Personal Income Tax
個人所得税
Outline of Personal Income Tax個人所得税の概要
所得税は、会社からもらう給料や、自分で商売をして稼いだお金などにかかる税金です。こうして手に入れた1年分のお金（収入）から、必要経費などにあたる額を差し引いた残りの金額が、所得税の額を計算するもとになる「所得」になります。税金の額を計算する際には、家族構成など本人を取り巻く状況などに応じて、この所得から、更に一定の額を差し引きます（「所得控除」といいます）。また、所得控除後の所得が高い部分ほど、適用される税率は高くなる仕組みになっています（「累進税率」といいます）。このように、所得税は、所得の大きさに応じた負担を求め、家族構成などの状況に応じた負担となります。
The income tax is a tax imposed on your salaries received from your company or money earned in your own business, etc. The remaining amount after deducting necessary expenses from the money (revenue) you have earned for one year is the “income” as a base for calculation of the amount of the income tax. For calculation of the tax amount, a certain amount is additionally deducted from such income (hereinafter called “deduction”) in accordance with your situations such as family structure. The higher the income after the deduction is, the higher the applicable tax rate is (it is called “progressive tax rate”). Under this taxation system, the authorities may request you to bear a burden in accordance with your income amount and give careful consideration to you in accordance with your situations such as family structure.
Filing of Personal Income Tax Returns個人所得税の確定申告
個人所得には、たくさんの種類があります。給与所得、株や仮想通貨、金などの譲渡所得、住宅等の不動産の譲渡など、10種類の所得（事業・不動産・利子・配当・給与・雑（公的年金・業務・その他）・譲渡・一時（生命保険一時金・懸賞金など）・山林・退職）に区分されます。10種類の所得は、総合課税制度にもとづいて算出する所得と、分離課税制度にもとづいて算出する所得の2つに分けることができます。総合課税とは、1年間の所得をすべて合計して所得控除などを差し引き、それに税率を乗じて、納めるべき税額を算出するという方法です。個人事業主やフリーランスの人が確定申告で主に申告する事業所得は、総合課税制度にもとづいて不動産所得や雑所得などと合計し、税額を算出する所得となっています。一方、分離課税とは、他の所得とは合計せず、その所得だけ分離して決められた税率を乗じて、納めるべき税額を算出するという方法です。税率も所得税率は累進課税制度が適用され、課税所得金額を7段階に区分して各段階に応じた税率が設定されています。累進課税制度は、所得が多い人にはより高い割合の所得税を課すという制度です。所得税は、納税者本人の課税所得金額を所定の段階に区分して、それぞれ該当の所得税率を乗じて、算出した金額を合計することで求めることになります。小規模共済やiDeCoなどの所得控除の活用やふるさと納税やセルフメディケーションなどの医療費控除などを利用することで適切な納税を行うこととなります。
There are various types of personal incomes such as employment income, income from transfer of assets including shares, cryptocurrencies and gold and income from transfer of real estate including housing. They are classified into 10 types of incomes (business, real estate, interest, dividend, salary, miscellaneous income (public pension, service, other income), transfer, temporary income (lump-sum payment of life insurance, prize, etc.), mountain forest, retirement). These 10 types of incomes may be divided into 2 categories: the income calculated based on the comprehensive taxation system and the income calculated based on the separate taxation system.
The comprehensive taxation system is a method whereby the tax amount to be paid is calculated by totaling any and all incomes for one year, deducting the amount of income deduction from such total incomes and then multiplying the remaining amount by the tax rate. In regard to the business income for which sole proprietors or freelancers mainly file tax returns, the tax amount is calculated by adding up any and all incomes including income from real estate and miscellaneous income based on the comprehensive taxation system. On the other hand, the separate taxation system is a method whereby the tax amount to be paid is calculated by multiplying each income by the tax rate, not including other incomes. The progressive taxation system applies to the income tax rate. Different tax rates are set in accordance with each of 7 stages into which the amount of taxable income is classified. Under the progressive taxation system, the higher the income is, the higher the income tax rate is. The amount of income tax is calculated by classifying the amount of taxable incomes of a taxpayer into the prescribed stages, multiplying each amount by the tax rate of the applicable stage and then totaling all tax amounts. We support your appropriate tax payment by utilizing various income deductions including deductions under the small-scale mutual aid system, iDeCo (Individual-type Defined Contribution pension plan), hometown tax donation program (called “furusato nozei”) or self-medication program as medical expense deduction.