We are taxed about capital gains such as listed stocks in specific account (thing which chose withholding taxes ario is best).
Person who puts
Individual who there is address in the prefecture, and establishes specific account (thing which chose withholding taxes ario is best) in brokerage firms, and receives payment of capital gains such as listed stocks
Sum to pay
*5% of sums of capital gains such as listed stocks in specific account (thing which chose withholding taxes ario)
[, in addition, income tax and special reconstruction income tax (national tax) is about to be 15.315% of tax rates.]
※Repayment margin of capital gains and discount bond pertaining to transfers such as specific bonds in withholding taxes account after January 1, 2016 stocks of capital gain percent is taxable, and increase. Specific bonds are government bonds, local bond, foreign government bonds, foreign local bond, open call for participants bonds.
Report and the tax payment
When brokerage firms pay capital gains such as listed stocks, we collect and we report annual share to the prefecture in a lump by January 10 in the next year and put.
※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.
(when we do the profit and loss total with other specific accounts and general safe custody account, carrying forward of loss, final income tax return is necessary.)
In addition, about capital gains such as stocks except the above, submission of report is necessary.
Grant to municipalities
59.4% are issued to stocks delivered to the prefecture in the amount of capital gain percent for municipalities in the prefecture.