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For announcement of residence tax taxation system revision 2017 conduct

Last update date March 5, 2019

Contents of personal municipal tax, taxation system revision of prefectural tax carried out from 2017 are as follows.

About revision of earned income subtraction
About extension of special tax credit such as house borrowed money
About the profit and loss total of transfer loss to affect stocks and carrying forward subtraction
4About mandatory credit for dependents such as attachment of documents to be concerned with relative living outside Japan
5About the foundation of switch over-the-counter drugs subtraction (exception of medical expenses subtraction) for self-medication (voluntary taking medicine) promotion

Salary income amount of money that the upper limit of earned income subtraction was applied to was reduced to from 15000000 yen to 12000000 yen, and the upper limit of earned income deduction when salary income amounts of money exceeded 12 million yen was changed to 2.3 million yen.

The amount of upper limit before and after revision
 The revised frontAfter the revision
The year when we are applied in personal municipal tax, prefectural tax2014 ...
Until 2016
2017(reference)
2018
After that
Salary income that the amount of upper limit of subtraction is applied toMore than 15 million yenMore than 12 million yenMore than 10 million yen
The amount of upper limit of earned income subtraction2.45 million yen2.3 million yen2.2 million yen

If the residence start date applied to until December 31, 2021, about application of home loan subtraction of personal municipal tax, prefectural tax, day (called "the residence start date" as follows.) when we offered for one of the residence was revised.
Before revision, until June 30, 2019 was intended for.

About capital gain to affect stocks, we were divided into capital gain to affect listed stocks and capital gain to modify general stocks and were not able to sum up transfer loss that, on the other hand, occurred about transfer loss to modify stocks which occurred by the end of 2016 with the other capital gain.
In addition, we came to for by carrying forward subtraction from amounts of money such as capital gains such as listed stocks for 2016 and amounts of money such as amounts of dividend income to modify listed stocks about transferred thing with amount of money of transfer loss to modify listed stocks that occurred in for each age before share in 2015 as before in 2016, but were not able to subtract carrying forward from amounts of money such as capital gains to modify the public stocks.

About finance, the securities taxation system when individual from January, 2016 held listed stocks, and transferred this (move to National Tax Agency homepage.) (the outside site)

Credit for dependents, spousal deduction, special spousal deduction to be concerned with relative who does not have Address in Japan from report of personal municipal tax, prefectural tax of 2017 or allowance for disabled persons (we include support relatives under 16. It was decided we attached or to have to show kinsmanship documents (note 1) and remittance dossier (note 2) to report of individual municipal tax, prefectural tax in the case of submission as for the person who it was called "credit for dependents" as follows, and received application of) or application of tax exemption limit system. () (in addition, attachment of translated text is necessary when kinsmanship documents or remittance dossier is made by foreign language.)
But we do not need attachment or the presentation when we have already submitted attached documents in year-end tax adjustment, final income tax return.
(※) We have support relatives under 16, and include person receiving application of tax-free limit system (human tax exemption system) of personal municipal tax, prefectural tax.

(note 1) Kinsmanship documents mean either document of (1) (2).
(1) Copying of passport of thing proving that person who does not have Address in Japan with documents which we copy, and the other countries or local public entity issued of tag of family register is relative of person receiving applications such as credit for dependents or application of tax exemption limit system and the relative
(2) We prove that person who does not have Address in Japan with documents which the foreign government or foreign local public entity issued is relative of person receiving applications such as credit for dependents or application of tax exemption limit system (thing with full name, Address of the relative and mention of the date of birth is best.)

(note 2) Remittance dossier means next.
Payment from person receiving applications such as the credit for dependents to allot for cost of living of relative who does not have Address in Japan with documents of next (1) in the previous year in year to belong on the first day of the year to receive applications such as credit for dependents or application of tax-free limit system or (2) or educational expenses or application of tax exemption limit system clarifies what was performed each need
(1) Documents which clarify that payment that we turned from the person to the relative was performed by exchange dealings that financial institution performs
(2) Documents which clarify that we show card which so-called credit card issuance company issued, and the relative purchased products and that we received sum equivalent to the purchase price for products from person receiving applications such as the credit for dependents or application of tax exemption limit system

Credit for dependents Q&A to be concerned with the overseas residence relative this (move to National Tax Agency homepage.) (the outside site)

<about system summary>
When tax payer performing constant approach as approach to maintenance increase of health and the prevention of illness pays the purchase costs such as identification OTC drugs for spouse or other relatives who make self or self and living one between January 1, 2017 and December 31, 2021, we can receive deductions from income (medical expenses subtraction) of constant amount of money. The self-medication taxation system means this.
It is exception of medical expenses subtraction, and the self-medication taxation system becomes choice application with conventional medical expenses subtraction.
Therefore we cannot receive application of current medical expenses subtraction when we receive application of this exception.

<requirements to receive application of the self-medication taxation system>
(1)Tax payer who can receive application
It is for individual performing "constant approach" as approach to maintenance increase of health and the prevention of illness in age minute that is going to receive application of the self-medication taxation system.
The next approach corresponds to "constant approach" concretely (thing with participation of doctor is best.) .

・Health Checkups [we examine human being dog, kakushuken (ken) equal] which insurer (health insurance union, the municipalities National Health Insurance) carries out
・Health Checkups [Health Checkups for social security recipients] which the municipalities perform as health promotion business
・Vaccinations [periodical inoculation, Vaccinations of influenza vaccine]
・Periodical physical checkup [business owner health check-up] to carry out in the office
・Specific medical checkup (so-called metabolic syndrome health check-up), specific health instruction
・Cancer screening that the municipalities carry out as health promotion business

(2)Ranges of the purchase costs such as specific OTC drugs
The purchase costs such as specific OTC drugs mean the purchase costs of switch OTC pharmaceutical products.
About concrete item of switch OTC pharmaceutical products targeted in the self-medication taxation system "list of target items (move to Ministry of Health, Labour and Welfare homepage.) of Ministry of Health, Labour and Welfare homepage We are published in (the outside site).

<about calculation method of deduction>
Amount of money (a maximum of 88,000 yen) that deducted 12,000 yen is actually subtracted from gross income amounts of money for the year by net totals (part made up for for the insurances is excluded.) of the purchase costs such as specific OTC drugs which paid.

<about procedure to receive application for self-medication taxation system>
In becoming application in personal municipal tax, prefectural tax, 2018 taxation (report for 2017) becomes empty.
When we submit personal municipal tax, prefectural tax report, we list matter about application of the self-medication taxation system and will submit (when we list required items by decision report and submit, it is not necessary to submit personal municipal tax, prefectural tax report some other time.) .
In addition, we attach the next documents to personal municipal tax, prefectural tax report or, in the case of submission of personal municipal tax, prefectural tax report, show.

(1) Documents (specific OTC drugs are limited to thing that amount of money of thing corresponding to the purchase costs is clarified.) which prove the receipts in the purchase costs such as identification OTC drugs becoming the basics of calculation of amount of money to receive application of the self-medication taxation system

(2) Documents (we limit to thing with mention of name of insurer, company which performed business to be concerned with full name, age that performed approach and approach or municipality or name of medical institution which we examined modifying approach or full name of doctor.) which clarify that we performed constant approach in age minute when tax payer receiving application of the self-medication taxation system is going to receive the application

About the self-medication taxation system (exception of medical expenses subtraction) this (move to Ministry of Health, Labour and Welfare homepage.) (the outside site)
Reference: When specific OTC drugs paid the purchase costs (exception of medical expenses subtraction); (move to homepage of National Tax Agency.) (the outside site)

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Financial Leading court lady tax part Tax Division

Telephone: 045-671-2253

Telephone: 045-671-2253

Fax: 045-641-2775

E-Mail address [email protected]

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