本文
Abridged explanation of the prefectural tax system in Niigata
Table of Taxpayer / Basis for Tax Calculation
As of Aplil 1, 2021
| Type of Prefectural Tax | Taxpayer | Basis for Tax Calculation | |||
|---|---|---|---|---|---|
| Ordinary Taxes | Direct Taxes | Prefectural Inhabitant Tax | Individual Prefectural Inhabitant Tax |
1. Individuals who reside in the prefecture and had income during the previous year (Per Capita-Based/Income-Based） 2. Individuals who have offices, business facilities or residences in the prefecture and reside in a municipality other than the ones where those properties are located（Per Capita-Based） |
Income-Based： Income after deductions such as the basic deduction and dependent deduction *”Income” is the amount after deductions for expenses, employment income, etc.. |
| Corporate Prefectural Inhabitant Tax |
1. Enterprises with offices or business facilities in the prefecture (Per Capita-Based / Enterprise Tax- Based) 2. Enterprises that have no office or business facilities in the prefecture, but have dormitories, accommodations, and/or clubhouses in the prefecture. (Per Capita-Based only) |
1. Per Capita-Based: 2. Enterprise Tax-Based： Corporate tax rate |
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| Interest Income-Based | Individuals who receive interest at financial institutions located in the prefecture | Value of interest (Interest on public and corporate bonds other than specified public corporate bonds, bank saving interest, gains on one-time endowment insurance, etc.) paid | |||
| Dividend Income-Based | Individuals who reside in the prefecture and receive dividends on listed stocks | Value of dividends | |||
| Capital Gains-Based | Individuals who reside in the prefecture who obtain capital gains from the transfer of securities | Value of capital gains derived from transfer of securities in account | |||
| Enterprise Tax | Individual Enterprise Tax |
Individuals with offices or business facilities in the prefecture working in commerce or industry | Value equal to income earned minus the business owner deduction | ||
| Corporate Enterprise Tax |
Corporations with offices or business facilities in the prefecture. ・Corporations whose capital exceeds 100 million JPY (Earnings-Based + Additional Value-Based + Capital-Based) ・Electricity suppliers (excluding retail electricity and power generation), gas suppliers, and insurance providers (Revenue-Based) ・ Electricity suppliers engaged in retail electricity supply and power generation supply (Revenue-Based) ・Other businesses (Income-Based) |
Earnings-Based: Income Additional Value-Based: The amount of additional value (rewarded salary + paid interest + paid rent ± profits and losses in single fiscal year) Per Capita-Based: Amount of Capital Revenue-Based: Amount of Revenue |
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| Special Business Tax (National Tax) |
Corporations that pay corporate enterprise tax | The amount of corporate income tax (income-based or per capita-based) | |||
| Real Estate Property Acquisition Tax | Individuals or businesses who have acquired land or buildings through purchase, construction, gifts, exchanges, etc. | Value of acquired real estate property (land or buildings) as determined by the valuation standards of fixed assets | |||
| Automobile Tax | Environmental Performance-Based | Individuals or businesses who acquire motor vehicles. | Value of vehicle at time of acquisition | ||
| Type-Based | Owners of motor vehicles (in the case of the installment sales, the primary operator of the vehicle). | Annual amount per vehicle (depends on vehicle type and displacement) | |||
| Mine-Lot Tax | Holders of mining rights (legal permission to extract resources from the ground). |
Size of the mining property (area with legal designation for mining) in hectare units | |||
| Prefectural Fixed Assets Tax | Individuals or businesses, who own large-scale depreciable assets with values exceeding preset thresholds | Value of the asset(s) minus the tax imposed by the municipality | |||
| Nuclear Fuel Tax | Owners of facilities with nuclear reactors installed for electricity generation | Value-Based: Total value of the nuclear fuel inserted into the facility's reactor Output-Based: Total thermal output of the reactor up to the last day of the tax period |
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| Indirect Taxes | Local Consumption Tax | Transfer-Based | Self-employed individuals and corporations | Total revenue collected as consumption tax at point of sale | |
| Freight-Based | Individuals or businesses collecting freight from overseas | Total revenue collected as consumption tax at the point of receiving freight from overseas | |||
| Prefectural Tobacco Tax | Individuals or businesses engaged in the wholesale or manufacture of tobacco products | Number of cigarettes sold to retailers within the prefecture | |||
| Golf Course Usage Tax | Golf course users | Usage charge and number of holes in the course | |||
| Diesel Fuel Acquisition Tax | 1．Individuals or businesses who acquire diesel fuel from primary distributors or contractors 2．Individuals or businesses, who sell or use alternative fuel such as kerosene to power motorized vehicles |
Volume of diesel fuel acquired or used | |||
| Special-Purpose Taxes |
Direct Taxes | Hunting Tax | Individuals who complete prefectural hunter registration | *Tax amount depends on license type. | |
| Indirect Taxes | Industrial Waste Tax | Operators of intermediate disposal business and generators of industrial waste that is carried to final disposal sites | Weight of industrial waste carried to final disposal sites | ||
Ordinary Taxes: The usage is not specified.
Special Purpose Taxes: The Usage is specified
Direct Taxes: The taxes are paid by taxpayers directly to national or municipal government
Indirect Taxes: The taxes are indirectly paid through a third party (such as the owner of a corporation)
