(freelance tax) what tax depreciable assets?

Depreciable asset tax?

The free lance (the private thing proprietor), there is a income tax, an inhabitant tax, a national health insurance tax, a proprietorship tax and a consumer tax etc in the tax which is paid.To tell the truth, there is a tax which one, is already paid.That is “depreciable asset tax”.It is the name which remainder you hear and is not accustomed, but it becomes the same rate as proprietorship tax.The tip of paying tax is not the tax office where it belongs to national tax agency, the local self-governing body (deme town village) it becomes.In case of Tokyo, it becomes the capital tax office.

When the depreciable asset which designates cost accounting as expense as a property for business, exceeds 1,500,000 Yen it becomes the taxation object.As for the one which is, large amount property such as equipment and material and equipment for work, becomes separately declaration of depreciable asset necessary from final tax returns.However, it becomes the object of property tax and automobile tax, you exclude the land building and the car etc.When on year end, total amount of depreciable assets becomes the taxation object, the “depreciable asset declaration” is submitted to the self-governing community ahead paying tax to January 31st of next year.Tariff is 1.4%.20in less than ten thousand yen, 3amortization of assets that over the years, to become subject to taxation outside, asset depreciation is small, 3like a good idea to select a year amortization. when it is non-payment without knowing, past5i will be charged back to the year, please note.

how to calculate the tax depreciable assets
for each asset, 1month1current as of the date of the tax base amount (asset value) calculate the
total amount of tax base of depreciable assets > 150million yen ( 150is less than ten thousand yen tax-exempt)
total amount of tax base of depreciable assets×1.4%
how to calculate the amount of tax base is, have been specified separately.

assets not subject to taxation
land, buildings and fixed assets for which
vehicles subject to motor vehicle tax
assets and deferred (opening expenses, development costs, such as)
intangible fixed assets (patent rights, such as a utility model right)
-20in less than ten thousand yen3select the amortization of assets in the year
30bulk cost less than ten thousand yen (special case) assets will be subject to declaration.

(reference sites)
– for depreciable assets (tokyo metropolitan government bureau of taxation)

freelance (sole proprietor) tax information of the, please also refer to the following related articles!

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declaration of specification with soft blue freelance (Win) is! of the tax1step from the blue return! but, book is created in the double-entry bookkeeping, is a considerable challenge for beginners accounting. but, there is no accounting of freelance suppliers and inventory is, is actually very simple.

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collection of links related article
– measures of free tax, check the total!
– how to tax savings in depreciation and amortization, there are!
– basic knowledge of pension, insurance and tax-free
– in the final return, and total income to offset the deficit
– income increased suddenly, average tax savings taxation!
– some so! tax benefits of blue returns
– declaration of the first guide blue
– the necessary procedures to blue return
– blue tax return declaration and

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