NAO News letter January 9, 2007

【給与等に係る新源泉徴収税額表-平成19年１月から適用】

平成１１年に景気対策を目的に時限的措置として導入された個人所得税及び個人住民税の定率減税が全廃されます。
この改正は、個人所得税については平成１９年１月から、個人住民税については平成１９年６月徴収分から適用されます。

また、地方分権を進めるための国から地方への税源移譲の実施に伴い、個人所得税については平成１９年１月から、個人住民税については平成１９年６月徴収分から税率が改正されます。

これらの改正に伴い、平成１９年１月より支払われる給与等から源泉徴収される所得税額が変わっておりますのでご注意ください。
　　　　　　　　　　　　　　　　

【New rate of withholding income taxes from salary payment-effective date:
from Jan. 2007】

The fixed-rate tax cut of the individual income tax and the individual inhabitant tax, which was enacted in 1999 as part of the measures to boost the Japanese economy, is abolished.
This amended tax abolishment has started from January 2007 for individual income tax and June 2007 for individual inhabitant tax.

In order to transfer a portion of tax revenue from the national government to the local government for the decentralization, tax rates will be changed from January 2007 for individual income tax and from June 2007 for individual inhabitant tax.

Please note that the amount of withholding income taxes from salary payment has been changed accordingly from January 2007.