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How to use guide for employees

Q. What should I enter for my income breakdown?

対象:
労務管理プラン(旧スモールプラン)人事・労務エッセンシャルプラン(旧スタンダードプラン)プロフェッショナルプラン¥0プランHRストラテジープラン

A. Please refer to the content below and enter the information.

Please refer to the National Tax Agency’s website for the types of earnings and detailed calculation methods.

Types of earnings and taxation system | National Tax Agency

Employment income(給与収入)

This refers to income received from your current workplace, such as the salary and bonuses.

Employment income also includes the salary and any bonuses received from your previous job this year (2021).

Business earnings(事業所得)

This refers to earnings from business and includes sectors such as agriculture, forestry, aquaculture, manufacturing, wholesale, retail, and services.

The business earnings amount is the amount obtained after subtracting necessary expenses from the total income amount.

Necessary expenses are the required cost of sales, selling expenses, administration expenses, and other expenses associated with obtaining income from the above types of business.

Miscellaneous earnings (including pension income)(雑所得(年金所得を含む))

This refers to earnings that do not fall under any of the other categories such as pensions based on a life insurance contract, interest income, lecture fees, royalties, and manuscript fees as well as public pensions such as the national pension, employee's pension, and mutual aid pension.

The miscellaneous earnings amount is the amount obtained after totaling miscellaneous earnings related to public pensions and miscellaneous earnings from sources besides public pensions (such as income related to side jobs that are continuous for the purpose of gaining profit).

Dividend earnings(配当所得)

This refers to earnings from surplus received by shareholders and investors from corporations, distribution of profits, distribution of surplus, distribution of monies from investment corporations, and distribution of profits from specified trusts issuing beneficiary certificates and investment trusts.

The dividend earnings amount is the amount obtained after subtracting the loan interest in acquiring things such as shares from the income amount.

Some dividend earnings are not included in the income amount, so please refer to the National Tax Agency website for details.

Real estate earnings(不動産所得)

This refers to earnings from leasing real estate, establishing and leasing real estate rights such as superficies, and leasing ships and aircraft.

The real estate earnings amount is the amount obtained after subtracting necessary expenses from the total income amount.

Necessary expenses include repair expenses, non-life insurance premiums, property taxes and depreciation expenses related to the leased real estate.

Resignation earnings(退職所得)

This refers to lump-sum payments based on the social insurance system as well as earnings from lump-sum pensions and severance pay received due to resignation.

The resignation earnings amount is the amount equivalent to half of the sum obtained after subtracting the resignation earnings deductible amount from the income amount.

Earnings other than the above

Other earnings are as follows.

The method for calculating earnings depends on the conditions, so please check the National Tax Agency website.

Capital gains(譲渡所得)

This refers to earnings from the transfer of assets such as land, buildings, shares, and golf memberships.

Timber earnings(山林所得)

This refers to earnings from the logging and transfer of timber (with a holding period exceeding 5 years).

Occasional earnings(一時所得)

This refers to earnings from prize money, lottery winnings, payouts from horse racing and bicycle racing bets, life insurance lump-sums, maturity returns from non-life insurance, money and goods donated by corporations, and reward money for finding lost property.

Besides those listed above, interest earnings subject to comprehensive taxation or self-assessed separate taxation, dividend earnings related to listed stock selected for self-assessed taxation, capital gains related to general stock to which self-assessed separate taxation is applied or capital gains related to listed stock, and miscellaneous earnings related to futures trading also apply as other earnings.

Please check the National Tax Agency website for details.