How to declare dividend income and transfer income of listed stocks, etc.

From 2024 (for 2023), the taxation method of income tax and municipal tax and prefectural tax will be matched, and you will not be able to select a different taxation method. Due to the above amendment, "Dividend income and transfer income of listed stocks, etc. (for specific accounts for which withholding tax has been selected)" declared in the final tax return will also be "declared" in municipal tax and prefectural tax. As it is included in "total income amount" of municipal tax, prefectural tax, please be careful when reporting after 2024 (for 2023). For details, please refer to "Handling with the abolition of a taxation system different from income tax related to financial income tax (PDF: 225KB)".

For dividend income and transfer income of listed stocks, etc. (for specific accounts for which withholding tax has been selected), different taxation methods can be selected, such as separate taxation for income tax and non-declaration for personal municipal tax and prefectural tax. I can do it.
If you choose a different taxation method for income tax and personal municipal tax / prefectural tax, you must file a declaration to select a taxation method different from income tax by the time the tax notification letter of personal municipal tax / prefectural tax is served. there is.
Information on this page is for those who are reporting to Yokohama City.
The method of filing when filing a personal municipal tax / prefectural tax return differs depending on the municipality.
If you are reporting outside Yokohama City, please contact the municipality to be declared.
　

① Describe and declare that you will be selected in the income tax return.
In the final income tax return table 2, "No need to file all specific dividends, etc." column (Declaration A) or "No need to report all specific dividends, specific shares, etc." column (Declaration B) Enter a circle.
※ Please refer to the “Guide to Income Tax and Special Reconstruction Income Tax Final Tax Return (External Site)” distributed by the tax office for information on how to enter a final income tax return.
※ For those who can select in the final tax return, dividend income and transfer income pertaining to stocks, etc. are only the amount of specially collected specific dividends, etc. and the amount of specially collected specific stock transfer income, all of which are personal Limited to those who intend to complete special collection in municipal tax and prefectural tax (except when all of them are not required to be declared in income tax).

② Describe and declare that you will be selected in the municipal tax / prefectural tax return
(1)　If you choose a taxation method different from income tax, please check the "Check column" in the lower right corner of the municipal tax / prefectural tax return form. At the same time, clearly indicate the portion of income tax return (copy) that selects a different taxation method among income such as dividends of listed stocks and transfer income, etc., which is attached, and the municipal tax / prefectural tax return Please indicate the tax formula for municipal tax and prefectural tax.
※ If there is a check in this column, the income such as dividends and transfer income of listed stocks, etc. will be taxed as described in the municipal tax / prefectural tax return or as not described.
(2)　If you choose comprehensive taxation for municipal tax and prefectural tax for income such as dividends on listed stocks, etc., please indicate the amount in the "Dividend" column of the municipal tax and prefectural tax return. If you choose separate taxation for dividend income and transfer income of listed stocks, etc., download and print the “Municipal Tax / Prefectural Tax Declaration Form (for Separate Taxation, etc.)” from the Motoichi website, or ask the ward office City Tax Section. Please submit the amount in the applicable column and submit it together with the municipal tax / prefectural tax return.

・If you choose a different taxation method for income tax and personal municipal tax / prefectural tax, you must file a declaration to select a taxation method different from income tax by the time the personal municipal tax / prefectural tax payment notice for the relevant year is served. (It cannot be applied after the tax notification letter has been sent.) 。
　
・Income tax and personal municipal tax / prefectural tax for which different taxation methods can be selected are income such as dividends on listed stocks and transfer income of listed stocks.
　
・Dividend income of listed stocks, etc. excludes payments received by large shareholders (those who hold 3% or more of issued stocks, etc.).
In addition, dividend income that corresponds to interest income cannot be selected for comprehensive taxation.
　
・Regarding the transfer income of listed stocks, etc., it is not possible to make it unnecessary to declare income related to transactions in specific accounts that are not withheld (for simple declared accounts) and general accounts.
　
・If there is a transfer loss of listed stocks and dividend income of listed stocks within the same withholding account, it is not possible to declare only dividend income.
　
・If you do not need to file a tax return, there is no deduction for the dividend percent or the transfer income percent for stocks, etc. related to the applicable income.

・If you fill in the “No need to declare all specific dividends, etc.” column or “No need to report all specific dividends, etc.” column in the final tax return, and there is no change from the contents of the declaration There is no need to submit a municipal tax / prefectural tax return again.

・In the case of personal municipal tax and prefectural tax, if you select and declare a taxation method other than the need to declare income such as dividends, transfer income, etc., the application of dependent deductions for personal municipal tax and prefectural tax, application of spouse deduction, tax exemption judgment Please note that it is included in the gross income amount and total income amount, which are the basis for various systems such as insurance benefits such as National Health Insurance and Medical Care for the Elderly, and Public Housing, and Medical Care for Elderly, and Public Housing, and Public Housing. In addition, if you select a taxation method that does not require a declaration in personal municipal tax or prefectural tax for dividends, transfer income, etc. declared in income tax, the total income amount, etc., which is the standard in the above various systems It is not included in the total income amount.

・For inquiries regarding the declaration, please contact each ward office Tax Division.

If you have any questions, please contact each ward office.