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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....)

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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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