Last updated: December 1, 2023
The taxation method for income related to specified dividends, etc. and specified stock transfer income has been made consistent with income tax.
As a result, it will no longer be possible to select different taxation methods for income tax and resident tax .
When you declare income related to specific dividends, etc. and specific stock transfer income amount for income tax, these incomes are also included in income for resident tax.
This will affect the application of dependent deductions and spousal deductions, tax exemption determinations, calculations of National Health Insurance taxes, late-stage elderly medical insurance premiums, long-term care insurance premiums, etc., as well as various administrative services. Please note that there may be cases.
From FY2020, the requirements for relatives residing overseas to be eligible for dependent deductions have been tightened, and in principle, those aged 30 to under 70 will be excluded . However, the following persons may be eligible for dependent deductions, etc.
Forest environment tax is a national tax created to finance measures related to forest maintenance and promotion, and is levied on individuals residing in Japan.
From 2020, an annual tax of 1,000 yen will be levied together with the per capita individual residence tax, which will be collected by the city along with municipal tax and metropolitan tax.
In addition, an annual amount of 1,000 yen is added to the per capita amount as a financial resource for disaster prevention measures based on the lessons learned from the Great East Japan Earthquake, but this will end in 2025.
| tax item | Until 2020 | From 2020 | |
|---|---|---|---|
Resident tax per capita |
municipal tax | 3,500 yen | 3,000 yen |
| Metropolitan Resident Tax | 1,500 yen |
1,000 yen | |
| forest environment tax | national tax | - | 1,000 yen |
| total | 5,000 yen | 5,000 yen | |
Inagi City Citizens Department Taxation Division Phone: 042-378-2111