Income by interest, profit dividend or sale of (is called "specific bonds" as follows.) such as after January 1, 2016, specific bonds (※ 1), open call for participants open-end bond investment trust report separate taxation (was targeted in 20% of (income tax 15% (※ 2), 5% of residence tax).
It was decided to have carrying forward subtraction about the profit and loss total with these income, amounts of dividend income (thing which chose report separate taxation is best.) such as listed stock, open call for participants stock investment trust and capital gain and amount of money of transfer losses such as specific bonds by this.
In addition, the profit and loss total and carrying forward were not able to subtract transfer loss to affect listed stocks from capital gains to affect (non-listed stocks) such as general stocks.
In addition, we can choose taxation method (report-free system application, aggregate taxation, report separate taxation) that is different from income tax by having you submit report of individual residence tax separately from decision report by day when the tax payment notification is delivered even if decision report of income tax including amounts of dividend income such as specific listed stocks is submitted.
※1 "identification bonds" mean government bonds, local bond, foreign government bonds, open call for participants bonds, listed bonds, constant bonds such as bonds (corporate bond which family corporation issued is excluded.) issued before December 31, 2015.
※In the case of final income tax return and withholding taxes of income tax about income arising from 2 2013 to 2037, special reconstruction income tax (as a general rule, 2.1% of income amount of a tax) is imposed other than income tax of mention
- "Listed stocks" are stocks listed on country, foreign territory Stock Exchange, and listed ETF (stock index interlocking movement type investment trust), listed REIT (real estate investment trust) are included, too.
- About transfer gain such as listed stocks, transfer gain that we produced other than "the specific account" which there are withholding taxes in needs final income tax return