I was doing company work, but after writing manuscript to a certain magazine, received manuscript fee from publishing company. Therefore, income of manuscript fee is approximately 150,000 yen other than the earned income. In this case will it be necessary to report residence tax to ward office?
It is necessary to have you do report depending on case.
About manuscript fee and solicitor reward, in the case of payment, it withholds and, in the case of final income tax return, we add up with earned income and, in the case of income tax, are to calculate the amount of a tax again.
But income amount of money of annual salary is 20 million yen or less and is not to need to do final income tax return about person with less than 200,000 yen of annual net total of income (manuscript fee, solicitor reward) except earned income.
However, we add up with earned income and, in the case of residence tax, are to calculate the amount of a tax regardless of the number of income unlike income tax.
When we do final income tax return of income tax about manuscript fee in the case of you, it is considered that report of residence tax was considered to be, and report of residence tax is unnecessary, but it is necessary to report residence tax when we do not do final income tax return.