"Amount of a tax income "|"
A tax
Amount of a tax taxable income = income amount of money ー deductions
from income
Income tax（A surplus progressive tax rate）
Amount of a tax taxable income： A tax rate： Less than deduction
1,950,000： 5%： Less than 03,300,000： 10%： Less than 97,500 6,950,000：
20%： Less than 427,500 9,000,000： 23%： Less than 636,000 18,000,000：
33%： 1,536,000 more than 18,000,000s： 40%： A tax = taxation gross
income amount of money X surplus progressive tax rate ー deduction
for amount of a tax 2,796,000 taxable income Taxation short-period
capital gains (lower than possession period five years) income tax
= taxation short-period capital gains *30%（Extra residence tax 9%）
Taxation long-term capital gains ((possession period more than 5
years) income tax = taxation long-term capital gains *15%)（Extra
residence tax 5%）
As for the stocks, it is a taxation capital gain
As for the income tax = stocks, it is a taxation capital gain X
tax rate
A tax rate： A transfer to 12/31 a year 1/1- a year H16 H20
Listed stock 7%（Residence tax 3%）
Others 15%（Residence tax 5%）
A transfer after 1/1 a year H21
Listed stock 15%（Residence tax 5%）
Others 15%（Residence tax 5%）
Taxation forest income
Income tax = taxation forest income *20% X surplus progressive tax
rate *5
Taxation resignation income
An income tax = taxation resignation income X surplus progressive
tax rate ↓
"Tax credit"
Dividends credit
* Allotment such as listed stocks, 10% of the specific stock investment
trust profit dividend allotment deduction = amount of dividend income（It
is more than 10,000,000 5%）
* 5% of the profit dividend (I remove the specific stock investment
trust) allotment deduction = amount of dividend income of the stock
investment trust（More than 10,000,000 2.5%） House borrowed money
special subtraction
* Less than tax payer income 30,000,000
* More than return period ten years
House borrowed money special subtraction = house borrowed money
end of the year balance X subtraction rate
Foreign tax subtraction
The barrier-free repair promotion taxation system
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