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For announcement of residence tax taxation system revision January 1, 2013 conduct to affect Retirement income

Last update date March 5, 2019

Contents of the taxation system revision of personal residence tax to affect separation pay that should be paid after January 1, 2013 are as follows.

A half taxation was abolished about separation pay that person who was with five years or less of length of service as officers received payment
Measures to subtract the amount of money equivalent to a one-tenth from sum of income percent to affect Retirement income were abolished

About (specific officer separation pay) such as separation pay corresponding to length of service such as the officers that person who was with five years or less of length of service as officers received payment concerned, measures to assume Retirement income amount of money a half of the remainder that subtracted the amount of retirement allowance exemption from income amounts of money such as separation pay were abolished.
The officers here mean person raising next.
(1) Officer prescribed in Corporate Tax Law Article 2 No. 15 {definition}
(2) Diet member and member of the assembly of local public entity
(3) Government official and local government employee

Calculation methods of Retirement income affecting specific officer separation pay are as follows.

[the revised front]
1/2 Retirement income amount of money = (the amount of income amount of money - retirement allowance exemption such as separation pay) X

[after the revision]
The amount of income amount of money - retirement allowance exemption such as Retirement income amount of money = separation pay

About sum of income percent to affect Retirement income, measures to subtract the amount of money equivalent to a one-tenth from amount of money that we multiplied tax rate (6% of municipal tax, prefectural tax 4%) by amount of money of Retirement income and got were abolished.

[the revised front]
Sum = Retirement income amount of money X tax rate - (1/10 Retirement income amount of money X tax rate X) of income percent to affect Retirement income

[after the revision]
Sum = Retirement income amount of money X tax rate of income percent to affect Retirement income

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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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