To the Saga synthesis top

Tax benefits

The last update date:

 

 When you have you donate, you can receive preferential taxation in the tax law

In "Furusato Nouzei" system, the total amount is subtracted from income tax in year when, as a general rule, we donated to the constant upper limit about part more than 2,000 yen in the amount of contribution and individual residence tax in the next year when we donated by the local government by doing final income tax returns when we do contribution more than 2,000 yen.

 Subtraction includes the constant upper limit, and exception deductions of personal residence tax are doing 20% (exception deductions were raised to 20% from amount of conventional income percent 10% on March 31, 2015 by revised law of Local Tax Law of the approval and became easy to use.) of the amount of personal residence tax income percent with limit.

 

  >>Ministry of Internal Affairs and Communications Furusato Nouzei portal site We open with the other window(external link) (Ministry of Internal Affairs and Communications)

 

Report procedure is necessary to have you receive tax benefits

  (a) When we perform final income tax return

 1. Final income tax return or report to municipality to live is necessary.

  Final income tax return is necessary so that individual receives subtraction of tax side by contribution to local government.

 

 2. Please keep donation acceptance certificate (receipt paper) until final income tax return carefully.

 When we are reported, submission of "certificates" such as donation acceptance certificates which Saga issues is necessary. As I send "donation acceptance certificate" after the storing of contribution using 1-2 months as an indication, until final income tax return, please keep carefully.

 

 3. Share of the next year when share of age that we contributed contributed residence tax is reduced, and income tax is subtracted.

 Among tax pertaining to personal income, income tax is levied on income of the year, but residence tax is levied on income of the previous year.

 Therefore, for income tax of these is subtracted by share in year when reduction, deductions of tax accompanied with contribution subtraction by Furusato Nouzei donated, but they are subtracted by share in the next year when we donated for residence tax.

 

 For example, when we have already received withholding taxes of income tax, residence tax in salaried employee, for reduction accompanied with contribution subtraction is returned from income tax that was already withheld by final income tax return and the inhabitants amount of a tax in after June in the next year hold for contribution subtraction and there is few and will be withheld.

 Or hold for reduction accompanied with contribution subtraction, and the income amount of a tax to put becomes cheaper, and hold for contribution subtraction as the inhabitants amount of a tax who should put in after June in the next year from municipalities, and sum that there is few will be notified of by final income tax return when we perform payment by self-assessment.

 

Report procedure and reduction of tax

 

 

(i) When we submit report exception application

 Final income tax return to tax office is unnecessary and comes to be able to receive subtraction of tax if we submit "report exception application" to the local government to donate to in the case of contribution application when originally salaried employees do not need final income tax return, and they pay their tax with oldness. 

 When report exception application (style 1) is submitted to Saga, we notify the head of municipality to live of contribution net total to Saga that expended the contribution concerned within this year. In addition, we will be originally subtracted from residence tax of the contribution next year about thing subtracted from income tax of age that we contributed when we apply report exception.

 

○ We can perform application to receive application of report exception only when 1 of next corresponds to this ... 3.

  1. Regulations of Income Tax Law of there is not duty to submit tax return to about income tax or not needing final income tax return being applied
  2. Do not need submission of report pertaining to personal residence tax
  3. The number of head of local public entity performing application to receive application of report exception being 5 or less

 

○ In addition, it is considered that there was not application of report exception when we correspond to any of the following.

  • When we would not receive application of Income Tax Law of not needing final income tax return.
  • When we submitted report pertaining to personal residence tax for the contribution year concerned.
  • When the number of head of local public entity which performed report exception application exceeded 5.
  • When head of municipality of the address location as of base date for assessment was different from head of municipality whom office action was sent to based on application.

 

 

Style 1:

 

We relate to this page
Inquiry
(ID: 32157)
Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.