Reconstruction special income tax
As a reconstruction special income tax, it is necessary to pay additional tax on income tax from January 2013 onward. When collecting withholding income tax on income generated during the period from January 1, Heisei 20 to December 31, 197, income tax withholding obligor shall collect and pay the reconstruction special income tax together It was decided not to be.
(1) Amount to be collected withholding tax on reconstruction special income tax and income tax
The amount to withhold withholding tax on reconstruction special income tax will be equivalent to 2.1% of the amount of income tax to be withheld.
In fact, as follows, we collect the amount calculated by multiplying the payment amount etc. subject to withholding tax by the total tax rate of income tax and reconstruction special income tax, and pay it with one payment slip.
Payment amount X Total tax rate (%) = Amount of income tax and reconstruction special income tax to be withheld (rounded down to less than 1 yen)
Total tax rate (%) = Income tax rate (%) × 102.1%
(2) withholding tax on salaries etc. of reconstruction special income tax and income tax
With regard to salary etc, we collect the total amount of income tax and reconstruction special income tax based on the withholding tax table after the year of Heisei 20 and pay it with one income tax collection statement (payment slip).
(3) Reconstruction Special Income Tax Year-end Adjustment / Tax Return after Application of Withholding
Since the tax rate will be judged from the total income at the end of year-end adjustment and final return, the final payment will be adjusted for the amount that is not paid or refunded as before.
(Note) Since the withholding tax table for Heisei 20 and beyond is published by the National Tax Service Agency, please look at it if you want to know from monthly · daily amount.
(Note) Please note that the above revisions apply to income after January 2013.
Please do not hesitate to consult about final return on reconstruction special income tax.