株や配当の確定申告で国民健康保険料がアップ！?でも住民税の『ある手続き』でこれを回避出来る！【特定口座と確定申告】※令和4年度確定申告で廃止となりました。

Summary

The video script discusses the complexities of tax reporting in Japan, particularly focusing on the implications of stock investments and dividends on one's tax obligations. It explains the different tax systems such as the 'kokumin kenko hoken' (national health insurance) and 'kyufukyo' (dependent deduction), and how they can affect an individual's tax status. The speaker advises on the benefits of proper tax declaration to avoid unexpected increases in health insurance premiums or being disqualified from dependent deductions. The script also touches on the 'tōshi zeimoku' (dividend tax system) and 'tōshi kōjō' (dividend deduction), explaining how they can be leveraged to one's advantage. It emphasizes the importance of understanding tax laws, especially for those involved in stock trading, to make informed decisions that can minimize tax burdens and maximize financial benefits.

Takeaways

• 📈 Investing in stocks can lead to complex tax situations, especially when it comes to declaring dividends and capital gains, which may affect health insurance premiums and support deductions.
• 💰 If you have a specific account for stocks and choose the correct tax filing method, you may not need to file a separate tax declaration, potentially simplifying your tax obligations.
• 🏦 The choice between 'kokutei shinkoku' (comprehensive tax) and 'shomei bunnri zeikoku' (separate filing tax) can significantly impact your tax rate and should be considered carefully based on your individual financial situation.
• 📉 Losses from stock trading can be carried forward for up to three years to offset future gains, which is an important consideration when deciding whether to file a tax declaration.
• 👪 The support deduction (fuyo kozo) and how it is calculated can be affected by your tax filing method, potentially impacting your tax liability and health insurance costs.
• 🏥 National health insurance premiums are calculated based on your income, which can include dividends and capital gains if you choose certain tax filing methods, leading to higher premiums.
• 📋 It's crucial to understand the tax implications of stock investments, as incorrect tax declarations can result in higher health insurance premiums and loss of support deductions.
• 🔄 The 'bunshi tekisuto' (split taxation) system allows for different tax treatments for income tax and resident tax, which can be strategically used to minimize tax liabilities and insurance costs.
• ❌ Choosing not to file a tax declaration ('shomei fuyo') for stock dividends and gains can exclude them from health insurance premium calculations, potentially reducing costs.
• 🤔 Careful consideration is needed when deciding on tax filing methods, as the benefits of tax reductions must be weighed against the potential increase in health insurance premiums and the loss of support deductions.
• 📚 Educating oneself on the tax system and consulting with tax professionals can help in making informed decisions and optimizing one's financial situation regarding stock investments and tax declarations.

Q & A

What is the potential impact of investing in stocks on one's health insurance costs?

Investing in stocks and receiving dividends can affect one's health insurance costs. If the income from dividends or stock sales increases one's total income to a certain threshold, it can lead to an increase in national health insurance premiums and potentially disqualify one from certain deductions or benefits.

What is the difference between '総合課税' (Sougo Zeimoku - Comprehensive Taxation) and '申告分離課税' (Shinkoku Bunri Zeimoku - Separate Declaration Taxation) in Japan?

総合課税 is a method where all types of income, including salary and dividends, are combined and taxed at a progressive rate. 申告分離課税, on the other hand, allows for certain types of income, like stock dividends, to be taxed separately at a fixed rate, which can be beneficial if it keeps one's overall tax burden lower.

How can one avoid the increase in health insurance premiums due to stock investments?

To avoid an increase in health insurance premiums, one can choose not to report (申告不要) their stock dividends or sales. This can keep the income from these sources from being included in the calculation of one's health insurance costs.

What is the '扶養控除' (Fuyo Kokyo - Dependent Deduction) and how does it work?

扶養控除 is a tax deduction in Japan for those who are financially supporting certain family members. The deduction can be applied if the total income of the dependents is below a certain threshold. However, the income from stock investments can affect this deduction if it is not chosen to be reported separately.

What is the '配当控除' (Hatou Kokyo - Dividend Deduction) and how does it benefit taxpayers?

配当控除 is a tax system in Japan that allows taxpayers to deduct a portion of their dividend income from their taxable income, effectively reducing the tax burden on dividend earnings.

What is the significance of '特定口座' (Tokutei Koka - Designated Account) in managing stock investments?

特定口座 is a type of account used for managing stock investments. If managed properly, it allows for源泉徴収 (Kengen Chosei - Withholding Tax) on dividends and capital gains, which can simplify tax reporting and potentially eliminate the need for a separate annual tax declaration for these investments.

How can one utilize the '繰越控除' (Koshi Zeimoku - Carry-over Deduction) when dealing with stock investment losses?

繰越控除 allows taxpayers to carry forward investment losses to offset future capital gains, reducing the taxable amount in subsequent years. This can be particularly useful when one has a significant loss in one year and expects to have gains in the following years.

What is the recommended approach for taxpayers who have a significant amount of investment income?

Taxpayers with significant investment income should carefully consider their tax strategy. It may be beneficial to use a combination of 申告分離課税 and 申告不要 to optimize their tax burden, while also considering the impact on deductions like 扶養控除 and health insurance costs.

How does the tax treatment of stock dividends differ from that of stock sales in Japan?

Stock dividends are often subject to源泉徴収, which means tax is withheld at the source. Taxpayers can choose between 総合課税 or 申告分離課税 for their dividends, which affects how they are taxed relative to other income. On the other hand, stock sales may result in capital gains or losses, which are typically taxed under the 総合課税 system unless specifically chosen to be separated.

What is the role of '年末調整' (Nemoto Seichou - Year-End Adjustment) in the context of Japanese taxation?

年末調整 is a process used in Japan to adjust an individual's tax payments for the year. It involves comparing the tax already withheld against the estimated annual tax liability and making any necessary adjustments before the end of the year.

What advice is given to taxpayers regarding the decision to file a tax return (確定申告) for stock investments?

Taxpayers are advised to consider their specific financial situation, including potential impacts on deductions and health insurance costs, before deciding whether to file a tax return for stock investments. It may be beneficial to consult with a tax professional to understand the implications of different tax strategies.