In 2008, filing begins with 2/18. Such people forget VOL.3, US tax! And is rather high.

You dispose of stock or mutual fund during the 2007 (transfer income, such as stocks that people) who is eligible, their choice is a general account of a special account or a special account at “withholding is” is, “without withholding information stated please check first.

People have to tax

The following people must tax regardless of the advantages and disadvantages.

• Payroll income other than income more than 200000 yen including a gain on sale of shares, trading in the General accounts and specific account without withholding salary earners
(Payroll income other than income required is less than 200000 Yen income tax tax required but separate filing)
• Pensioners, coming out of the surplus in transactions in the General accounts and specific account without withholding
○ surplus exceeds 380000 Yen in trading in the General accounts and specific account without withholding, housewife,

In the following pages, but not an obligation to the tax introduces the case better.

Should the tax man

Went to favor is corresponding to the following people are tax obligations is not.

• 2006 Who want carried loss for the year 2008 or later
• Withholding salary earners have been trading in a particular account, there is loss carry forward from previous year
• Withholding salary earners have been trading in a particular account, deficit is concerned, some accounts
• Withholding have been trading in a particular account surplus within 380000 housewife,

Is owed three years of losses and want attention. Must declare all transactions to report in 2007, no person who would carried loss since 2005 to 2008. True is the carry-over loss on transfer of shares listed on, employment equity investment transfer loss and loss on redemption and cancellation of cases.

Which is nice and subtle person

Last case is subtle, from either advantage estimates will choose.

• Pensioners in withholding and trading in a specific account, or that during the year-earlier loss or deficit is part of the account
(National health insurance premiums may increase reduces income tax is speaking only income tax returns, that understand the income municipality)
• Withholding such profitable trades in a specific account, 380000 Yen in total over a year earlier loss carried there housewife
（ will refund part of the income of his wife, the husband spouse deduction will void. Household tax may increase as the whole ）

«Help» listed stocks and…
Domestic stocks, listed real estate investment trusts, traded stock index funds, Bank Securities, foreign market stocks, convertible bonds listed on the stock, listed on foreign investment, listed preferred securities, listed on the venture capital fund, non-traded public shares funds

　• • • Securities tax archives • • •

And in particular account withholding and you select
-VOL.2 stock disposal to Tok on income tax
-VOL.1 stock dividends to Tok on income tax