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2013年4月

2013年4月18日 (木)

本日は、草加市「くらしの法律総合相談」の相談員でした

皆様、こんにちは。

外国人の所得税の概要の途中ですが、本日は、また脱線して別のお話を・・・・スミマセンm(_ _)m。


本日、草加市の「くらしの法律総合相談」の税理士の相談員として出席してまいりました。

今回が初めての出席でしたので、どのような雰囲気なのか、少しドキドキ・ワクワクで相談会場へ向かいました。

コミュニティーセンターの広い集会室が、4つにパーティションで区切られていて、机といすが置いてありました。

税理士の私の他に、司法書士の先生や他の士業の先生方もいらっしゃっていて、事前に予約されていた相談者の方々が、各机に座って真剣に質問をしています。


今回の税務に関する質問は、

・マイホームのローンに関すること

・家屋の贈与に関すること

など、不動産の税務に関することが多かったです。

不動産は、家族間で取引を行う場合は所得税、相続税、贈与税にいろいろ関わってきて複雑でわかりにくいということなのだと思います。


相談者の皆様が真剣な表情で相談してこられ、私も一生懸命にお答えしたつもりです。
少しでもお役に立てていたのなら、とてもうれしいです
明日から、また気持ちを新たに頑張ります

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小笠原会計事務所/OGASAWARA ACCOUNTING OFFICE
公認会計士 税理士/CPA・CPTA
小笠原 薫子/KAORUKO OGASAWARA
URL: http://ogasawara-accounting.my.coocan.jp
お問い合わせはこちらから(Inquiry Form)↓
http://ogasawara-accounting.my.coocan.jp/index5f.html

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2013年4月17日 (水)

Japanese Taxation of Individuals vol.4(Professional Fees & Retirement Income)

(Cont.)

Professional Fees:

Professional fees, less certain expenses, are treated as business income.

Withholding tax is required for certain types of professional services, such as accountant and lawyer etc., and would be claimed as a credit against the graduated tax if the recipient is a resident or has a permanent establishment in Japan.
If not, the tax withheld is the final tax.


Retirement Income:

Retirement income, such as retirement allowances, lump-sum severance payments, lump-sum pension payments, and other allowances of a similar nature, is subject to the Japanese individual income tax separately without aggregation with other classes of income. 

The taxable retirement income is 50 percent of the balance of gross income after deducting a statutory deduction.


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小笠原会計事務所/OGASAWARA ACCOUNTING OFFICE
公認会計士 税理士/CPA・CPTA
小笠原 薫子/KAORUKO OGASAWARA
URL: http://ogasawara-accounting.my.coocan.jp
お問い合わせはこちらから(Inquiry Form)↓
http://ogasawara-accounting.my.coocan.jp/index5f.html

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2013年4月 6日 (土)

Japanese Taxation of Individuals vol.3(Employee Services)

(Cont.)

Employee Services:

Gross employment income includes not only base salary, wages and bonuses but also allowances, such as living allowances, tuition allowances, tax reimbursements, housing allowances, and other economic benefits provided by an employer.

If an employer provides a staff member with accommodations (either owned or leased by the employer), only a rather small portion (empirically, 5 to 10 percent) of the rental is taxable (cf. administrative instruction of the Japanese Individual Income Tax§36-45). 
The taxable portion is known as "economic rent." 

On the other hand, the taxable portion for a director of a corporation is 50 percent of the rent except where the dwelling house provided by a company is considered luxurious.  If an amount equivalent to 35 percent of the rent is collected from the director, the balance is usually not taxable.   
Dwelling house provided by a company to a director may be treated as luxury housing after taking into account all the facts and circummstances, such as the floor area of the property (over 240㎡), purchase price of the dwelling house, amount of the rental payments, and interior/exterior equipments.  The economic rent on luxury dwelling house is 100 percent of the fair market value (i.e., usually actual rent).

A housing allowance paid in cash is fully taxable to both employees and directors. 
A reaonable amount of moving expenses and costs of annual leave to the home country, including those for family members, is regarded as non-taxable income. 


For directors and employees, income arising from exercising stock options is generally treated as employment income and taxed when exercised. 
However, income arising from certain qualified stock options granted by Japanese corporations under the Company Law is not taxable when exercised but taxed as capital gains when the stocks given by exercising the options are transferred when certain requirements are met.

Employment income related to services performed in Japan is regarded as Japan-source employment income regardless of the location or currency of payment. 
Allocation of employment income on the basis of the number of days in Japan against the total number of days covered by the income (less the number of days outside Japan for home leave, if any) is generally acceptable in determining the income related to services performed in Japan.
Vacation days spent abroad other than those spent during the course of home leave, however, would be considered as days spent in Japan for the purpose of this allocation.

As indicated in the following blog article (↓),

http://ogasawara-accounting.tea-nifty.com/hp/2013/04/post.html

during the first aggregate 60 months of residency of the past 10 years, an expatriate resident taxpayer is subject to Japanese individual income tax on the sum of Japan-source income and that part of non-Japan source income that is either paid in or remitted to Japan.
Local payments and/or remittances to Japan are first regarded as paid or remitted from Japan-source income and then from non-Japan-source income. 
Unless exempted by tax treaty, compensation paid to non-residents is subject to a 20 percent tax (this is usually satisfied through withholding). 

Resident taxpayers are allowed certain statutory deductions from gross employment income. 
(Regarding those deductions, I'd like to give you an overview later.)

(To be continued....)

************************************************************
小笠原会計事務所/OGASAWARA ACCOUNTING OFFICE
公認会計士 税理士/CPA・CPTA
小笠原 薫子/KAORUKO OGASAWARA
URL: http://ogasawara-accounting.my.coocan.jp
お問い合わせはこちらから(Inquiry Form)↓
http://ogasawara-accounting.my.coocan.jp/index5f.html

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2013年4月 2日 (火)

Japanese Taxation of Individuals vol.2(日本の税制~個人)

Hello,

From today on, I'd like to give you an overview regarding the taxable income for a resident taxpayer. 


Taxable income for a resident taxpayer is divided into the following categories:

1) gross income subject to aggregated taxation, and

2) income subject to separate taxation, for example, retirement income, timber income, capital gains from transfer of land and buildings, and capital gains from transfer of stocks. 


Gross income stated above 1) consists of the following types of income:

a) employment income,

b) capital gains,

c) income from dividends,

d) income from interest,

e) income from rents,

f) income from business,

g) income from occasional activities, and

h) income from miscellaneous sources. 


Please note that the tax rates are applied separately to each above class of income. 


(To be continued....)

************************************************************
小笠原会計事務所/OGASAWARA ACCOUNTING OFFICE
公認会計士 税理士/CPA・CPTA
小笠原 薫子/KAORUKO OGASAWARA
URL: http://ogasawara-accounting.my.coocan.jp
お問い合わせはこちらから(Inquiry Form)↓
http://ogasawara-accounting.my.coocan.jp/index5f.html

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2013年4月 1日 (月)

Japanese Taxation of Individuals vol.1(日本の税制~個人)

皆様、ブログの更新が大変ご無沙汰してしまい、申し訳ございませんm(_ _)m。

本日は、4月1日。
新年度が始まりました。

小笠原会計事務所も、独立開業して初めての春を無事に迎えることができました。
今後ともどうぞよろしくお願い申し上げます。


今まで、何回かにわたって外国人の税務について書かせて頂きました。

それらも踏まえ、外国人の方のために、日本における個人の税務について書かせて頂きたいと思います。

<参考>

「外国人の税務~その1: 納税者の区分~」
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/post.html

「外国人の税務~その2: 非居住者の税務①~」
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/post-b3d0.html

「外国人の税務~その4: 非居住者の税務③非居住者と居住者
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/post-1.html

「外国人の税務~その5: 非居住者と居住者の区分(補足)~」
http://ogasawara-accounting.tea-nifty.com/hp/2012/11/24-7677.html

「外国人の税務~その6: 永住者の場合~」

http://ogasawara-accounting.tea-nifty.com/hp/2012/12/6-5ac1.html

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The summary below describes "Japanese taaxation of individuals, especially for the territoriality and residence."

An individual's tax status, i.e., permanent resident, non-permanent resident or non-resident, governs the types of income that are subject to national income tax and local inhabitants tax (i.e., prefectural and municipal taxes).
If the income constitutes business income, enterprise tax is imposed in addition to the national income tax and local inhabitants tax.

Individual national income tax is a self-assessed tax and the local taxes are assessed by the local tax authorities. Taxable income is determined on a calendar-year basis. 


Resident and non-resident taxpayers:

An individual taxpayer is classified as either a non-resident taxpayer or a resident taxpayer.
A resident alien taxpayer is further classified as either a non-permanent resident taxpayer or a permanent resident tax-payer. 
The scpes of taxable income, income deductions and applicable tax rates vary according to the classification.


1) Resident taxpayer:

An individual who has a domicile in Japan or who has resided continuously in Japan for a period of 12 calendar months or more is regarded as a resident taxpayer.
Unless the assignment period in Japan is specifically limited to less than 12 months, an expatriate individual is deemed to be resident in Japan and is thus classified as a resident taxpayer immediately upon entry into Japan if the individual has an occupation , profession or assignment that under normal conditions requires residence in Japan continuously for a period of at least 1 year.


2) Non-permanent resident taxpayer:

Expatriate resident taxpayers are further classified as non-permanent resident taxpayers for the first aggregate 60 months of residency of the past 10 years, excluding the first 12 months if they are classified as non-resident taxpayers.  After the aggregate 60 months of residency of the past 10 years, a taxpayer is classified as a permanent resident taxpayer. 
A non-permanent resident taxpayer is subject to income taxes on Japan-source income plus that part of non-Japan-source income that is paid in and/or remitted to Japan.
A permanent resident taxpayer is subject to Japanese taxation on worldwide income.


3) Non-resident taxpayer:

An individual other than a resident taxpayer is classified as a non-resident taxpayer.
A non-resident taxpayer is subject to Japanese income tax on Japan-source income, regardless of where paid. 
Most tax treaties provide for exemption from tax on employment income of a non-resident taxpayer present in Japan for 183 days or less in aggregate during a calendar year or any 12-month period if certain other conditions are satisfied. 

(To be continued....)

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P.S.
この度、「埼玉県社会福祉法人認可等及び介護老人保健施設審査委員会委員」に就任いたしました。
地元埼玉県に貢献できるよう、精一杯頑張ります!


************************************************************
小笠原会計事務所/OGASAWARA ACCOUNTING OFFICE
公認会計士 税理士/CPA・CPTA
小笠原 薫子/KAORUKO OGASAWARA
URL: http://ogasawara-accounting.my.coocan.jp
お問い合わせはこちらから↓
http://ogasawara-accounting.my.coocan.jp/index5f.html

************************************************************

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