Final return, writing of separate taxation declaration form

When there is allotment, forward operation, a mountains and forests income and a retirement income of the presentation stock which selects the transfer of the land building, the transfer and declaration separated taxation of stock, other than “final return B style” of income tax, stating “the final return for separated taxation,” it is necessary to do declaration procedure.

The flow of statement “of the final return for separated taxation” is explained on the basis of the statement example which is open in the national tax agency home page. Printout from this, while placing in labor assistant, when you read, also understanding becomes deep, probably will be.

First entry is necessary before “the final return for the separated taxation”, it touches simply concerning the entry method of “final return B style”.

Prerequisite of the reporter other than those which become the object of separated taxation

This time, prerequisite other than those which become the object of separated taxation of the reporter and national tax Taro of the statement example which is introduced in the home page of national tax agency as description below is the thing.

Annual income n/a ,140,000 Yen of allowance
Employment income amount n/a ,226,000 Yen
Deduction for social insurance premiums n/a ,520 Yen
Life insurance premium deduction n/a ,000 Yen
Earthquake insurance premium deduction n/a ,000 Yen
Deduction for a spouse n/a ,000 Yen
Deduction for dependents n/a ,000 Yen
Basis deduction n/a ,000 Yen
Deduction for tax withheld n/a ,100 Yen

these elements can be read from the withholding tax has been handled correctly in all year-end adjustment.

and, these items were found at, final returnBthe left half of the first table-style (see chart below) will be described in the withholding tax is terminated and. also, final returnBwill also be terminated listed in the table of the second style.

declaration formBdocumented cases of style (source: internal revenue service home page)

(related article)
how to read the withholding

prerequisite of declarant shall be subject to separate taxation

then immediately separate taxation declaration form describes how to fill in. each condition shall be subject to separate taxation of national tax incidentally taro, has become as follows:.

transfer, short of land and buildings …… amount of total receipts: 6,000,000yen / amount of income: 975,000yen
transfer, long-term land and buildings …… amount of total receipts: 9,800,000yen / amount of income: 7,900,000yen
· the transfer of unlisted shares …… amount of total receipts: 1,200,000yen / amount of income: 562,000yen
· the transfer of listed shares …… amount of total receipts: 24,600,000yen / amount of income: 6,000,000yen
futures trading and …… amount of total receipts: 1,800,000yen / amount of income: 600,000yen
-timber income …… amount of total receipts: 27,400,000yen / amount of income: 10,032,500yen

(related sites)
how to calculate each income, below, please refer to the site of the national tax agency.
– capital gains(when the transfer of land and buildings)
– taxable when the transfer of stocks, etc.(separate income tax declaration)
– forestry income
– transfer of private equity
– special provisions for taxation and other miscellaneous income relating to futures trading

for these elements, are listed in place of the amount of income and the amount of revenue for each of the separate taxation declaration form as follows:.

income described in each case be subject to separate taxation

tax calculation of separate taxation

amount to be deducted from the basic exemption from deduction of income and social insurance premiums to be listed in the previous page (following that income deduction) sum of2,559,520has become a yen for, salary income5,226,000he can deduct all of this income deduction from yen.

and therefore, ru subtracting the amount of income deduction from income of each separate taxation does not exist, the amount of taxable income of each separation, tax will be calculated each tax rate imposed. the breakdown is as follows:.

· short-term capital gains tax with respect to the amount of land and buildings …… 975,000yen×30%=292,500yen
· long-term capital gains tax with respect to the amount of land and buildings …… 7,900,000yen×15%=1,185,000yen
with respect to the amount of capital gains tax, private equity …… 562,000yen×15%=84,300yen
with respect to the amount of capital gains tax-listed shares …… 6,000,000yen×7%=420,000yen ( 1)
with respect to the amount of income-tax futures trading …… 600,000yen×15%=90,000yen
income-tax with respect to the amount of timber income …… 10,032,500yen×1/5× progressive tax rate exceeded ×5=515,700yen
( 1: in the example described herein is subject to tax has been expressed with respect to the amount of listed shares and capital gains income tax with respect to the amount of private equity are added together)

these and
· with respect to the amount after the deduction of income tax of the gross income represented by the salary income …… 5,226,000yen 2,559,520yen) × progressive tax rate exceeded =169,100yen

is added, amount of tax27,566,000yen will be finalized. rather than salary income only those that fall under the gross income in the way, if withholding tax has been adjusted correctly at the end, withholding tax that is described in the withholding169,100yen and was calculated here169,100since the match and the yen, will probably be able to check.

(related sites)
how to calculate the income tax of each, below, please refer to the site of the national tax agency.
– capital gains(when the transfer of land and buildings)
– taxable when the transfer of stocks, etc.(separate income tax declaration)
– forestry income
– transfer of private equity
– special provisions for taxation and other miscellaneous income relating to futures trading

documented cases of separate taxation declaration form (source; internal revenue service home page)

it said that the amount of taxable income before tax is imposed, looking at the lower left corner of the declaration form for separate taxation, already to a number of less than one thousand yen0has been printed is. will be processed has become rounded down less than one thousand yen at this stage.

again, final returnBto style~completion of the declaration form~

was calculated in this declaration form for separate taxation27,566,000final return form a circleBthe posting to the upper right of the style. and, this final amount of tax27,566,000withholding tax has been already processed by payroll deductions from yen, etc.169,100the final amount of tax paid by subtracting the yen2,587,500circle it has been calculated.

here is already a number of less than one hundred yen0has been printed is. please note also that the amount of tax if the cause is treated less than one hundred yen rounded down (exactly when there is a tax refund is not rounding1will be refunded to the nearest yen) .

declaration formBdocumented cases of style (source; internal revenue service home page)

before you begin the description of separate taxation declaration form

if the income is calculated exactly the elements of each separate income tax declaration form is also, do not be afraid. but, it is a separate taxation on the tax law that there is an exceptional variety of, that there is a special case by, the tax rate may differ from that was used in the examples in this article.

transfer of land and buildings, transfer of shares, dividends of listed shares you select a separate income tax declaration, futures trading, forestry income, if there is a retirement income, income tax returnsBin addition to the style, with the knowledge that need to be listed for separate taxation of tax return, is the point of going before you apply as a special case with no error can be applied for various kinds of income faced by their respective taxation declaration form to take to create a separation.