时产生的所得 收入金额 - 必要经费 - 特别扣除额 一次性所得 中奖等产生的所得 收入金额 - 必要经费 - 特别扣除额 其他所得 下列 1 与 2 的合计额公共养老金 稿费等不属于各 1 公共养老金的收入金额 - 公共养老金等扣除额专项所得的收入 2 除去 1 之杂所得的收入金额 - 必要经费 工资所得工资所得金额 = 工资收入额 - 工资所得扣除额 ( 所谓工资所得扣除额, 就是相当于其他形式的所得的必要经费的部分 ) 根据工资收入额计算工资所得金额时, 使用右边的表格 关于 1,628,000 日元以上, 到 6,599,999 日元为止的收入, 以 4,000 日元为单位进行凑整处理 ( 这属于表中的 a) 工资所得的计算表 工资收入额 (A) 工资所得金额 未满 551,000 日元 0 日元 551,000 日元 ~1,618,999 日元 A-550,000 日元 1,619,000 日元 ~1,619,999 日元 1,069,000 日元 1,620,000 日元 ~1,621,999 日元 1,070,000 日元 1,622,000 日元 ~1,623,999 日元 1,072,000 日元 1,624,000 日元 ~1,627,999 日元 1,074,000 日元 1,628,000 日元 ~1,799,999 日元 a ,000 日元 1,800,000 日元 ~3,599,999 日元 a ,000 日元 3,600,000 日元 ~6,599,999 日元 a ,000 日元 6,600,000 日元 ~8,499,999 日元 A 0.9-1,100,000 日元 超过 8,500,000 日元 A-1,950,000 日元 例工资收入为 1,769,211 日元时 11,769,211 日元 4,000 日元 = 舍去小数点以后的部分 ,000=1,768,000 日元 a 31,768,000 日元 ,000 日元 =1,160,800 日元 工资所得金额 26

29 4 소득금액의계산 소득금액은소득의종류에따라 1월부터 12월까지의 1년간수입금액에서그수입금액을얻기위하여필요한필요경비를제하고계산합니다. 주민세는소득이생긴해의다음해에과세해서 2020 년중의소득에대해서는 2021 년도에과세됩니다. 전년소득의범위 전년중에일본에입국한사람 일본입국전에발생한일본국내원천소득과일본입국후에발생한모든소득의합계. 전년중에일본국내에거주한사람 전소득. 소득의종류와계산 소득의종류 각종소득금액의계산방법 급여소득 샐러리맨의급여등 수입금액-급여소득공제액또는특정지출공제액 퇴직소득 퇴직금, 일시연금등 ( 수입금액-퇴직소득공제액 ) 2 (45페이지) 사업소득 사업을하고있는경우에발생하는소득 수입금액-필요경비 부동산소득 지대, 집세등 수입금액-필요경비 양도소득 토지, 건물, 주식등의자산을매각한경우에발생한소득 수입금액-취득비-양도비용-특별공제액 배당소득 주식과출자의배당등 수입금액-주식등의원본취득을위하여요한부채의이자 이자소득 예저금, 공채, 사채등의이자 수입금액 = 소득금액 산림소득 산림을매각한경우에발생하는소득 수입금액-필요경비-특별공제액 일시소득 현상에당첨된경우등에발생하는소득 수입금액-필요경비-특별공제액 잡소득 다음의 1과 2의합계액공적연금, 원고료등다른소득에 1 공적연금등의수입금액-공적연금등의공제액해당되지않는소득 2 1을제외한잡소득의수입금액-필요경비 급여소득급여소득금액 = 급여수입액-급여소득공제액 ( 급여소득공제액이란다른소득에서말하는필요경비에상당하는겻입니다.) 급여수입액에서급여소득금액을계산하는경우는오른쪽표를사용합니다. 1,628,000엔이상 6,599,999엔까지의수입에대해서는 4,000엔단위로단수처리합니다. ( 이것이표중 a에해당합니다 ) 급여소득계산표 급여수입액 (A) 급여소득금액 551,000엔미만 0엔 551,000엔 ~1,618,999엔 A-550,000엔 1,619,000엔 ~1,619,999엔 1,069,000엔 1,620,000엔 ~1,621,999엔 1,070,000엔 1,622,000엔 ~1,623,999엔 1,072,000엔 1,624,000엔 ~1,627,999엔 1,074,000엔 1,628,000엔 ~1,799,999엔 a ,000엔 1,800,000엔 ~3,599,999엔 a ,000엔 3,600,000엔 ~6,599,999엔 a ,000엔 6,600,000엔 ~8,499,999엔 A 0.9-1,100,000엔 8,500,000엔초과 A-1,950,000엔 예급여수입이 1,769,211엔인경우 11,769,211엔 4,000엔= 소수점이하절사 ,000엔=1,768,000엔 a 31,768,000엔 ,000엔=1,160,800엔 급여소득금액 27

30 5 所得控除 所得控除は 納税義務者一人ひとりの実情に応じた税負担を求めるために 控除対象配偶者や扶養親族があるかどうか 病気や災害などによる出資があるかどうかなどの個人的な事情を考慮したもので 総所得金額等から差し引きます 年齢や控除対象配偶者 扶養親族の有無 障害者 寡婦などの判定は 前年の 12 月 31 日現在の状況で行います 基礎控除要件 前年の合計所得金額が2,500 万円以下である人控除額 本人の前年の合計所得金額に応じ 最高 43 万円 配偶者控除要件 本人の前年の合計所得金額が1,000 万円以下で同一生計配偶者 (20 頁 ) である人 適用除外 1 内縁関係 2 税法上の 事業専従者 の場合 3 他の者の扶養親族の場合 控除額 本人の前年の合計所得金額に応じ 最高 33 万円 (70 歳以上の配偶者の場合は 38 万円 ) 配偶者特別控除要件 本人の前年の合計所得金額が1,000 万円以下で 生計を一にする配偶者の前年の合計所得金額が133 万円以下の人 適用除外 1 配偶者が控除対象配偶者 に該当する場合 ( この場合は 配偶者控除が適用されます ) 2 内縁関係 3 税法上の 事業専従者 の場合 4 他の者の扶養親族の場合 5 一方の配偶者が 既にこ の控除を受けている場合控除額 配偶者の合計所得金額に応じて 最高 33 万円 扶養控除要件 扶養親族 (20 頁 ) があるとき ただし 16 歳未満の扶養親族については扶養控除は適用されません 適用除外 他の者の扶養親族の場合控除額 1 16 歳以上 19 歳未満又は23 歳以上 70 歳未満の扶養親族の場合は 1 人につき33 万円 2 19 歳以上 23 歳未満の扶養親族の場合は 1 人につき45 万円 3 70 歳以上の扶養親族の場合は 1 人につき38 万円 4 70 歳以上の同居の父母等の場合は 1 人につき45 万円 28

31 障害者控除要件 本人 同一生計配偶者及び扶養親族が障害者の場合控除額 1 一般の障害者の場合は 1 人につき26 万円 2 特別障害者の場合は 1 人につき30 万円 3 同居の特別障害者の場合は 1 人につき53 万円 社会保険料控除要件 前年中に社会保険料 ( 国民健康保険の保険料 国民年金の保険料など ) を支払った場合控除額 支払った金額 医療費控除 ⑴ 従来からの制度要件 前年中に医療費を支払った場合控除額 支払った金額 - 保険などから補てんされた金額 -( 総所得金額等 5% 又は10 万円のいずれか低い額 ) 控除限度額 200 万円 ⑵ 平成 30 年度からの制度 ( セルフメディケーション制度 ) 要件 前年中に健康の維持増進及び疾病の予防のために一定の取組を行った個人が 本人又は本人と生計を一にする親族が使用するためにスイッチ OTC 医薬品を購入した場合控除額 支払った金額 - 保険などから補てんされた金額 -12,000 円控除限度額 88,000 円 ⑴と⑵は選択制で 併用することはできません 生命保険料控除要件 前年中に一般の生命保険料 介護医療保険料又は個人年金保険料を支払った場合控除額 契約の締結時期及び支払った保険料に応じて 控除額が決まります 控除限度額 1 平成 24 年 1 月 1 日以後に締結した生命保険契約等一般の生命保険料のみの場合 28,000 円介護医療保険料のみの場合 28,000 円個人年金保険料のみの場合 28,000 円すべてを支払った場合 70,000 円 2 平成 23 年 12 月 31 日以前に締結した生命保険契約等一般の生命保険料のみの場合 35,000 円個人年金保険料のみの場合 35,000 円両方を支払った場合 70,000 円 地震保険料控除要件 前年中に地震保険料又は旧長期損害保険料を支払った場合控除額 支払った保険料に応じて 控除額が決まります 控除限度額地震保険料のみの場合 25,000 円旧長期損害保険料のみの場合 10,000 円両方を支払った場合 25,000 円 勤労学生控除要件 前年の合計所得金額が75 万円以下で 自己の勤労に基づく給与所得等以外の所得が10 万円以下の人控除額 26 万円以上のほかに 雑損控除 小規模企業共済等掛金控除 寡婦控除 ひとり親控除があります 29

32 5 Deduction from Income Deductions from income are intended to achieve reasonable taxation depending on the conditions of each taxpayer. Deductions are subtracted from total income and take the individual s situation into consideration, such as whether or not there is a spouse or dependent eligible for deduction, expenditure due to illness, disaster, etc. Judgments about age, the existence of a spouse or dependent eligible for deduction, disability, widow or widower status, etc. are made as of December 31 of the previous year. Basic Deduction The applicable requirement A person with a total income in the previous year of less than 25 million The amount of basic deduction Up to a maximum of 430,000 depending on the person s total income in the previous year Deduction for a spouse The applicable requirement A person with a total income in the previous year of less than 10 million and a spouse living in the same household (see page 20) Inapplicable conditions in the status of a spouse qualifying for deduction is as follows; 1 A spouse who is not a lawful spouse 2 Spouse who is a family business employee for tax purposes 3 A spouse is allowed deduction for dependents from other taxpayers The amount of deduction for a spouse Up to a maximum of 330,000 ( 380,000 in the case of a spouse aged 70 years or over) depending on the person s total income in the previous year. Special deduction for a spouse The applicable requirement A person whose total income in the previous year was less than 10 million and whose spouse living in the same household had a total income in the previous year of 1,330,000 or less. Inapplicable conditions in the status of a special deduction for a spouse are as follows; 1 A spouse who is eligible for the spouse s deduction (In this case, the spouse s deduction is applicable.) 2 A spouse who is not a lawful spouse 3 Spouse who is a family business employee for tax purposes 4 A spouse is allowed deduction for dependents from other taxpayers 5 A spouse is allowed special deduction for a spouse who is not allowed another one of these deductions The amount of special deduction for a spouse the amount of this special deduction is computed in proportion to total income of a spouse. The maximum amount of this deduction is 330,000 Deduction for dependents The applicable requirement A dependent family member (see page 20) (However, the deduction for dependents is not applicable in the case of dependents aged under 16 years.) Inapplicable conditions in the status of a dependent qualifying for deduction is as follows; A dependent is allowed deduction for dependents with other taxpayers The Amount of deduction for dependents The Amount of this deduction is as follows; 1 In the case of dependents aged 16 years or over and under 19 years, and dependents aged 23 years or over and under 70 years, the deduction is 330,000 per person. 2 In the case of dependents aged 19 years or over and under 23 years, the deduction is 450,000 per person. 3 In the case of dependents aged 70 years or over, the deduction is 380,000 per person. 4 In the case of parents, etc. aged 70 years or over living together with the taxpayer, the deduction is 450,000 per person. Deduction for disabled persons The applicable requirement If you, your spouse or your dependents living in the same household are in the category of physically handicapped person, you may deduct this deduction The amount of deduction for physically handicapped persons 1 In the case of an ordinary disabled person, the deduction is 260,000 per person. 2 In the case of a special disabled person, the deduction is 300, In the case of a special disabled person living together with the taxpayer, the deduction is 530,000 per person. Deduction for social insurance premiums The applicable requirement If you paid premiums (for welfare Annuity Insurance, National Health Insurance, etc) during the preceding year, and if the premiums are paid for you, your spouse or other relatives in your household, you may deduct this deduction The amount of deduction for social insurance premiums The amount of this deduction is the amount of these premiums 30

33 Deduction for medical expenses (1) Deduction for medical expenses The applicable requirement If you had expenditure for medical or dental care for yourself, your spouse or other relatives in your household during the preceding year, you may deduct this deduction The amount of deduction for medical expenses The amount of this deduction is computed as follows; Amount of Medical ( Expenses paid ) - Amount reimbursed ( by insurance, etc ) = remainder borne ( by Taxpayer ) Lesser of ( 100,000) or Remainder Borne ( by Taxpayer ) - = Amount of Deduction ( for Medical ( Total amount of various types of Expenses) income ) + ( retirement income ) ( 100) 5 (Caution: This deduction is not more than 2,000,000.) (2) Deduction for self-medication The applicable requirement: If you had expenditure on Switch OTC pharmaceutical products (i.e. pharmaceutical products that were previously only available by prescription, but are now available over-the-counter)- for yourself, your spouse or other relatives in your household for the maintenance of health and the prevention of illness during the preceding year, you may have this deduction. The amount of deduction for self-medication The amount of this deduction is computed as follows: (Amount of Self-medication Expenses paid) - (Amount reimbursed by insurance, etc.) - 12,000 This deduction may not exceed 88,000. Deduction for self-medication cannot be applied together with deduction for medical expenses. Deduction for life insurance premiums The applicable requirement If you paid general life insurance premiums, nursing care insurance premiums, or individual pension insurance premiums during the preceding year, you may apply this deduction. The amount of deduction for life insurance premiums, etc. The amount of the deduction is determined according to the date of contract conclusion and amount of premiums paid. Maximum amount of deduction 1 Life insurance contract, etc. concluded on or after January 1, 2012 If only general life insurance premiums 28,000 If only nursing care insurance premiums 28,000 If only individual pension insurance premiums 28,000 If all premiums 70,000 2 Life insurance contract, etc. concluded on or before December 31, 2011 If only general life insurance premiums paid 35,000 If only individual pension insurance premiums paid 35,000 If both of these premiums paid 70,000 Deduction for earthquake insurance premiums The applicable requirement If you paid earthquake insurance premiums or old long-term casualty insurance premiums during the preceding year The amount of deduction The amount of deduction is calculated according to the premiums paid. The maximum amount of this deduction: In the case of earthquake insurance premiums only 25,000 In the case of old long-term casualty insurance premiums only 10,000 In the case of paying both 25,000 Deduction for working students The applicable requirement If you are a taxpayer of inhabitant tax, and you were a working student as of Dec. 31 in the preceding year, you may claim the deduction for a working student, who meets both of the following requirements; (a) A student, whose income other than that earned by his or her own labor, is not more than 100,000 (b) A student, whose total income is not more than 750,000 The amount of deduction for a working student 260,000 In addition to the deduction from these incomes, there are other deductions which are deduction for casualty losses, deduction for small business mutual aid premiums, deduction for widows and deduction for single parent on inhabitant tax. 31

34 5 所得的扣除 所得的扣除是指为使每一个纳税义务者的税负符合其实情而从所得总金额等之中, 顾及有无扣除对象配偶者或抚养亲属 有无因病或灾害所产生的开支等个人的情况, 做出一定比例的扣除 年龄或扣除对象配偶者 抚养亲属的有无, 残疾者 寡妇等的判定, 以前一年 12 月 31 日的状况为准 基础扣除必要条件 前一年的所得金额为 2,500 万日元以下的人扣除额 根据本人的前一年的所得金额合计, 最高限额 43 万日元 配偶者扣除必要条件 本人的前年所得金额总计为 1,000 万日元以下, 且属于共同日常生活来源配偶者 (21 页 ) 的人 适用除外 1 非婚同居 2 在在税法上属于 事业专从者 时 3 同时作为他人的抚养亲属提出 扣除申请的情况下扣除额 根据本人前一年的总收入, 最高限额 33 万日元 ( 配偶年龄 70 岁以上时 38 万日元 ) 配偶特别扣除额必要条件 本人的前一年之所得金额合计在 1,000 万日元以下, 而拥有共同的日常生活来源的配偶者的前一年之所得金额合计以下 133 万日元者 适用除外 1 当配偶者属于扣除对象配偶者 时 ( 此时适用配偶者扣除 ) 2 非婚同居 3 在在税法上属于 事业专从者 时 4 同时作为他人的抚养亲属提出 扣除申请的情况下 5 配偶另一方已接受该扣除扣除额 按配偶者的所得金额合计 最高为 33 万日元 抚养扣除必要条件 当存在抚养亲属 (21 页 ) 时 但是, 未满 16 岁的抚养亲属则不可适用抚养扣除 适用除外 同时作为他人的抚养亲属提出扣除申 请的情况下扣除额 1 16 岁以上但未满 19 岁 或 23 岁以上但未满 70 岁的抚养亲属为每人 33 万日元 2 19 岁以上但未满 23 岁的抚养亲属为每人 45 万日元 3 70 岁以上的抚养亲属为每人 38 万日元 4 共同居住的 70 岁以上的父母等人员为每人 45 万日元 32

35 残疾者扣除必要条件 本人 共同日常生活来源配偶者及抚养亲属是残疾者的情况下扣除额 1 一般残疾人为每人 26 万日元 2 特别残疾人为每人 30 万日元 3 共同居住的特别残疾人为每人 53 万日元 社会保险费扣除必要条件 前一年中, 支付了社会保险费 ( 国民健康保险 国民年金的保险费等 ) 的情况下扣除额 支付了的金额 医疗费扣除 (1) 现行制度必要条件 前一年中, 支付了医疗费的情况下扣除额 支付了的金额 - 从保险等得到补偿金额 -( 所得总金额等 5% 或者 10 万日元, 总之, 选择二者之间金额低的一方 ) 扣除限额 200 万日元 (2) 自助医疗制度从平成 30 年度开始实施的制度必要条件 前一年中, 为了保持自身健康及预防疾病, 而进行相关防治措施的个人, 如果本人及与本人拥有共同的日常生活来源的亲属购买了涉及转换 OTC 医药品情况下扣除额 全年购买支付总金额 - 保险费等赔偿额 -12,000 日元扣除限额 88,000 日元 (1) 与 (2) 不能同时享受 可自行选择任意一项 生命保险费扣除必要条件 在前一年中支付了一般生命保险费 护理医疗保险费或个人年金保险费 扣除额 根据合同的签约时期以及所支付保险费的情况, 决定扣除额 扣除限额 1 在 2012 年 1 月 1 日之后签约的生命保险合同等仅支付一般生命保险费的情况下 28,000 日元仅支付护理医疗保险费的情况下 28,000 日元仅支付个人年金保险费的情况下 28,000 日元支付了上述所有保险费的情况下 70,000 日元 2 在 2011 年 12 月 31 日之前签约的生命保险合同等仅支付一般生命保险费的情况下 35,000 日元仅支付个人年金保险费的情况下 35,000 日元支付了上述二者的情况下 70,000 日元 地震保险费扣除必要条件 前一年中, 支付了地震保险费或旧的长期损害保险费的情况下扣除额 依所支付的保险费情形, 决定扣除额扣除限额仅支付地震保险费的情况下 25,000 日元仅支付旧的长期损害保险费的情况下 10,000 日元支付了上述二者的情况下 25,000 日元 勤工俭学学生扣除必要条件 前一年的所得金额合计在 75 万日元以下, 本人劳动收入以外的所得在 10 万日元以下者扣除额 26 万日元除了以上各项之外, 尚有杂损扣除 小规模企业共济等分期缴款的扣除 寡妇扣除 单亲扣除等项 33

36 5 소득공제 소득공제는납세의무자한사람한사람의실정에따라세부담을구하기때문에공제대상배우자혹은부양친족이있는지없는지, 병이나재해등에의한출비가있는지없는지등의개인적인사정을고려하여총소득금액등에서제합니다. 연령이나공제대상배우자 부양친족의유무, 장애자 과부등의판정은전년 12월 31일현재의상황으로판단합니다. 기초공제요건 전년의합계소득금액이 2,500만엔이하인사람공제액 본인의전년도합계소득금액에따라최고 43만엔 배우자공제요건 본인의전년합계소득금액이 1,000 만엔이하이며동일생계배우자 (21페이지 ) 인사람 [ 적용제외 ] 1 내연관계 2 세법상의 사업전종자 인경우 3 다른사람의부양친족인경우공제액 본인의전년도합계소득금액에따라최고 33만엔 (70세이상배우자의경우는 38만엔 ) 배우자특별공제요건 본인의전년의합계소득금액이 1,000 만엔이하이고생계를같이하는배우자의전년의합계소득금액이 133만엔이하인사람 [ 전용제외 ] 1 배우자가 공제대상배우자에해당하는경우 ( 이경우는배우자공제가적용됩니다.) 2 내연관계 3 세법상의 사업전종자 인경우 4 다른사람의부양친족인경우 5 한쪽 배우자가이미이공제를받고있는경우공제액 배우자의합계소득금액에따라최고 33만엔 부양공제요건 부양친족 (21페이지) 이있을때. 단, 16세미만의부양친족에대해서는부양공제가적용되지않습니다 [ 전용제외 ] 다른사람의부양친족인경우공제액 1 16 세이상 19세미만또는 23세이상 70세미만의부양친족인경우에는 1인당 33만엔 2 19 세이상 23세미만의부양친족인경우에는 1인당 45만엔 3 70 세이상의부양친족인경우에는 1인당 38만엔 4 70 세이상의동거하는부모등의경우에는 1인당 45만엔 34

37 장애자공제요건 본인, 동일생계배우자및부양친족이장애자의경우공제액 1 일반 장애자의경우에는 1인당 26 만엔 2 특별장애자의 경우에는 1인당 30 만엔 3 동거하는 특별장애자의경우에는 1인당 53만엔 사회보험료공제요건 건년중에사회보험료 ( 국민건강보험의보험료. 국민연금의보험료등 ) 를지불한경우공제액 지불한금액 의료비공제 (1) 종래의제도요건 전년중에의료비를지불한경우공제액 지불한금액-보험등에서보전된금액 -( 총소득금액등 5% 또는 10만엔의어느쪽인가낮은금액 ) 공제한도액 200만엔 (2)2018 년도부터의제도 ( 셀프메디케이션공제 자기치료 제도 ) 요건 전년도중에건강증진및질병을예방하기위해일정한노력을했던개인이본인혹은본인과같이생계를꾸리고있는가족들이사용하기위해스위치 OTC 의약품을구입한경우공제액 지불한금액-보험등에서보전된금액-12,000엔공제한도액 88,000엔 (1) 과 (2) 중한쪽을선택해야하고두제도를병용할수는없습니다. 생명보험료공제요건 전년중에일반생명보험료, 개호의료보험료또는개인연금보험료를지불한경우공제액 계약체결시기및지불한보험료에따라공제액이결정됩니다공제한도액 년 1월1 일이후에체결한생명보험계약등일반생명보험료만의경우 28,000엔개호의료보험료만의경우 28,000엔개인연금보험료만의경우 28,000엔모두를지불하는경우 70,000엔 22011년 12월31일이전에체결한생명보험계약등일반생명보험료만의경우 35,000엔개인연금보험료만의경우 35,000엔양쪽을지불한경우 70,000엔 지진보험료공제요건 전년중에지진보험료또는구장기손해보험료를지불한경우공제액 지불한보험료에따라공제액이결정됩니다공제한도액지진보험료뿐인경우 25,000엔구장기손해보험료뿐인경우 10,000엔양쪽을지불한경우 25,000엔 근로학생공제요건 전년의합계소득금액이 75만엔이하로서자기의근로에의거한급여소득등이외의소득이 10만엔이하의사람공제액 26만엔이외에잡손공제, 소규모기업공제등부금공제, 과부공제, 한부모공제가있습니다. 35

38 6 所得割の税率 税 率 表 税率 ( パーセント ) 所 得 特別区民税 都民税 総所得 6 4 上場株式等に係る配当所得 3 2 株式等の譲渡所得土地建物等の長期譲渡所得土地建物等の短期譲渡所得 上場株式等に係る譲渡所得等 3 2 上場株式等以外の株式等 ( 未公開株式等 ) に係る譲渡所得等 3 2 通常の長期譲渡所得 3 2 特定住宅地の造成等のために土地等を 2,000 万円以下の部分 譲渡した場合の長期譲渡所得 2,000 万円超えの部分 3 2 居住用財産 (10 年以上居住 ) を譲渡し 6,000 万円以下の部分 た場合の長期譲渡所得 6,000 万円超えの部分 3 2 通常の短期譲渡所得 国 地方公共団体等に対する短期譲渡所得 3 2 先物取引に係る雑所得等 3 2 山林所得 6 4 退職所得 Tax Rate of The Per Income Rate (Table) Tax rate table Tax rate (%) Income Special city inhabitant tax Metropolitan inhabitant tax Total income 6 4 Dividend income from listed stock, etc. 3 2 Capital gains derived from Capital gains from transfer or sale of listed stock, etc. 3 2 transfer or sale of stock Capital gains from transfer or sale of other stock (unlisted stock, etc.) 3 2 Ordinary long-term capital gains from transfers 3 2 Long-term capital gains in case of land, Portion under 20 million Long-term capital gains etc. transferred for development of specific residential land, etc. from transfer of land, buildings, Portion over 20 million 3 2 etc. Long-term capital gains in case of transfer Portion under 60 million of residential property (10 years or more residence) Portion over 60 million 3 2 Short-term capital gains Ordinary short-term capital gains from transfers from transfer of land, buildings, etc. ernment, etc. Short-term capital gains from transfers involving central or local gov- 3 2 Miscellaneous income from futures, etc. 3 2 Income from forestry 6 4 Retirement income

39 6 所得分摊的税率 税 率 表 税率 (%) 所 得 特别区民税 都民税 所得总额 6 4 上市股份等分红收入 3 2 股份等转让所得土地建筑物等长期转让所得土地建筑物等短期转让所得 上市股份等转让所得等 3 2 上市股份等以外的股份 ( 未公开股份等 ) 转让所得等 3 2 通常长期转让所得 3 2 为特定住宅地的修造等而转让土地等 2,000 万日元以下的部分 时的长期转让所得 超过 2,000 万日元的部分 3 2 转让居住用财产 ( 居住 10 年以上 ) 时的 6,000 万日元以下的部分 长期转让所得 超过 6,000 万日元的部分 3 2 通常短期转让所得 针对国家 地方公共团体等的短期转让所得 3 2 期货交易杂项所得等 3 2 山林所得 6 4 退职所得 소득할당의세율 세율표 세율 (%) 소득 특별구민세 도민세 총소득 6 4 상장주식등에관한배당소득 3 2 주식등의양도소득토지 건물등의장기양도소득토지 건물등의단기양도소득 상장주식등에관한양도소득등 3 2 상장주식등이외의주식등 ( 미공개주식등 ) 에관한양도소득등 3 2 통상적인장기양도소득 3 2 특정주택지조성등을목적으로토지등 2,000만엔이하부분 을양도한경우의장기양도소득 2,000만엔초과부분 3 2 거주용재산 (10년이상거주 ) 을양도한 6,000만엔이하부분 경우의장기양도소득 6,000만엔초과부분 3 2 통상적인단기양도소득 국가 지방공공단체등에대한단기양도소득 3 2 선물거래에관한잡소득등 3 2 산림소득 6 4 퇴직소득

40 7 税額控除 7 Deduction from Tax (Tax Credits) 税額控除とは 所得割額を計算した後に その所得割額から以下の順番に各控除額を差し引くことです 調整控除平成 19 年から所得税と住民税の税率が変わったことに伴い生じる所得税と住民税の人的控除額 ( 扶養控除 障害者控除など ) の差に基づく負担増を調整するために 一定の方法によって計算された金額 配当控除株式の配当などの配当所得がある場合は その金額に一定の率を乗じた金額 住宅借入金等特別税額控除平成 21 年から令和 3 年 12 月 31 日までに入居した人が 所得税で 住宅ローン控除 を受け 控除しきれなかった金額がある場合には 一定の方法によって計算された金額 寄附金税額控除平成 24 年度から 下記対象への寄附金の2,000 円を超える部分について 一定の方法によって計算された金額 1 都道府県 市区町村 2 住所地の都道府県共同募金会 3 住所地の日本赤十字社支部 4 住所地の都道府県又は市区町村が条例で指定し た団体 1 の団体 ( 令和元年 6 月以降は総務大臣に指定された団体 ) への寄附金が2,000 円を超えた場合 特例控除額 がさらに差し引かれます 外国税額控除外国において生じた所得で その国の法令によって 所得税や住民税に相当する税金が課税されたときは 一定の方法によって計算された金額 配当割 株式等譲渡所得割額控除配当割 株式等譲渡所得割を特別徴収された納税者が 当該所得について申告を選択した場合には 所得割の算定対象とした配当割額 株式等譲渡所得割額 なお 所得割額から控除しきれなかった金額がある場合は 均等割額などの現年度税額や未納の住民税への充当を行い 残りを還付します The deduction from tax is deductions within the taxation system in which a specific amount is deducted from the income rate of individual inhabitant tax, which is calculated by the taxation method. Adjusted deduction In order to make adjustments with increased burdens based on the difference of personal deduction amounts (deduction for dependents, deduction for disabled persons, etc.) between the income tax and the inhabitant tax pursuant to the change in the tax rates of the income tax and the inhabitant tax from 2007, a sum calculated by a fixed method is subtracted. Deduction for Dividends If you received dividends from a corporation that has its head office in Japan, you are deducted a portion of the dividends income. The amount of this deduction is deducted from both the amount of per income rates; one is a special city individual inhabitant tax and the other is metropolitan individual inhabitant tax. Special tax deduction for housing loans, etc. People who bought their homes in the period from 2009 to December 31, 2021 received a housing loan deduction on their income tax. If they were not able to deduct the full amount from their income tax, an amount calculated by a fixed method can be subtracted from their inhabitant tax (income rate) for the following fiscal year. Deduction for donations Regarding the portion of donations described below exceeding 2,000, from fiscal 2012 a sum calculated by a certain method is deducted from the inhabitant tax income amount. 1 Donations to prefecture or municipality 2 Donations to prefectural community chest in area of residence 3 Donations to Japan Red Cross Society branch in area of residence 4 Donations to organizations designated by ordinance of the prefecture or municipality in area of residence If donations to organizations in 1 above (organizations designated by the minister of internal affairs and communications since June 2019) exceed 2,000, a special deduction is also applied. Credit for foreign taxes If any foreign tax corresponding to the Japanese income tax and inhabitant tax under the laws of foreign country is imposed on you, the foreign tax may be deducted from your Japanese income tax and inhabitant tax within the limit. Deduction for dividend income and capital gains derived from transfer or sales of stocks etc. If the taxpayer, whose tax is withheld at the per dividend rate or at the per capital gains derived from transfer of sales of stocks etc. rate, choses to declare his said income, the amount of dividend rate and capital gains rate will be deducted from the amount of his said income rate. In the case of any amount that cannot be fully deducted from the per income rate amount, appropriations are made for the current fiscal year tax amount, such as the per capita rate, and unpaid inhabitant s tax, and the remainder refunded. 38

41 7 税额的扣除 7 세액공제 所谓税额的扣除是指计算完所得分摊额之后, 再从该所得分摊额中按下列次序扣除各项金额 调整扣除从 2007 年 ( 平成 19 年 ) 起, 随着所得税和住民税的税率变更, 所得税和基于住民税的人为扣除金额 ( 抚养扣除 残疾者扣除等 ) 出现差额, 导致负担增加 为了对此进行调整, 按照一定的方法计算出来的金额 红利扣除如股票的分红等, 有红利所得的情况下, 以该金额乘以一定比率之后的金额, 将其从特别区民税的所得分摊额及都民税的所得分摊额中扣除 住房借款等特别税额的扣除自 2009 年 ( 平成 21 年 ) 至 2021 年 ( 令和 3 年 ) 12 月 31 日之前的入住者, 在享受所得税 住房贷款扣除, 尚有未扣除完金额的情况下, 按一定方法计算的金额 捐款税额扣除自 2012 年度起, 关于向下述对象捐款超出 2000 日元的部分, 按一定方法计算出的金额 1 都道府县 市区町村 2 居住地的都道府县共同募捐会 3 居住地的日本红十字会分部 4 居住地的都道府县或者市区町村以条例指定的团体 向 1 的团体 (2019 年 6 月之后由总务大臣指定的团体 ) 的捐款超出 2000 日元时, 还有 特例扣除额 外国税额扣除在外国的收入, 依该国的法令规定被课征相当于所得税或住民税的税赋时, 会以一定的方法从计算出的金额 股份分配比率, 股份等转让所得比率的扣除被特别征收过股份分配比率 股份等转让所得比率的纳税人, 如果选择申报以上该当所得, 在所得分摊计算时, 作为计算的股份分配比率 股份等转让所得比率 另外, 如有不能从所得分摊完全扣除的金额, 则将其充当到均等分摊等本年度税额及未缴纳的住民税中, 剩余则退还 세액공제란소득할당을계산한후에그소득할당에서다음의순으로각공제액을제하는것입니다. 조정공제 2007년부터소득세와주민세의세율이변경됨에따라발생되는소득세와주민세의인적공제액 ( 부양공제, 장애자공제등 ) 의차액에의한부담증가를조정하기위해일정한방법에의해계산된금액. 배당공제주식의배당등배당소득이있는경우에는그금액에일정한율을곱한금액. 주택융자금등특별세액공제 2009년부터 2021년12월31일까지입주한분이소득세에서 주택융자금공제 를받으며, 공제를다하지못한금액이있는경우에는일정한방법으로계산된금액. 기부금세액공제 2012년부터하기대상에의기부금이 2,000엔을넘은부분에대해서는일정한방법으로계산된금액. 1도도부현 시구정촌 2주소지의도도부현공동모금회 3주소지의일본적십자사지부 4 주소지의도도부현또는시구정촌이조례로서지정한단체 1의단체 (2019년 6월이후는총무대신에게지정된단체 ) 에대한기부금이 2,000엔을초과한경우 [ 특례공제액 ] 이추가로공제됩니다. 외국세액공제외국에서발생한소득으로서그나라의법령에따라소득세나주민세에상당하는세금이과세되었을때에는일정한방식에따라계산된금액. 배당할당, 주식동양도소득할당액의공제배당할당, 주식등양도소득할당을특별징수된납세자가해당소득에대해서신고를선택한경우에는소득할당의산정대상으로한배당할당액, 주식등양도소득할당액. 또한, 소득할당액에서공제하지못한금액이있을경우는균등할당액등의현년도세액및미납주민세에충당하고나머지를환부합니다. 39

42 8 申告 8 Filing A Return for Individual Inhabitant Tax 住民税は 区が税額を計算し これを納税義務者のみなさんに通知して 納めていただくものです このため 区が適正な課税を行うには 納税義務者から所得等の申告をしていただく必要があります 申告が必要な人 区内に住所がある人 1 月 1 日現在 区内に住所がある人は 住民税の申告が必要です ただし 次に該当する人は 申告の必要はありません 1 所得税の確定申告書を提出した人 2 前年中の所得が給与所得のみで 勤務先で年末調整をし 給与支払報告書が区に提出されている人 3 前年中の所得が公的年金等の所得のみで 公的年金等の支払者から公的年金等支払報告書が区に提出されている人 区内に住所はないが 事務所 家屋敷がある人 1 月 1 日現在 区内に事務所 事業所又は家屋敷を有する人は 区内に住所がなくても申告が必要です 事業所等の所在地や所得金額などを申告してください 申告書の提出先 1 月 1 日現在 住所又は事務所 家屋敷がある区に提出してください The amount of the inhabitant tax is calculated and every taxpayer is notified for payment of tax by the Special City office. The tax section staff of the special city office request taxpayers to make a declaration of their income. Who must file Any person who lives in a Special City If you live in a special city jurisdiction on January 1 in the taxation year, you are required to file the inhabitant tax return to the special city office. However, the following people do not need to fill out an inhabitant tax return: 1A person who has filed a final return of income tax 2A person who earned only employment income in the preceding year, and whose information concerning the return of income payment after the year-end adjustment has been submitted to the administrative special city office by his or her employer 3A person whose income of the preceding year was derived only from government pensions and the like and whose information on the return of public pensions has been submitted to the administrative special city office by the pensions payer A person who has no domicile in the special city but has his or her own office, work place and property People who have their office, work place, and/or a house and property inside the special city as of January 1st, but have no domicle are required to fill in a final return with the address of their office, work place, and/or house and lot. Please declare the address (work place, etc.), amount of income, etc. Where to file Your return must be filed at the special city office where your domicile place, address of your own office, work place, etc. is administered. Cut-off date Please file return of individual inhabitant tax no later than March 15 each year. 申告期限 3 月 15 日 40

43 8 申报 8 신고 住民税由区计算出税额后, 通知每位纳税义务者缴纳税赋 因此, 为了使区内进行公平合理地征税, 必须由每位纳税义务者提交收入所得申报 有必要申报者 在区内有住址者 1 月 1 日时在区内登记有住址的人需要申报居民税 但是, 以下人员不需要申报 1 提出了所得税的确定申报书的人 2 前一年的所得仅工资所得一项, 工作单位年终调整时, 已将薪资支付报告书中提交到区里的人 3 前一年中的所得仅公共养老金等项, 公共养老金等支付者已将支付报告书向区作了提交者 虽不住在区内, 但在区内有事务所 房屋者 1 月 1 日现在, 在区内有事务所 事业或房屋者, 虽不住在区内, 也需申报 请申报事业所等的地址和所得金额等 申报书的提交处请向 1 月 1 日现在, 住址或事务所 房屋的所在区提交 주민세는구가세액을계산하여그것을납세의무자인여러분에게통지하여납세를하도록하는것입니다. 그래서구에서정확과세를하기위해서는납세의무자가소득의신고를반드시해야합니다. 신고가필요한사람 구내에주소가있는사람 1월1일현재구내에주소가있는사람은주민세신고가필요합니다. 단, 다음에해당하는사람은신고할필요가없습니다. 1소득세의확정신고서를제출한사람 2 전년중의소득이급여소득만으로근무처에서연말조정을하여급여지불보고서가구에제출된사람 3 전년중의소득이공적연금등의소득만으로공적연금등의지불자로부터공적연금등지불보고서가구에제출되어있는사람 구내에주소는없으나사무소, 가옥이있는사람 1월1일현재구내에사무소, 사업소또는가옥을가지고있는사람은구내에주소가없더라도신고가필요합니다. 사업소등의소재지및소득금액등을신고하여주십시오. 申报期限 3 月 15 日 신고서의제출처 1월1일현재구내에서사무소 가옥이있는구에제출하여주십시오. 신고기한 3월15일 41

44 9 納税の方法 9 How to pay inhabitant tax (About the payment of inhabitant tax) 住民税を納めていただく方法は 普通徴収と特別徴収の2つの方法があります 普通徴収事業所得者など給与 年金所得者以外の人の納税方法です 区から送られた納税通知書により 4 回の納期に分けて 個人で納めていただきます 納期限は次のとおりです 第 1 期 6 月 30 日まで第 2 期 8 月 31 日まで第 3 期 10 月 31 日まで第 4 期 1 月 31 日まで 特別徴収給与所得者や年金所得者の納税方法です ⑴ 給与所得者給与支払者 ( 会社など ) が 区からの通知に基づいて 毎月 (6 月から翌年 5 月まで ) 給与の支払時に 住民税を差し引き 翌月の10 日までに 区に納めていただきます その際は 給与支払者を通じて 特別徴収税額通知書により 税額などを納税義務者へ通知します このような給与支払者を 特別徴収義務者といいます 中途で退職した場合 特別徴収は 住民税を6 月から翌年 5 月までの12 回に分けて給与から差し引きますので 中途で退職しますと その翌月以降の分が残ってしまいます そのため その残った税額については 次の3つの方法のうちのいずれかで納めていただきます 1 特別徴収を継続新しい会社などに再就職し 引き続き特別徴収する方法です 2 一括徴収退職時に 特別徴収義務者が 残りの税額の全額を 給与又は退職手当等から一括して徴収し 納入する方法です 3 普通徴収への変更 ( 上記 12 以外の場合 ) 区から直接納税義務者本人に納税通知書によって通知しますので 普通徴収の方法により 個人で納めていただくことになります ⑵ 年金所得者平成 21 年 10 月より公的年金等からの特別徴収制度が始まりました これは一定の要件のもと 年金支払者が年金支払の際に住民税を差し引き 区に納めます The individual inhabitant tax is collected in two ways, one is the general collection and the other is the system of special collection. The general collection This system is for people other than salary and pension earners. If this system applies to you, you will receive a notice of inhabitant tax with a payment slip from the special city office. You are required to pay the individual inhabitant tax in four installments. The payment deadlines are as follows: 1st period: By June 30 2nd period: By August 31 3rd period: By October 31 4th period: By January 31 The system of special collection This is the procedure of individual inhabitant tax payment for salary recipients and pension recipients. (1) salary recipient Under this system, the payer of employment income (the company, etc.), on the basis of notification from the special city office, subtracts the tax amount from the salary paid every month (from June to May of the following year) and pays the amount to the special city office by the 10th of the following month. The taxpayer is notified through his/her employer, who is obliged to implement this system of special collection, of the amount of inhabitant tax withheld in this way. When a taxpayer retires in the middle of the payment term Under the special collection system, the inhabitant tax is subtracted from the salary in 12 installments from June to May of the following year. Therefore, if the taxpayer retires from the company midway through this period, the inhabitant tax payments for the following month and thereafter remain. So there are three methods to pay the balance; 1In the case of continuing the system of special collection If you get a position in another company, you may apply the system of special collection. The rest of these taxes go on being deducted from your payment. 2When the taxpayer retires, the special collecting obligor collects all the rest of individual inhabitant tax from his or her salary, wages or retirement allowance at one time. And the obligor must pay those taxes to the special city office. 3In the case of change to the general collection A taxpayer who does not do the procedures of 1 and 2 need to pay tax as general collection, according to the Notice of inhabitant tax and Payment Slip issued by the special city office. (2) pension recipient A system of special collection from public pensions, etc. began in October Under this system, based on certain conditions, the pension beneficiary arranges for the inhabitant tax to be subtracted from the pension payment each time and paid to the special city office. 42

45 9 纳税的方法 9 납세의방법 征收住民税的方法, 有普通征收与特别征收两种 普通征收经营事业所得者等工资 养老金收入所得者以外的人的纳税方法 按照区里邮送来的纳税通知书, 分 4 次由个人缴纳 缴纳期限如下 第 1 期截至 6 月 30 日第 2 期截至 8 月 31 日第 3 期截至 10 月 31 日第 4 期截至 1 月 31 日 特别征收针对工资收入所得者或养老金所得者的纳税方法 (1) 工资收入所得者薪资支付者 ( 公司等 ) 按照区里邮送来的通知, 在每月 (6 月始, 翌年 5 月止 ) 支付工资时, 扣除住民税部分, 在下月 10 日之前向区缴纳 此时, 通过薪资支付者以特别征收额通知书的方式, 将税额等通知纳税义务者 此时, 工资支付者也被称为特别征收义务者 中途退职的情况 特别征收是自 6 月至翌年 5 月分 12 次从工资中扣除住民税, 中途退职的话, 则下月以后的税金未被缴纳 对于留下来得税额, 可选择下列三种方法之一进行缴纳 1 继续特别征收 在别家公司等场所再就业时, 继续沿用特别纳税方法 2 以汇总征收的方法缴纳 这是当退职时, 特别征收义务者将残留税额的全额, 从工资或退职津贴之中汇总征收缴纳的方法 3 变更为普通征收 ( 上述 12 以外的情况 ) 由区以纳税通知书形式直接通知纳税者本人 即以普通征收的方法, 要求个人缴纳 (2) 养老金所得者自 2009 年 ( 平成 21 年 )10 月起开始实行从官方年金等特别征收的制度 这是根据一定条件, 年金支付者在每次支付年金时扣除住民税向区缴纳 주민세를납부하는방법에는일반징수와특별징수의두가지방법이있습니다. 일반징수사업소득자등급여 연금소득자이외인사람의납세방법입니다. 구에서송부된납세통지서에의해 4회납기로나누어개인적으로납부해야합니다. 기한은다음과같습니다. 제1기 6월30일까지제2기 8월31일까지제3기 10월31일까지제4기 1월31일까지 특별징수급여소득자이나연금소득자의납세방법입니다. (1) 급여소득자급여지불자 ( 회사등 ) 가구로부터의통지에의거하여매월 (6월부터다음해 5월까지 ) 급여를지불할때주민세를원천징수하여다음달 10일까지구에납부해야합니다. 그렇게할경우급여지불자를통하여특별징수세액통지서에의하여세액등을납세의무자에게통지합니다. 이와같은급여지불자를특별징수의무자라고합니다. 중도에서퇴직한경우 특별징수는주민세를 6월부터다음해 5월까지의 12회로나누어급여에서차감하므로중도에퇴직을하면그다음달이후의분이남게됩니다. 그때문에남은세액에대해서는다음 3가지방법중에서어느한가지를택하여납부해야합니다. 1 특별징수를계속. 새로운회사에재취직하여계속하여특별징수를받을방법입니다. 2 일괄징수퇴직시에특별징수의무자가남은세액의전액을급여또는퇴직수당등에서일괄징수하여납부하는방법입니다. 3 일반징수에의변경 ( 상기1,2이외의경우 ) 구에서직접납세의무자본인에게납세통지서를통지하므로보통징수의방법에의해개인이납부하게됩니다. (2) 연금소득자 2009년 10월부터공적연금등으로부터의특별징수제도가시작되었습니다. 이것은일정한요건하에연금지불자가연금지불을할때에주민세를차감하여구에납부해야합니다. 43

46 10 退職所得の課税の特例 10 Special Treatment of Taxation on Retirement Income 退職所得に対する住民税 ( 所得割 ) については 退職金の支払者が 退職者に退職金を支払う際に 退職所得の所得割額を 他の所得と分離して計算し 支払額からその所得割額を差し引いて納めます 税額の計算方法退職所得の所得割額 = 課税退職所得金額 税率 ( 区 6% 都 4%) 退職所得の金額 = ( 退職手当等の金額 - 退職所得控除額 ) 2 基礎控除 配偶者控除 扶養控除等の所得控除は ありません 退職者が勤続年数 5 年以下の法人役員等である場合については 退職所得金額を2 分の1にする措置 ( 上記数式の2で除する措置 ) は適用されません 退職所得控除額勤続年数控除額 20 年以下の場合 20 年を超える場合 40 万円 勤続年数 (80 万円に満たないときは 80 万円 ) 800 万円 +70 万円 ( 勤続年数 -20 年 ) 障害者になったことにより退職した場合には 上の表の額に100 万円が加算されます When a retired person receives retirement allowance, the payer of the allowance should calculate the sum of the tax imposed on the allowance, separate it from the tax on other income, and deduct the sum from the allowance. Computation method to the amount of inhabitant tax in this case ( Per Income Rate on Retirement income )( Amount of = special city 6% Retirement metropolitan 4% ( Amount of Retirement In this case, such aggregate taxation as basic deduction, deduction for spouse, deduction for dependents and other deduction are inapplicable. If the retired person served as a company director, etc. for a period of five years or less, the above formula of dividing the retirement income by half is not applicable. Deduction for retirement income The amount of deduction for retirement income is as follows; Years of service 20 years or less Income ) ( Tax Rate ( )) Amount of Retirement Allowance, Etc. ( )( Deduction for Income ) - Retirement = 2 Deduction Income ) 400,000 years of service (If the calculated deduction amount is less than 800,000, it is deemed to be 800,000.) over 20 years 8 million+ 700,000 (years of service -20years) Note: In the case of a taxpayer who is forced to retire because he or she has become a handicapped person, 1,000,000 is added to each of the deduction amounts calculated as specified in the above table. 44

47 10 退职所得的课税特例 10 퇴직소득과세의특례 关于对退职所得征收住民税 ( 所得分摊 ) 方法如下, 当退职金支付者向退职者支付退职金时, 对退职所得的所得分摊额, 采取与其他所得分别计算, 从支付额之中扣减该所得分摊额而后纳税的方法 税额的计算方法退职所得的所得分摊额 = 课税退职所得金额 税率 ( 区 6% 都 4%) 退职所得的金额 = ( 退职津贴等金额 - 退职所得扣除额 ) 2 无基础扣除 配偶者扣除 抚养扣除等所得扣除 当退职者属于连续工作年数 5 年以下的法人高管等情况时, 不适用退职所得金额乘以 2 分之 1 的措施 ( 上述公式除以 2 的措施 ) 退职所得扣除额连续工作年数扣除额 20 年以下的情 40 万日元 连续工作年数 ( 未满况下 80 万日元时, 以 80 万日元计 ) 超过 20 年的情 800 万日元 +70 万日元 ( 连续工况下作年数 -20 年 ) 如因成为残疾者而退职时, 上述的金额之上再加算 100 万日元 퇴직소득에대한주민세 ( 소득할당 ) 에대해서는퇴직금의지급자가퇴직자에게퇴직금을지불할때에퇴직소득의소득할당액을다른소득과분리계산하여지불액에서그소득할당액을차감해서납부해야합니다. 세액의계산방법퇴직소득의소득할당액 = 과세퇴직소득금액 세율 ( 구 6%, 도 4%) 퇴직소득금액 = ( 퇴직수당등의금액-퇴직소득공제액 ) 2 기초공제, 배우자공제, 부양공제등의소득공제는없습니다. 퇴직자가근속연수 5년이하의법인임원등인경우에대해서는퇴직소득금액을 2분의 1로하는조치 ( 상기수식의 2로나누는조치 ) 는적용되지않습니다. 퇴직소득공제액근속연수공제액 20년이하의 40만엔 근속연수경우 (80만엔미만인경우는 80만엔 ) 20년을넘는 800만엔 + 경우 70만엔 ( 근속연수 -20년) 장애자가되어퇴직한경우에는위의표의금액에 100만엔이가산됩니다. 45

48 4 租税条約 4 International Tax Treaties 諸外国との人的 物的交流が拡大するにつれて 国際的な課税のルールがますます重要になってきています 税が 国際的な交流の阻害要因とならないように 同一の所得に対し 国際的な二重課税を避けることなどを目的として 租税条約が締結されております 租税条約は 正式には 所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国と 国との間の条約 または 所得に対する租税に関する二重課税の回避のための日本国と 国との間の条約 といい 現在 日本と租税条約を締結している国は 60カ国以上になります その中には 住民税を対象税目としているものもあり 職業や収入の種類によっては 免税となる場合もありますが 条約の内容が相手国によって異なりますので 個別事例ごとに判断することになります As the exchange of persons and goods with foreign countries has become more frequent, agreements about taxation have become more important. Troubles such as double taxation by different countries may become an obstacle to international communication. To prevent such matters, Japan has held conventions for the avoidance of double taxation and others with over 60 countries. The conventions are formally called Treaty between Japan and XXXXX (a country) for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income or Treaty between Japan and XXXXX (a country) for the Avoidance of Double Taxation with respect to Taxes on Income. Those are generally called Tax Treaty. Some of them include provisions about inhabitant taxes, and there are some cases of exemption, which is judged by the occupation of the income-earner and the category of income. However, the contents of conventions have many differences and the treaty provisions are very complicated. Each case should be judged separately according to the country concerned. 46

49 4 4 租税条约 조세조약 随着国际间人员与物质的扩大交流, 国际性的课税规则也变得日趋重要了 为了不使税收成为国际交流的阻碍因素, 以避免对一份所得实行国际性双重课税为目的, 而缔结了租税条约 所谓租税条约, 其正式名称是, 为避免和防止在征收所得税方面产生双重课税及逃税现象, 日本国与 国之间的条约 或是 为避免征收所得税问题上双重课税的日本国与 国间的条约 现在, 与日本国缔结了租税条约的国家, 已经有 60 个以上 其中, 也有把住民税作为税目对象或依职业与收入种类的不同, 实行免税的情况 条约的内容因国情而异, 根据具体情况进行判断 외국과의인적 물적교류가확대됨에따라서국제적인과세의규칙이더욱중요해지고있습니다. 세가국제적인교류의저해요인이되지않도록동일한소득에대해서국제적인이중과세를피하는것을목적으로조세조약이체결되어있습니다. 조세조약은정식으로는 < 소득에대한조세에관한이중과세의회피및탈세의방지를위한일본국과 국사이의조약 > 또는 < 소득에대한조세에관한이중관세의회피를위한일본국과 국사이의조약 > 이라하여현재일본과조세조약을체결하고있는나라는 60개국이상이됩니다. 그중에는주민세를대상세목으로하고있는곳도있고직업이나수입의종류에따라서는면세되는경우도있으나조약의내용이상대국에따라다름으로개별사례마다판단하게됩니다. 47