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Financial Leading court lady tax part Tax Division
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The handling in the tax law for pension of Q6 father…
Last update date May 1, 2020
Q
Cost of living is burden on me, and my father (68 years old) lives together after he leaves company, but father receives supply of Employee Pension Plan (Kosei Nenkin) (allowance of) inside was 2.2 million yen in (2019 in 2019.) . In this case can you aim at father for credit for dependents? In addition, does pension of father cost tax? It is only Long-term Care Insurance Premium 50,000 yen a year that father does not have income except pension , and we are deducted by pension and pays National Health Insurance charges to others 100,000 yen a year.
A
In the case of question, we cannot aim at father for credit for dependents. In addition, public pensions such as Employee Pension Plan (Kosei Nenkin) become taxable, and income tax and residence tax are levied.
[credit for dependents and the amount of a tax calculation]
It is thing becoming taxable as miscellaneous incomes, but the income amount of money subtracts the amount of next deduction from the pension from pension allowance, and public pensions such as Employee Pension Plan (Kosei Nenkin) seek in the tax law.
| Age | Income amount of money | Deduction |
|---|---|---|
| Under 65 years old | Less than 1.3 million yen | 700,000 yen |
| It is less than 4.1 million yen 1.3 million yen or more | Income amount of money *25% +37.5 ten thousand Japanese yen | |
| It is less than 7.7 million yen 4.1 million yen or more | Income amount of money *15% +78.5 ten thousand Japanese yen | |
| 7.7 million yen or more | Income amount of money *5% +155.5 ten thousand Japanese yen | |
| 65 years or older | Less than 3.3 million yen | 1.2 million yen |
| It is less than 4.1 million yen 3.3 million yen or more | Income amount of money *25% +37.5 ten thousand Japanese yen | |
| It is less than 7.7 million yen 4.1 million yen or more | Income amount of money *15% +78.5 ten thousand Japanese yen | |
| 7.7 million yen or more | Income amount of money *5% +155.5 ten thousand Japanese yen |
Therefore, miscellaneous incomes amount of money of your father,
2.2 million yen (pension income) -1.2 million yen (the amount of deduction from the pension) = 1 million yen (miscellaneous incomes amount of money)
It becomes in this.
[credit for dependents]
At first, we do whether father becomes a target of credit for dependents, but cannot aim at your father for credit for dependents with it is income tax for (2019) in 2019 imposed on income in 2019 (2019), residence tax in 2020 as income requirements that credit for dependents is for are 380,000 yen (and they make the amount of pension receipt of people 65 years or older 1.58 million yen) or less together.
Then, it is the handling in taxation on pension in 2019 (2019) of father, but the amount of a tax is as follows as we take advantage and calculate tax rate with amount of money that deducted deductions from income such as basic deductions from income amount of money.
[income tax: in 2019 in (2019 for)]
We add special reconstruction income tax (2.1%) to amount of money that multiplied tax rate (to taxable income amount of money 1.95 million yen 5%) of income tax by amount of money (470,000 yen) that deducted social premium (150,000 yen), basic deduction (380,000 yen) from income amount of money 1 million yen (sloppy) of father and calculate.
{1 million yen - (150,000 yen +38 ten thousand Japanese yen)} *5% *102.1% = 23,900 yen ※Less than 100 yen cutting off
It becomes in this.
[residence tax: in 2020]
We multiply tax rate (8% of municipal tax, 2.025% of prefectural taxes) of residence tax by amount of money (520,000 yen) that deducted social premium (150,000 yen) and basic deduction (330,000 yen) from income amount of money 1 million yen (sloppy) of father and further deduct adjustment subtraction and we add the amount of per capita rate and calculate.
Amount of municipal tax income percent (before deduction) 520,000 yen *8% = 41,600 yen
Amount of prefectural tax income percent (before deduction) 520,000 yen *2.025% = 10,530 yen
Amount of municipal tax income percent (after the deduction) 41,600-2,000 (adjustment subtraction) = 39,600 yen
Amount of prefectural tax income percent (after the deduction) 10,530-500 (adjustment subtraction) = 10,000 yen ※Less than 100 yen cutting off
Municipal tax 39,600 (the amount of income percent) +4, 400 (the amount of per capita rate) = 44,000 yen
Prefectural tax 10,000 (the amount of income percent) +1, 800 (the amount of per capita rate) = 11,800 yen
The amount of a tax 44,000 yen + citizen of the prefecture amount of a tax 11,800 yen = 55,800 yen citizen's as for the amount of annual tax
It becomes in this.
<adjustment subtraction>
Burden on individual tax payers did not seem to change, and reduction measures to adjust burden on income tax and residence tax increase based on difference of personal deduction to were taken in the personal residence tax from 2007 by transfer of tax revenue sources. (calculation method of adjustment subtraction)
