海外扶養親族特定還付手続きサポートのパイオニア
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奥様の比国側親族に対して、その日常生活を支援する目的で海外送金を仕向けている場合は「税金還付」の対象になります。
比国に在住する奥様の3親等以内ご親族各位が「生活支援をしている比国側側親族である」旨の実態を証明するための法的要件を満たした、国内外の各種証明書類を整えたうえで、過年分の所得税及び復興特別所得税の確定申告を住所地管轄の税務署に行うことにより、同税務署からは既に勤務先の給与から徴収、納付済である源泉徴収税(国税)及び市役所、区役所等からは、国税に連動して給与から徴収、納付済である市町村民税(住民税)について、還付及び減額を受けることができます。
毎年春先になると、いわゆる「確定申告」に関するメディアの報道が始まります。
所得税法第120条を法的根拠として、「2月15日から3月15日の間に確定申告を行ってください」という主旨の報道がされ、税務署側もそれを推奨しています。しかし、これは誤った情報の拡散です。
多くの方々がメディアによるミスリードに起因して、誤った情報を得ているにすぎません。つまり、一般の給与所得者の場合には、前年分の所得に連動して翌年度の住民税の賦課が決定、毎年6月から勤務先経由の特別徴収による給与天引きがされることで納付が始まります。(納付期間は翌年の5月までの12ヶ月間の分割納付)但し、これは明らかに行政側における住民税の賦課事務上の都合です。所得税法により確定申告は、土日祝祭日を除き最大過去5年に遡って通年いつでも行えます。
即ち、要件を満たせば税務署からは最大過去5年分の還付を受けることができます。それに連動して市町村役場税務課からも、最大過去5年度の住民税の還付と減額を確実に受けられます。国側及び行政側が推奨している確定申告期間を無視して、2月15日から3月15日以外に確定申告を行っても、一切問題はありません。これは、行政側において、住民税の賦課という一連の作業が一番スムーズに進行するように、納税者の全てを核心的にミスリードしているだけです。
令和4年分迄の確定申告では送金額に関する規定は皆無でした。
しかし、令和5年分(2023年分)以後の確定申告により非居住者である海外扶養親族控除を取り込む際には新審査基準が適用されます。その詳細は以下をご熟読下さい。
ご年齢が30歳~69歳までの海外扶養親族控除対象者への送金額に関する新たな審査基準ですが、税務署側が当該年齢範囲のご親族を海外扶養親族として控除対象者として認めるための絶対要件は、「控除対象者1名につき=年額38万円以上の生活費の送金実態」です。但し、16歳~29歳及び70歳以上のご親族は、年間最低5,000円前後×4回以上程度を目安とした海外送金の確実な実行です。即ち、年間最低送金額が20,000円程度でも税務署側の審査要件を満たすということです。
逆説的な解説をすると、年齢要件が16歳~29歳まで及び70歳以上の海外扶養親族に関しては、確定申告者名義で個別に仕向けた生活費の海外送金の実行と送金疎明資料の提出だけが審査上の基準要件であり、その海外送金額に関する明確な審査基準は、一切存在しておりません。
(この審査基準は、今から令和4年分以前の確定申告を行う際にも適用されます)
令和5年分以後の確定申告において、ご年齢条件により控除される金額が異なりますが、
詳細は以下のとおりです。
最も有利な控除が得られるご年齢は19歳~22歳に該当する海外特定扶養親族です。(国税=63万円/住民税=45万円)、次に有利なご年齢は70歳以上の方です。(国税=48万円/住民税=38万円)、16歳~18歳及び30歳~69歳の方は右記のとおりです。(国税=38万円/住民税=33万円)
海外控除対象者の確定申告年時点における年齢区分と所得税及び住民税の控除額の一覧
Pagkonsidera sa kaso ng asawang banyaga (kabilang ang kaso ng nagpalit na ng pagkamamamayan) Pagbabalik ng Tax na binayaran sa pamamagitan ng pagkakaroon ng pamilya at mga kamag-anak na may kaukulang pagkakakilanlan na nabibigyan ng supportang pangkabuhayan.
“Nagpapadala ka ba ng pera sa pamamagitan ng overseas remittances upang makatulong at masuportahan ang pamilya at mga kamag-anak mo sa kanilang pang araw-araw na kabuhayan?
Sa katunayan, sa kabila ng pagkakaroon ng malaking pamilya at maraming kamag-anak na nakakatanggap ng suportang pangkabuhayan mula sa panig ng Japan, ay ang katotohanang ang estado ng hindi patas na pagbubuwis ay napanatili at napabayaan na sa loob ng mahabang panahon. Pwede ninyo kaming tanungin tungkol sa mga bagay na ito. Ipakikita namin sa inyo ang mabisang paraan upang humantong sa kalutasan sa kaalaman ng pag-iisip batay lang sa obserbasyon at karanasan ng estado noon (empirical theory) na naaayon sa Article 122 ng Income Tax Law at ng Article 74 ng General Tax Regulations Law, na sa napakaraming taon ay aming binigyang pansin at diin sa pamamagitan ng mahusay at wastong pagkaunawa.
Sa pangkalahatan, itinuturo ng tanggapan ng buwis na ang huling takda ng panahon ng pagbabalik ng buwis ay mula ika 15 ng Pebrero hanggang ika 15 ng Marso ng bawat taon. Pero hindi ito ang totoong kahulugan nito gaya ng nalalaman ng karamihan na basically ay ito ang maling pag aakala. Merong mga iba ibang kadahilanan para magfile ng ganitong buwan at petsa. In general,
Maaari kang magfile ng income and residencetax return para sa nakaraang limang taon sa loob ng bawat taon kahit anong buwan at petsa.
Hindi ito iniaanunsyo ng tax authorities sa mga residente dito sa Japan.
Ang bagong patakaran ay ang mga sumusunod:
1. Sa bawat isang myembro ng pamilya na beneficiary, na may edad na
30 years old hanggang 69 years old ay nararapat na may padalang
remittances na may minimum na total amount of JPY 380,000 yen sa loob ng isang taon.
2. Subalit sa mga myembro ng pamilya na beneficiary, na may edad na
16 years old hanggang 29 years old at 70 years old pataas, ay katulad
pa rin ng dating bagong patakaran na nag-umpisa noong taong 2016.
Kaya malaki pa rin ang pagkakataon na makapag apply nitong Income
Tax Refund.
3. Ang isang benepisyo dito, ay ang edad na 19 years old hanggang 22 years old na pamilya, na kahit magkano ang padalang halaga at ginawang beneficiary, ay mas malaki ang kwenta ng marerefund sa kadahilanang ang ganyang edad ay kadalasang mga estudyante at malaki ang expenses. Kaya kung may kapatid o mga pamangkin na nasa ganyang age bracket ay mas malaking tulong dito sa income and residence tax refund.
Ang talahanayan sa ibaba ay nagpapakita ng halaga na maaari mong ibawas sa iyong kita
For Foreign Nationals (including the case of naturalization), Tax Refund procedure can be done by declaring families and relatives who are receiving financial living support and by showing their proof of relationship.
"Are you doing overseas remittances to support the financial living life of your families and relatives?"
In fact, despite the existence of multiple relative dependents and families whose living support expenses has been provided by the Japanese side, there's the finding truth that the state of unfair taxation has been sustained and neglected over a long period of time. We can answer this question. We will show you the effective means to lead to the solution in the said method of the state considering only on their experiment and observation before (empirical theory) based on Article 122 of the Income Tax Law and on Article 74 of the General Tax Regulations Law, which we have took in and understand fully with clarity and accuracy for so many years.
Generally, the Tax Office instructs that the final income tax return is from 15th of February to 15th of March of each year, but this is not the real meaning of this, like everybody knows.
There are some rare reasons behind to do the filing on this date.
And the general truth is that you can apply for this income and
Residence tax return anytime all year round for past five years.
The tax authorities didn’t announced all about this to the residents here in Japan.
We’re here informing you at the very earliest time that there will be another changes of policy in National Tax Office concerning
This Tax Refund Application starting 2023. (From Reiwa 5 nen bun)
The new policies are as follows:
1. For each individual of member of your family that you’re going to declare as your beneficiary, aged 30 years old up to 69 years old should have a remittances of minimum total amount of JPY 380,000 yen for each year.
2. But from each individual of member of your India side family that you’re going to declare as your beneficiary, aged 16 years old up to 29 years old and up to 70 years old above, is just the same policy that have done since 2016. So, there’s still a big chance to can easily apply this Income and Residence Tax Refund. (Reduction)
3. The beneficial advantage here, is that the age of 19 years old up to 22 years old members of your family, though they are not in the age bracket of having minimum remittance, and declare as beneficiary, the estimate amount of refund for each of them is bigger because that ages are usually students and have a lot of expenses. So, if there are siblings or nephews and nieces in that age bracket,
the Income and Residence Tax refund (Reduction) will be of great help.
The table below shows the amount you can deduct from your Income and Residence Tax
在日中国人,包括巳帰化的香港、台湾人,
與日本人結婚的中国人配偶者扶養本国親族的税金退還手続説明
你対居住在中国的親族是否有経済上的援助?
很多人都在経済上支援海外親族生活。但対於不公平的税收状況持續存在,這一事實在很長一段時間内被忽視。而本公司創建長達20余年,培育了多位経験豊富的人士。我們将根据“所得税法”第122条和“国税通則法”第74条,通過以法為依据和理論来解決税收問題。
対居住在中国三等以内的親族提供経済上的援助且有証明的華人。可以通過本公司把巳被征収的所得税和住民税得以退還。
当社紹介
- Company Profile -
当社では、ご依頼者様からの委任を受けた、専任税理士法人及び税理士が税務代行を円滑に進行する環境を整えることをその目的として、奥様の母国である比国における各種証明書類及び関係書類に関する詳細なご案内及び取り纏めのご指導、翻訳等のコンサルティング業務を行っております。
当社が行うコンサルティングを端緒として一般的な確定申告期間(例年2月15日~3月15日)には一切関係なく、通年に渡り本申告業務に精通した税理士法人及び税理士が日本側並びに比国側の関係書類を取り纏めたうえで「比国側親族に係る生活支援の実態を詳らかにした過年分の確定申告」を住所地管轄の税務署に行うことにより時効未成立期間の源泉所得税(国税)の還付請求を行うことができます。そして市町村民税(住民税)も還付されます。