配当控除とは？ この税金を軽減するための手段のひとつが、配当控除です。配当金の元になっているのは企業の利益。企業はこの利益に対して、すでに法人税を支払っています。配当金からも税金を徴収すると、二重で課税することになってしまいます。
配当控除とは、この二重課税を解消するための制度です。課税される所得額が1,000万円以下の人であれば、所得税は10％、住民税は2.8％が配当控除で戻ってきます。課税される所得金額が1,000万円を越える部分については、所得税5％、住民税1.4％が控除の対象です。
実際に配当控除を利用できるのは、日本に本店を構える法人からの配当のみ。外国法人から受ける配当は対象となりません。みなし配当や、非上場株式からの配当金も配当控除を受けられます。また、株の配当金だけでなく、国内上場株式投資信託の分配金も対象となります。
What is the Dividend Deduction? One means of reducing this tax is the dividend deduction. The source of dividends is a company's profits. Companies already pay corporate tax on these profits. If taxes are collected from dividends as well, they are taxed twice.
The dividend tax credit is designed to eliminate this double taxation. If your taxable income is 10 million yen or less, 10% of your income tax and 2.8% of your inhabitant tax will be returned to you through the dividend deduction. For the portion of taxable income exceeding 10 million yen, 5% of income tax and 1.4% of inhabitant tax are deductible.
In practice, the dividend deduction is only available for dividends received from corporations headquartered in Japan. Dividends received from foreign corporations are not eligible. Deemed dividends and dividends from unlisted stocks are also eligible for the dividend deduction. In addition to dividends from stocks, dividends from domestic listed stock investment trusts are also eligible.
No.1250 配当所得があるとき(配当控除) – 国税庁
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