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- Procedures that require procedures before the residence tax notification letter is sent
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Procedures that require procedures before the residence tax notification letter is sent
Last Updated January 5, 2024
Procedures (including submission of tax returns) must be completed by the time the tax notification letter for municipal tax and prefectural tax (hereinafter referred to as resident tax) is served.
Some of them are not applicable.
Even if reflected in the income tax return, it cannot be applied in the calculation of the resident tax and will affect the tax amount.
For this reason, necessary/required procedures must refer to the following typical cases and submit a final tax return during the filing period.
Please do it.
※Please note that the handling may change depending on the year.
Those that cannot be applied even if the procedure is filed after the delivery of the tax notification letter
① Income related to specific dividends and income from transfer of specified stocks (*1) |
|---|
| ② Total profit and loss on transfer losses on listed stocks, etc. and deductions carried forward (* 1) |
| ③ Deductions for losses related to settlement of futures transactions |
| ④ Total profit and loss of transfer loss in the case of replacement of residential property and transfer loss of specified residential property and deduction for carry forward |
| ⑤ Tax exemption on long-term transferable income when transferring residential property |
⑥ Procedures (* 1) for dividend income, transfer income, etc. of listed stocks, etc., when a taxation method different from income tax is desired (* 1) |
| ⑦ Special deductions for housing loans (*2) |
(Note)
※1 Includes stock transfer income and dividend income that are subject to withholding (income tax and resident tax) system on listed stocks.
Example: Transfer income or dividend income of shares in a specific account for which withholding "Yes" has been selected.
Prior to 2023 (for 2022), procedures are required before the delivery of the tax notification letter.
Due to the revision of the tax system, procedures can be made after 2024 (for 2023) even after the delivery of the tax notification letter.
Taxation methods different from income tax have been abolished after FY2024 (for 2023).
※2 Prior to 2018 (for 2017), procedures are required before the delivery of the tax payment letter of advice.
Due to the revision of the tax system, procedures can be made after FY2019 (for 2018) even after the delivery of the tax notification letter.
Page ID: 205-210-192
