Main revised point of residence tax (city prefectural tax) personal in 2010
● About the collection method of salaried employee having income such as public pensions with under 65 years old
We added the amount of a tax to modify income such as public pensions like the amount of a tax to modify earned income, income except pension income about salaried employee who had income which affected public pensions with under 65 years old from 2010 to the amount of a tax to modify earned income and came to be able to do special collection (deduction).
Therefore, about residence tax to affect income such as public pensions of people under 65, we will collect by method of special collection (deduction) from salary with the amount of a tax to modify earned income in total.
● About expansion of the donation taxation system
"Donation that Tagawa-shi appointed in the regulations" was added to object of donation subtraction of personal residence tax (city prefectural tax) "donation that Fukuoka appointed in the regulations" in donations targeted for donation subtraction for income tax. (but not for donation for country, donation about political activity for political parties.)
Donation to appoint the prefecture, city in the regulations together is "thing setting in the Fukuoka prefectural tax regulations enforcement regulations as thing contributing to thing belonging to jurisdiction of donation for corporation having main office or group and Governor Fukuoka or Fukuoka Board of Education in Fukuoka, increase of the welfare of other citizens of the prefecture".
As for the person who expended appointed donation, it is done tax credit from the amount of income percent of individual residence tax in the next year when sum that took advantage donated 10% (4% of municipal tax 6% + prefectural taxes) about part more than 5,000 yen in contribution amounts of money (30% of gross income amounts of money the amount of upper limit) by the regulations.
※ In addition, about donation for the metropolis and districts, municipality, donation for Fukuoka community chest society, donation for Japanese Red Cross Society Fukuoka Branch, we become a target of koremadedori donation subtraction regardless of regulations of the regulations of the prefecture, city.
● About the foundation of new home loan subtraction
Targeting at people who entered as one of the housing investment, disaster prevention reinforcement measures newly by 2013 from 2009, new home loan subtraction was founded.
In addition, about where we entered by 18 years from 1999, calculation method and report procedure of conventional "special tax credit (home loan subtraction) such as house borrowed money with transfer of tax revenue sources" were simplified. Therefore, home loan subtraction report to city was necessary, but, until 2009, report to city became needless in principle after 2010.
◆ Target person
With home loan subtraction that there is application of home loan subtraction of income tax and cannot subtract from income tax in where we entered by 2006 from 1999 or which we entered by 2013 from 2009
※ There is no application for residence tax to become application (residence tax part copes for income tax) only for income tax about home loan subtraction of where we entered in 2007 or 2008.
◆ The amount of a tax deduction
As for 3/5 municipal tax, as for the prefectural tax, sum that multiplied 2/5 by is had tax credit of from the amount of income percent of personal residence tax by either next small frame of 1 or 2.
Sum that we could subtract home loan of 1 income tax and were not able to subtract in the income tax in sums
5% of sums such as taxation gross income amounts of money of 2 income tax (but 97,500 yen the amount of upper limit)
※ When either small sum of 1 or 2 mentioned above is 0 yen, there is no application of home loan subtraction of residence tax.
◆ About procedure
Subtraction report to city is not necessary.
But, about home loan subtraction, final income tax return of income tax or year-end tax adjustment in company is necessary. (the first year of application of home loan subtraction needs final income tax return.)
※ In addition, home loan subtraction receiving application of average tax in and the income tax with the retirement income, the forest income in eligible people (where we entered by 2006 from 1999) with a certain transfer of tax revenue sources can choose conventional calculation method among past. When we choose this conventional calculation method, subtraction report same as before is necessary.
● About extension of reduction tax rate for transfer gain, allotment such as listed stocks
About amount of dividend income more than transfer gain such as listed stocks more than 5 million yen and 1 million yen, reduction tax rate (7% of income tax, 1.2% of residence tax 3% (municipal tax 1.8% + prefectural taxes)) will be applied continuously and between January 1, 2009 and December 31, 2011.
● About exception of amount of dividend income to affect listed stocks
About amount of dividend income to affect listed stocks, you became able to choose one of aggregate taxation or the separate taxation by report.
◆ In the case of aggregate taxation
There is not the profit and loss total with transfer losses such as listed stocks, but can receive dividends credit. Tax rate is 5-40% of income tax, 10% of residence tax (4% of municipal tax 6% + prefectural taxes)).
◆ In the case of separate taxation
There is the profit and loss total with transfer losses such as listed stocks, but cannot receive dividends credit. Tax rate is 7% of income tax, residence tax 3% (1.2% of municipal tax 1.8% + prefectural taxes).