I recently attended a tax accountant’s training on stock investment and asset management.
The training content of Mr. Adachi was very good for my own knowledge, experience, and providing accurate advice to customers, so I will summarize some TIPS.
✔ Sales gains and losses of gold and cryptocurrencies, and foreign exchange losses and gains are subject to comprehensive taxation.
✔ Taxes related to asset management are divided into income gains (dividend income) and capital gains (transfer gains).
✔ Dividends are taxed in ① comprehensive taxation ② declaration separate taxation ② withholding tax (20.315%).
✔ Comprehensive taxation final tax return is refunded if other income is small.
✔ Declaration separate taxation is refunded by loss and gain calculation.
✔ If you receive dividends in proportion to the number of shares, the sale loss and dividends are automatically offset.
✔ A specific account is an account where the securities company calculates the tax for you, and there is withholding tax and no withholding tax.
✔ A NISA account is an account where sales gains and dividends are tax-free for 5 years.
✔ A final tax return is required when a specific account without withholding tax and a general account record profits.
✔ Wrap accounts, individual national bonds, and bonds are not eligible for NISA.
✔ There are comprehensive taxation and declaration separate taxation for the final tax return of dividends.
✔ If you settle the tax relationship of dividends by withholding tax, you do not need to file a final tax return.
✔ If the taxable income amount exceeds 9 million yen, it is disadvantageous not to select comprehensive taxation for income tax.
✔ It is disadvantageous not to always select comprehensive taxation for resident tax.
✔ For dividends, you can choose whether or not to file a final tax return for each stock.
✔ For dividends for which a final tax return has been selected, choose either comprehensive taxation or declaration separate taxation uniformly.
✔ The only case where the sale gain does not need to be declared is when a specific account with withholding tax is selected.
✔ Sale loss is not required to be declared in any case, but it is necessary if you calculate loss and gain or carry over the loss.
✔ A final tax return is required if you calculate loss and gain or carry over the loss.
✔ The carryover of the sale loss is up to 3 years.
✔ Filing a final tax return affects the amount of spouse deduction and dependent deduction for income tax.
✔ Filing a final tax return affects national health insurance premiums, etc. on resident tax.
✔ If a specific account with a sale loss has interest and dividends, all final tax returns are required.
✔ If you forgot the final tax return of past losses, you can carry over the loss with a post-deadline declaration.
✔ If you forget to declare past losses, carry over with a rehabilitation claim for a general account and a specific account without withholding tax.
✔ There is no relief measure for a specific account with withholding tax if you forget to declare past losses.
✔ Sales losses and dividends of stocks through overseas securities companies cannot be calculated together.
✔ Sales losses of stocks through overseas securities companies cannot be carried over.
#Stock investment
#Asset management
#Specific account
#Taxes related to dividends
#Dividend source
#Withholding income tax
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