How tax of equity investment is tax-exempt

You need to choose whether "specific account" or "general account" when you open an account in securities company. And in particular account There are two types of "no withholding" and "There withholding". People who are already opening an account, you should see a lot of people have to "Yes collection specific account-source". In this way, because there is no need for tax return even increase how much profits.

"No withholding" is seemingly benefits is no unlikely, but in fact it also has one advantage. Although not well known, if the equity investment of the income year total less than 200,000 yen, tax return I no longer needed ... ie duty free.

In more detail, tax equity investments, and to calculate the tax rate in conjunction with the salary income as miscellaneous income "general taxation", by the amount of the equity investment to calculate the tax rate individually has become that you can choose the "declaration separate taxation" you.

In the case of general taxation (specific account, withholding no collection & general account), profit of equity investments are as "miscellaneous income", calculates the tax rate by summing and salary income, you will need to file a final tax return yourself. Since the tax rate depends on the person's income, 50% if the person of the highest tax rate (income 18 million or more), you 10% is imposed even the most cheap people. However miscellaneous income is unnecessary declaration's year less than 200,000 yen, ie profit of equity investment There are benefits to become "tax-exempt (Tax zero)" if less than 200,000 yen.

On the other hand, "there collection specific account-source" Many people choose to become a separate self-assessment taxation, tax is calculated as 10% in uniform. However, in the case of filing separate taxation, even for a total annual profit of less than ¥ 200,000, automatically 10% worth it if a particular account will be deducted. If for example the annual profit is barely of 190,000 yen, but taken automatically the tax of 19,000 yen if a particular account, and if the general account and declaration becomes unnecessary, it is a translation that 19,000 yen is a "tax-free" . And fiscal 2012, we plan to tax of equity investment is price increase from 10% to 20% (strictly now have been reduced tax rate, it is returned to the original 20%). This means that since 2012, is there a possibility that Ekizei of up to about 40,000 yen (200,000 yen less than × 20%) occurs.

Also as was a profit of more than 200,000 yen, because fewer people if the tax rate of income requires only 10%, if the tax rate of the equity investment is back to 20%, it will be obtained regardless of the magnitude of the profit. Especially in originally people need tax return, such as self-employed, if well tax saving to have tax rate is 10% of people, time and effort it might be better to have the "no specific account-withholding" because is almost unchanged does.