Liberal tax adjustment Tax system amendment to establish a general rule Widows deduction applied to unmarried single parents December 11th 17:28
The Liberal Democratic Party tax examination committee is a subcommittee that opened on the 11th, and unmarried single parents also included the contents of the tax reform outline of the next fiscal year that included reducing income tax in the same way as spouses and bereaved or divorced parents. Solidified.
According to this, even for single parents who are not married, as with single parents who died or divorced from their spouse, they will reduce income tax and resident tax for households with annual income of 5 million yen or less. "Widower exemption" is applied.
On the other hand, with regard to “Widows deduction”, women now have the same income restrictions as there are criticisms that only men have income restrictions and “inequality”.
Also, in order to promote the introduction of the next-generation communication standard, 5G, 15% of the investment will be paid from corporate tax for two years from the next fiscal year if it is approved by the government review for mobile phone companies that develop base stations. Incorporation of either deduction or reduction of corporate tax by increasing the amount that can be treated as a loss to 30% per year is included.
In addition, in order to create an environment in which the company's internal reserves can be used for investment, it has not been listed for less than 10 years since its establishment in the next two years. If the company invests more than 100 million yen, 25% of the investment will be deducted from taxable income.
Regarding “NISA”, a preferential tax system for individual investors, the system will be extended for 5 years after 2024, when the investment expires, and the system will be reviewed.
Specifically, up to 200,000 yen that can be invested in stocks as before, with a new “reservation frame” of up to 200,000 yen for the year limited to relatively low-risk investment trusts. To create an “investment quota”.
The preferential taxation system “Tsumidate NISA” for long-term asset management will extend the deadline to 2042, and if it starts by 2023, it will secure a 20-year investment period.
In addition, in order to reduce the land of unknown owners and properly tax the property tax, each local government must declare its name and address to the local government before registering it for those who inherited the land by ordinance. In order to promote the effective use of land by making it easy to sell vacant land, and measures that can require the use of land, measures to lighten the tax burden are included for land with a sale amount of 5 million yen or less.
The Liberal Democratic Party's chairman of the Amari tax system has met with Prime Minister Abe on the 11th to confirm measures for unmarried single parents, etc. We will formally decide.