I would like to know about securities tax regulations.
1. Taxation on Capital Gains from Listed Stocks, etc. For individual customers who earn profits from the sale of listed stocks, etc., a tax rate of 20.315% (15.315% income tax and reconstruction special income tax, 5% local inhabitant tax) will apply. This tax rate may change due to future revisions, etc.
2. Taxation on Dividends, etc. from Listed Stocks, etc. The method of reporting dividends for individual customers differs depending on whether their account has withholding tax or not. If withholding tax is applied, a final tax return is generally not required. If no withholding tax is applied, a return must be filed under either separate taxation or comprehensive taxation. When dividends are paid to individual customers, a tax rate of 20.315% (15.315% income tax and reconstruction special income tax, 5% local inhabitant tax) will apply to the dividends. If you hold 3% or more of the total outstanding shares, comprehensive taxation will generally apply. This tax rate may change due to future revisions, etc.
3. Offsetting Capital Losses and Dividends: By receiving dividends and other income in a specified account with withholding tax, you can offset capital losses against dividends and other income without filing a tax return. The refund will be credited to your securities account at the beginning of January of the following year. If you have a specified account with withholding tax and wish to offset gains and losses with another company's securities account, you will need to file a separate tax return. For the documents required when filing your tax return, please refer to the "Documents Issued" section in the table for capital gains tax on listed stocks, etc., above.
4. Carryforward of Capital Losses: If you incur capital losses as a result of transactions over a one-year period (January to December), you can deduct these losses from capital gains on listed stocks, etc., and dividends, etc., for up to three years from the following year by filing a tax return. Please note that you must file a tax return every year to receive the three-year carryforward deduction. Carryforward losses cannot be calculated within a specified account, so please consult your nearest tax office or tax accountant for details regarding carryforward losses.
2. Taxation on Dividends, etc. from Listed Stocks, etc. The method of reporting dividends for individual customers differs depending on whether their account has withholding tax or not. If withholding tax is applied, a final tax return is generally not required. If no withholding tax is applied, a return must be filed under either separate taxation or comprehensive taxation. When dividends are paid to individual customers, a tax rate of 20.315% (15.315% income tax and reconstruction special income tax, 5% local inhabitant tax) will apply to the dividends. If you hold 3% or more of the total outstanding shares, comprehensive taxation will generally apply. This tax rate may change due to future revisions, etc.
3. Offsetting Capital Losses and Dividends: By receiving dividends and other income in a specified account with withholding tax, you can offset capital losses against dividends and other income without filing a tax return. The refund will be credited to your securities account at the beginning of January of the following year. If you have a specified account with withholding tax and wish to offset gains and losses with another company's securities account, you will need to file a separate tax return. For the documents required when filing your tax return, please refer to the "Documents Issued" section in the table for capital gains tax on listed stocks, etc., above.
4. Carryforward of Capital Losses: If you incur capital losses as a result of transactions over a one-year period (January to December), you can deduct these losses from capital gains on listed stocks, etc., and dividends, etc., for up to three years from the following year by filing a tax return. Please note that you must file a tax return every year to receive the three-year carryforward deduction. Carryforward losses cannot be calculated within a specified account, so please consult your nearest tax office or tax accountant for details regarding carryforward losses.