Securities tax system

Dividends from listed stocks, etc. (excluding large amounts) are subject to withholding tax of 15.315% as income tax and special income tax for reconstruction (national tax), and 5% as resident tax (local tax), for a total of 20.315%.
There is no need to declare this income as resident tax has already been specially collected, but if you decide that it would be more advantageous to declare it, you can declare it as income (note).
When this dividend is declared as income, it will be taxed comprehensively or separately, and 5% of the specially collected resident tax will be deducted from the income tax (not deducted from the per capita tax).
Any amount that cannot be deducted will be refunded or applied equally.
If you choose to file a tax return, please do not forget to enter the amount of this special collected 5% resident tax in the Dividend Percentage Deduction Amount column of Table 2 Resident Tax Matters on your final tax return. .
Regarding dividends from unlisted stocks, etc. and large dividends among listed stock dividends, 20.42% is withheld as income tax and special income tax for reconstruction, but this only includes income tax and does not include resident tax. Therefore, all dividends, etc. that you did not choose to declare for income tax must be declared for resident tax, regardless of the amount.

For stock transfer income made in a specific account with withholding tax, 15.315% for income tax and special income tax for reconstruction (national tax) and 5% for resident tax (local tax), totaling 20.315%, will be withheld.
Since resident tax has already been specially collected for this income, it is not necessary to declare it, but if you judge that it is more advantageous to declare it, you can declare it as income (explanatory note).
Regarding the transfer income of this stock, when it is declared as income, it is taxed separately, and 5% of the specially collected resident tax is deducted from the income percent (not deducted from the per capita rate).
The amount that could not be deducted will be refunded or applied to the per capita rate.
When you choose to file a tax return, do not forget to enter the 5% amount of this specially collected inhabitant tax in the column of deduction for capital gains from stocks, etc. in the second table of the final tax return. please.

Note: If declared as income, it may affect things that are calculated based on the resident tax situation (tax amount or income, etc.) (national health insurance tax, nursing care insurance premiums, etc.), and it will also affect the tax exemption and dependent determinations.