{"id":631,"date":"2012-11-08T16:31:29","date_gmt":"2012-11-08T07:31:29","guid":{"rendered":"http:\/\/tk-tax-accounting.com\/?p=631"},"modified":"2024-05-25T02:19:22","modified_gmt":"2024-05-25T02:19:22","slug":"english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89","status":"publish","type":"post","link":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/","title":{"rendered":"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09"},"content":{"rendered":"

On November 30, 2011, the Japan Diet approved a bill for taking “Special Measures to secure the financial resources for reconstruction after the Great East Japan Earthquake”. As a result, there will be<\/span>\u00a0an increase in the income tax rate effected by the “Special Reconstruction Income Tax” and regulation will be put in force from 2013\/1\/1 to 2037\/12\/31 for 25 years whereby\u00a0a tax rate of 2.1% will be imposed on the standard National Income tax.<\/p>\n

Taxable person<\/p>\n

<\/span><\/strong>National Income Tax payers are supposed to pay the “Special Reconstruction Income Tax”.<\/p>\n

Object of taxation<\/p>\n

<\/span><\/strong>The Special Reconstruction Income Tax will be\u00a0imposed on<\/span> incomes from 2013 to 2037. Regarding salaried workers, the tax will be collected by the withholding tax from 2013.<\/p>\n

Base of Taxation<\/p>\n

<\/span><\/strong>The Special Reconstruction Income is calculated based upon income tax.<\/p>\n

The amount of tax = Income tax X 2.1%<\/p>\n

Note: Residents whose foreign tax credit exceeds\u00a0income tax can deduct the remaining foreign tax credit from the Special Reconstruction Tax.<\/p>\n

Base income tax to calculate the Special Reconstruction Income Tax<\/span><\/strong><\/p>\n\n\n\n\n\n\n
Income tax<\/strong><\/td>\n<\/tr>\n
Resident\u00a0\u00a0 <\/strong><\/td>\nPermanet resident<\/strong><\/td>\nIncome tax on worldwide income<\/td>\n<\/tr>\n
Non-permanent residen\u00a0 <\/strong><\/td>\nIncome ax on domestic source income and foreign source income<\/p>\n

which is sent to Japan<\/td>\n<\/tr>\n

Non-resident<\/strong><\/td>\nIncome tax on domestic source income<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

Filing an income tax return<\/p>\n

<\/span><\/strong>Regarding income from 2013 to 2047, the income tax return has to be filed together with the Special Reconstruction Income tax return.<\/p>\n

<\/p>\n

Payment<\/p>\n

<\/span><\/strong>Tax payers who file the above tax returns have to pay the income tax together with the Special Reconstruction Income tax by Mach 15.<\/p>\n

<\/p>\n

Withholding tax<\/p>\n

<\/span><\/strong>Withholding agents have to collect the withholding tax including the Special Reconstruction Income tax. 2.1% of the tax rate is imposed on<\/span> the existing withholding tax.<\/p>\n

<\/p>\n

The total tax rate<\/strong><\/span><\/p>\n

The total tax rate \uff1d Income tax rate(%) \u00d7 102.1\uff05<\/p>\n

Ex 1)<\/p>\n\n\n\n\n

Income \u00a0 tax rate(%)<\/strong><\/td>\n		\uff15<\/td>\n\uff17<\/td>\n10<\/td>\n15<\/td>\n16<\/td>\n18<\/td>\n20<\/td>\n<\/tr>\n
Total \u00a0 tax rate(%) \uff08Income tax rate\u00d7102.1\uff05\uff09<\/strong><\/td>\n\u00a05.105<\/td>\n\u00a07.147<\/td>\n\u00a010.21<\/td>\n\u00a015.315<\/td>\n\u00a016.336<\/td>\n\u00a018.378<\/td>\n\u00a020.42<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ex 2)<\/p>\n

Interest income on deposit \u00a020% + 15% \u00d7 2.1% (15% is income tax) + 5% (5% is local tax) = 20.315%<\/p>\n

Ex 3)<\/p>\n

Accountant fee\u00a0 10% +10% \u00d7 2.1% = 10.21%<\/p>\n

 <\/p>\n

By Certified Public Accountant & Tax Accountant, Koji Takahashi<\/p>\n

Tokyo & Yokohama<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

On November 30, 2011, the Japan Diet approved a bill for taking “Special Measures to secure the financial resources for reconstruction after the Great East Japan Earthquake”. As a result,…<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-631","post","type-post","status-publish","format-standard","category-news-2"],"yoast_head":"\nSpecial Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09 - TK Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09 - TK Partners\" \/>\n<meta property=\"og:description\" content=\"On November 30, 2011, the Japan Diet approved a bill for taking “Special Measures to secure the financial resources for reconstruction after the Great East Japan Earthquake”. As a result,...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\/\" \/>\n<meta property=\"og:site_name\" content=\"TK Partners\" \/>\n<meta property=\"article:published_time\" content=\"2012-11-08T07:31:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-25T02:19:22+00:00\" \/>\n<meta name=\"author\" content=\"Koji Takahashi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Koji Takahashi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/\"},\"author\":{\"name\":\"Koji Takahashi\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#\\\/schema\\\/person\\\/a3951c112d232f9a38234796734d8eb1\"},\"headline\":\"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\",\"datePublished\":\"2012-11-08T07:31:29+00:00\",\"dateModified\":\"2024-05-25T02:19:22+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/\"},\"wordCount\":326,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/\",\"url\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/\",\"name\":\"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09 - TK Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#website\"},\"datePublished\":\"2012-11-08T07:31:29+00:00\",\"dateModified\":\"2024-05-25T02:19:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#website\",\"url\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/\",\"name\":\"TK Partners\",\"description\":\"Tax Accountants in Yokohama | English-Speaking Support\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#organization\",\"name\":\"TK Partners\",\"url\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo.png\",\"width\":225,\"height\":111,\"caption\":\"TK Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/#\\\/schema\\\/person\\\/a3951c112d232f9a38234796734d8eb1\",\"name\":\"Koji Takahashi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fdf8156c02f976856f0756602e54705f641c4645a66cd3ccc679180b7a7713f8?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fdf8156c02f976856f0756602e54705f641c4645a66cd3ccc679180b7a7713f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/fdf8156c02f976856f0756602e54705f641c4645a66cd3ccc679180b7a7713f8?s=96&d=mm&r=g\",\"caption\":\"Koji Takahashi\"},\"url\":\"https:\\\/\\\/www.tkpartners.or.jp\\\/en\\\/author\\\/koji-takahashi\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09 - TK Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\/","og_locale":"en_US","og_type":"article","og_title":"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09 - TK Partners","og_description":"On November 30, 2011, the Japan Diet approved a bill for taking “Special Measures to secure the financial resources for reconstruction after the Great East Japan Earthquake”. As a result,...","og_url":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\/","og_site_name":"TK Partners","article_published_time":"2012-11-08T07:31:29+00:00","article_modified_time":"2024-05-25T02:19:22+00:00","author":"Koji Takahashi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Koji Takahashi","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/#article","isPartOf":{"@id":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/"},"author":{"name":"Koji Takahashi","@id":"https:\/\/www.tkpartners.or.jp\/#\/schema\/person\/a3951c112d232f9a38234796734d8eb1"},"headline":"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09","datePublished":"2012-11-08T07:31:29+00:00","dateModified":"2024-05-25T02:19:22+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/"},"wordCount":326,"publisher":{"@id":"https:\/\/www.tkpartners.or.jp\/#organization"},"articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/","url":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/","name":"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09 - TK Partners","isPartOf":{"@id":"https:\/\/www.tkpartners.or.jp\/#website"},"datePublished":"2012-11-08T07:31:29+00:00","dateModified":"2024-05-25T02:19:22+00:00","breadcrumb":{"@id":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tkpartners.or.jp\/en\/english-special-reconstruction-income-tax-%ef%bc%88%e5%be%a9%e8%88%88%e7%89%b9%e5%88%a5%e6%89%80%e5%be%97%e7%a8%8e%ef%bc%89\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tkpartners.or.jp\/en\/"},{"@type":"ListItem","position":2,"name":"Special Reconstruction Income Tax \uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09"}]},{"@type":"WebSite","@id":"https:\/\/www.tkpartners.or.jp\/#website","url":"https:\/\/www.tkpartners.or.jp\/","name":"TK Partners","description":"Tax Accountants in Yokohama | English-Speaking Support","publisher":{"@id":"https:\/\/www.tkpartners.or.jp\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tkpartners.or.jp\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tkpartners.or.jp\/#organization","name":"TK Partners","url":"https:\/\/www.tkpartners.or.jp\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tkpartners.or.jp\/#\/schema\/logo\/image\/","url":"https:\/\/www.tkpartners.or.jp\/wp-content\/uploads\/2026\/10\/logo.png","contentUrl":"https:\/\/www.tkpartners.or.jp\/wp-content\/uploads\/2026\/10\/logo.png","width":225,"height":111,"caption":"TK Partners"},"image":{"@id":"https:\/\/www.tkpartners.or.jp\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.tkpartners.or.jp\/#\/schema\/person\/a3951c112d232f9a38234796734d8eb1","name":"Koji Takahashi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/fdf8156c02f976856f0756602e54705f641c4645a66cd3ccc679180b7a7713f8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/fdf8156c02f976856f0756602e54705f641c4645a66cd3ccc679180b7a7713f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fdf8156c02f976856f0756602e54705f641c4645a66cd3ccc679180b7a7713f8?s=96&d=mm&r=g","caption":"Koji Takahashi"},"url":"https:\/\/www.tkpartners.or.jp\/en\/author\/koji-takahashi\/"}]}},"_links":{"self":[{"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/posts\/631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/comments?post=631"}],"version-history":[{"count":1,"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/posts\/631\/revisions"}],"predecessor-version":[{"id":6938,"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/posts\/631\/revisions\/6938"}],"wp:attachment":[{"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/media?parent=631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/categories?post=631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tkpartners.or.jp\/en\/wp-json\/wp\/v2\/tags?post=631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}