The ruling party's tax adjustment Tax system amendment strengthens the unmarried single parent

The ruling party's tax adjustment Tighten the tax reform outline Unmarried single parents apply widow deduction December 11 18:41

Both the Liberal Democratic Party and Komeito Party are scheduled to open on the 11th, and the contents of the tax reform guidelines for the next fiscal year will include unmarried single parents who will be able to reduce their income tax in the same way as their spouses are died or divorced. Was hardened.

According to it, even for unmarried single parents, income tax and resident tax are reduced for households with annual income of 5 million yen or less, just like single parents who died or divorced from their spouse To apply “Widows Deduction”.

On the other hand, with regard to "Widows deduction", there are currently only income restrictions for men, and the same income restrictions are set for women based on the criticism of "inequality".

In addition, to promote the introduction of the next generation communication standard 5G, if it is approved by the government review for mobile phone companies that develop base stations, 15% of the investment will be deducted from corporate tax for the next two years. It is included to allow either a 30% increase in the amount that can be treated as a loss per year to reduce corporate tax.

Furthermore, in order to prepare an environment for investing the company's internal reserves for investment, domestic large-scale enterprises, etc., compared to domestic venture companies that have met certain requirements, such as being listed for less than 10 years after establishment for the next two years. When investing more than 100 million yen, 25% of the investment is deducted from taxable income.

With regard to “NISA”, a preferential tax system for individual investors, the system will be extended for five years after 2024, when the investment expires, and the system will be reviewed.

Specifically, for the year limited to relatively low-risk investment trusts, etc., a new “reservation frame” of up to 200,000 yen will be established, and it will be possible to invest in stock as before, up to 1.20 million yen. An “investment quota” is being created.

The preferential taxation system “Tsumidate NISA” for long-term asset management will be extended to 2042, and if it starts by 2023, it will secure a 20-year investment period.

In addition, in order to reduce land of unknown owners and properly tax on property tax, each local government is obliged to declare the 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 easier to sell vacant lots, there are also measures to reduce the tax burden on land where the sale amount is less than 5 million yen.

The Liberal Democratic Party's chairman of the Amari tax system will meet with Prime Minister Abe on the 11th, confirming measures for single parents who are unmarried, and formally deciding the tax reform outline for next year.