We are taxed about allotment such as listed stocks.
Person who puts
Individual who there is address in the prefecture, and receives payment of allotment such as listed stocks from companies
Sum to pay
*5% of sums such as allotment such as listed stocks
[, in addition, income tax and special reconstruction income tax (national tax) is about to be 15.315% of tax rates.]
It is ... with ... allotment
Other than allotment such as certain listed stocks, there is allotment of investment Exit of specific investment corporation such as allotment of open call for participants stock investment trust except open call for participants open-end bond investment trust, allotment of overseas open call for participants stock investment trust except overseas open-end bond investment trust. (as for the interest such as specific bonds which should receive payment after January 1, 2016 allotment percent it became taxable. Specific bonds are government bonds, local bond, foreign government bonds, foreign local bond, open call for participants bonds. In addition, repayment margin of specific discount bond which should receive payment after January 1, 2016 out of the account allotment percent it was taxable and increased.)
Report and the tax payment
When companies pay allotment, we collect and we report share to the prefecture in a mass every month by 10th in the next month and put.
But, as a general rule, we will deliver to the metropolis and districts of address place as of January 1 in year to belong on day when you should receive payment by January 10 in the next year of the collection to make possible amount of money and the profit and loss total of transfer losses such as listed stocks in the account concerned about allotment of listed stock to accept in withholding taxes choice account after January 1, 2010. (pay-as-you-earn taxpayer of this case becomes brokerage firms where the account concerned was opened.)
※When prefectural tax and income tax are collected by the above, we do not need submission of report of residence tax and tax return of income tax.
(we can choose) which there is application of aggregate taxation (dividends credit in if we declare.
In addition, about allotment except the above, submission of report is necessary.
Grant to municipalities
In the amount of allotment percent delivered to the prefecture, 59.4% are issued for municipalities in the prefecture.