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					(2) City News SHIBUYA March 1, 2010 No. 106


                                              Have You Filed Your Tax Returns?
Due date for filing income tax returns and gift tax                the revisions. In principle, Application Forms for Housing         tion of vehicle registration differ depending on types of ve-
returns and payment: March 15 (Mon.)                              Loan Deductions from Resident’s Tax do not need to be              hicles.
                                                                  submitted.
Due date for filing consumption tax for sole pro-
                                                                  If it is better for you to calculate amounts in existing methods
                                                                                                                                     ●Procedures for small motorcycles, etc.
prietors and payment: March 31 (Wed.)                                                                                                ◆Registration
                                                                  (this may apply to those who are eligible for averaging taxa-
*Delinquent tax and penalties may need to be paid if                                                                                 If individuals having registered their residence or registered
                                                                  tion for income tax), however, you are able to choose the
 you file and pay taxes after the due date or your tax                                                                                as a foreign resident in Shibuya and corporate entities whose
                                                                  application of deductions calculated in existing methods. In
 return is filled out incorrectly.                                                                                                    offices are located in the city purchase small motorcycles
                                                                  this case, you are required to submit Application Forms for
Inquiries: Shibuya Tax Office                                                                                                         with a capacity of 125cc or less or minicars, or if those owing
                                                                  Housing Loan Deductions from Resident’s Tax by March 15.
(Address: 1-10 Udagawa-cho; Tel: 3463-9181; *only                                                                                    such vehicles move into Shibuya City from other municipali-
                                                                  If you fail to submit the application forms, you are considered
in Japanese)                                                                                                                         ties, they are required to apply for registration of their small
                                                                  to choose the application of new deductions.
                                                                                                                                     motorcycles or minicars at the City Office.
Resident’s Taxes                                                  ●Ordinance-designated organizations eligible                       Please file for the Light Motor Vehicle Tax and apply for
(Special City Resident’s Tax and                                   for tax deduction of donations                                    registration of your small motorcycles or minicar at the City
Metropolitan Resident’s Tax)                                      ◆Organizations eligible for City Resident’s Tax deduction          Office with the following items:
                                                                    of donations                                                     - Personal Seal (signature also acceptable for foreign resi-
Resident’s Tax consists of City and Metropolitan resident’s
                                                                  - Public Interest Incorporated Shibuya City Worker’s Social          dents)
tax. Resident’s Taxes are levied by the city where you reside
                                                                    Welfare Association (newly designated)                           - Identification Documents (Driver’s License, Foreign Resi-
as of January 1. They consist of a levy based on the total in-
                                                                  - Shibuya City Social Welfare Corporation                            dent Registration Certificate, etc.)
come of the previous year and a per capita levy assessed
                                                                  - Shibuya City Council of Social Welfare                           - If you purchase vehicles at stores: Certificate of Sales:
without regard to income. Those residing in Shibuya City as of
                                                                  ◆Donations to which Metropolitan Resident’s Tax                    - If you acquire the ownership from others: Certificate for
January 1, 2010 who received an income from January 1 to
                                                                     deduction is applied                                              Cancellation of Registration for Light Motor Vehicle Tax
December 31, 2009 are required to file resident’s tax returns.
                                                                  Donations granted on and after January 1, 2009 to organiza-          and Certificate of Transfer of Vehicle Ownership
Those who meet any of the following cases, however, are not
                                                                  tions designated by Tokyo Metropolitan Government Ordi-             (For small motorcycles or less or minicars whose registra-
required to file returns:
                                                                  nance are subject to deductions from Metropolitan Resident’s         tion is not canceled, current License Plate and Certificate of
1) Those who have already filed an income tax return with a
                                                                  Tax for fiscal 2010. For more information, please contact the         License Plate Issuance are required in place of Certificate
   tax office.
                                                                  Tokyo Metropolitan Government Bureau of Taxation or each             for Cancellation of Registration for Light Motor Vehicle
2) Those whose source of income is only salary and whose
                                                                  eligible organization.                                               Tax.)
   employer has submitted reports of salaries paid to them to
                                                                  *Each amount in excess of ¥5,000 of donations to organiza-         - If you move into the city: Certificate for Cancellation of
   the City Office.
                                                                    tions designated by Shibuya City Ordinance or Tokyo                Registration for Light Motor Vehicle Tax
Filing period: Until March 15 (Mon.) *excluding Saturdays
                                                                    Metropolitan Ordinance is subject to each deduction from           (For small motorcycles or less or minicars whose registration
and Sundays
                                                                    City Resident’s Tax or Metropolitan Resident’s Tax.                is not canceled, current License Plate and Certificate of Li-
Filling place & inquiries:
                                                                    The amounts are deducted from an applicable income-                cense Plate Issuance are required in place of Certificate for
Taxation Sections I, Taxation Division on the 3rd floor of the
                                                                    based levy at a rate of 6% for City Resident’s Tax and 4%          Cancellation of Registration for Light Motor Vehicle Tax.)
City Office (Tel: 3463-1719)
                                                                    for Metropolitan Resident’s Tax. Deduction amounts are           If your proxy conduct procedures on behalf of you or small
Taxation Sections II, Taxation Division on the 3rd floor of
                                                                    limited to 30% of gross income.                                  motorcycles or minicars are registered in corporate name,
the City Office (Tel: 3463-1726)
                                                                  *You are required to file tax returns with a tax office in order     please contact us.
Revisions to Resident’s Tax (Special                                to receive an income tax deduction. (In this case, you are not   ◆Cancellation of Registration
City Resident’s Tax and Metropolitan                                required to file them with the City Office.)                       If you dispose of your vehicle, transfer the ownership of your
Resident’s Tax)                                                                                                                      vehicle to others, move out of Shibuya City, or your vehicle
                                                                  ●Extension of the period during which reduced                      is stolen, you are required to complete the procedures for
●Establishment of special tax deduction system                     tax rates for dividends and capital gains from                    cancellation of vehicle registration.
 for housing loans                                                 listed shares are applicable                                      Please file for the Light Motor Vehicle Tax and apply for the
A housing loan deduction system has been established for          The period during which reduced tax rates (Income Tax: 7%;         cancellation of the registration of your small motorcycle or
those taking up residence between 2009 and 2013. Housing          Resident’s Tax: 3%) are applicable will be extended to De-         minicar at the City Office with the following items:
loan deductions caused by the transfer of tax revenue sources     cember 31, 2011.                                                   - Personal Seal (signature also acceptable for foreign resi-
(for those taking up residence between 1999 and 2006),
which have been adopted since the fiscal 2008, will be treated     ●Establishment of special deduction system for                       dents)
                                                                   long-term capital gain from transfer of land                      - License Plate (you are required to pay ¥200 for recompense
in the same way.
                                                                   (applied after the fiscal 2016)                                      if you cannot return the license plate)
If you are eligible for special housing loan deductions from
                                                                  If individuals transfer lands being obtained between January       - If your vehicle is stolen and you report it to the police: Ac-
income tax, amounts that have not been deducted from in-
                                                                  1, 2009 and December 31, 2010 which belong to them for               ceptance number, year, month, and date of acceptance, and
come tax are deducted from Resident’s Tax as follows.
                                                                  more than 5 years as of January 1 of the year when the trans-        the name of the police station to which you have reported (if
◆Applicable residence start year: 1999–2006, 2009–2013                                                                                 you do not know the information, please contact the police
*For those taking up residence between 2007 and 2008, only        fer is made, a special deduction of \10 million applies to the
                                                                  long-term capital gain.                                              station exercising jurisdiction over the area where your ve-
 deductions from income tax are applicable (deductions                                                                                 hicle is stolen)
 from Resident’s Tax inapplicable).                               Inquiries:
                                                                  Taxation Sections I, Taxation Division on the 3rd floor of the        In this case, you are not required to pay ¥200 for recom-
◆How to calculate housing loan deductions from Resident’s                                                                              pense.
                                                                  City Office (Tel: 3463-1719)
   Tax                                                                                                                               - Certificate of License Plate Issuance (please let us know if
                                                                  Taxation Sections II, Taxation Division on the 3rd floor of
The smaller of either of the following amounts is deducted                                                                             you lose the certificate)
                                                                  the City Office (Tel: 3463-1726)
from Resident’s Tax (income-based levy):                                                                                             - Identification Documents (Driver’s License, Foreign Resi-
- Of special housing-loan deductibility amounts, any remain-      For Those who Own Light Motor                                        dent Registration Certificate, etc.)
  ing portion of the amounts deducted from income tax             Vehicles (Light Motor Vehicle Tax)                                 - Unpaid Light Motor Vehicle Tax
- 5% of the total amount of income-taxable total income, in-      Individuals and corporate entities owning light motor vehicles     *Please let us know even if you lose or damage a license
  come-taxable retirement income, and income-taxable for-         as of April 1 of each year are subject to Light Motor Vehicle        plate.
  estry income (up to ¥97,500)                                    Tax, which is assessed on a yearly basis.                          Inquiries: Tax Affairs Section, Taxation Division (Tel:
◆Filing                                                           Even if you dispose of your vehicle or transfer the vehicle        3463-1704)
Application Forms for Housing Loan Deductions from Resi-          ownership on and after April 2, you are required to pay            ●Procedures for light motor vehicles, ordinary
dent’s Tax do not need to be submitted. The application of        Light Motor Vehicle Tax for that year in full because you           vehicles, and motorbikes with a capacity of
deductions is determined and deduction amounts are calculat-      own the vehicle as of April 1. If you move out of Shibuya
                                                                                                                                      125 cc or more
ed, in accordance with residence start dates, special housing-    City on and after April 2, you are required to pay the tax for
                                                                                                                                     As for these vehicles, please complete necessary procedures
loan deductibility amounts, and types of special housing-loan     that year in full to Shibuya City. Those who own vehicles on
                                                                                                                                     at the following reception counters.
deductions described in tax returns or salary payment reports     and after April 2 are subject to Light Motor Vehicle Tax from
submitted by employers. The deduction amounts will apply to       the following year.                                                ◆Ordinary vehicles and motorbikes with a capacity of
the calculation of Resident’s Tax for fiscal 2010. Please make     Vehicles to which Light Motor Vehicle Tax applies:                  125 cc or more
sure that your tax return or salary payment report is filled out   - Small motorcycles (with a capacity of 125 cc or less)             Tokyo Transport Branch Office (1-12-17 Higashioi, Shi-
correctly and be sure to submit it by the due date.               - Light motorbikes (with a capacity of 250 cc or less)              nagawa-ku)
                                                                                                                                      Tel: 050-5540-2030 (registration help desk)
◆If those taking up residence between 1999 and 2006               - Motorbikes (with a capacity of larger than 250 cc)
  choose existing deductions:                                     - Light motor vehicles (with a capacity of 660 cc or less)         ◆Light three-wheeled and light four-wheeled vehicles
Housing loan deductions from income taxes, adopted as in-         - Special light vehicles                                            Light Motor Vehicle Inspection Organization (3-3-7
terim measures caused by the transfer of tax revenue sources,     - Minicars                                                          Konan, Minato-ku)
are treated in the same way as the deductions established by      Please note that places for vehicle registration and cancella-      Tel: 3472-1561



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posted:4/12/2011
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