年金受給者もふるさと納税はできる？｜年金受給者の控除限度額の計算方法を解説【プロから学ぶマネー講座】 | サライ.jp｜小学館の雑誌『サライ』公式サイト

自治体はふるさと納税を通じて寄附金を受け取り、寄附者の所得税や住民税を計算する際に寄附金を控除することができます。寄付をするとさまざまな返礼品がもらえ、誰でも利用できます。年金受給者もふるさと納税を行うことができ、控除限度額は年金所得金額、所得税、住民税によって計算されます。具体的な計算例も示され、控除限度額を超えないよう注意が必要です。ふるさと納税は年金受給者にも適用される制度であることが説明されています。

Local governments can receive donation funds through hometown tax payment, and when calculating the income tax and resident tax of donors, they can deduct the donation. Donors can receive various gifts when they donate, so many people may use this system. Only those with income can benefit from the insurance premium deduction.

Therefore, if you are receiving only a pension, or if the pension makes up the majority of your income, you may have doubts about whether you can benefit from hometown tax payment.

This time, Mr. Yoshitaka Nakagawa of Cleras Tax Accounting Corporation introduced the points to be aware of when pension recipients make hometown tax payments based on years of knowledge and experience in tax return filing.

Table of contents
Can pension recipients also make hometown tax payments?
Can pension recipients receive a housing tax deduction?
How is the deduction limit calculated for pension recipients?
What is the deduction limit if you have both pension and salary income?
Generalization

Can pension recipients also make hometown tax payments?

Hometown tax payment is a system where you can donate money to each prefecture or municipality to support your hometown or the municipality you want to support. As you all know, when you make a hometown tax payment, the local government will send you local specialty products as gifts in return.

The types of gifts range from food such as meat and seafood to fruits, juices, alcoholic beverages, and handicrafts, and choosing the right gift for yourself is one of the charms of hometown tax payment. There is no special restriction on who can use hometown tax payment.

Are pension recipients entitled to a housing tax deduction?

Anyone can use hometown tax payment As mentioned above, hometown tax payment is a system where donations to local governments nationwide are deductible from income tax and resident tax. In principle, the entire amount (excluding the self-payment of 2,000 yen) can be used as a deduction for income tax and resident tax. However, there are limits to the deductible amount, so please be careful.

In other words, the maximum amount deductible varies depending on the individual’s income, so if you make a large donation without checking the deduction limit, the excess donation amount will be deducted from income tax and resident tax. Failure to do so will result in not being able to enjoy these benefits.

Also, the price of the gifts for hometown tax payment is typically 10-30% of the donation amount. If the donation exceeds the taxable limit, it is usually cheaper to purchase normally, so it is important to calculate the limit based on the relationship with the received pension amount.

How is the deduction limit calculated for pension recipients?

When calculating the pension deduction limit, you need to know the pension income amount and the deduction limit. First, the pension income amount is the amount of miscellaneous income related to public pensions, minus the amount of public pension deduction from the pension income amount.

The deduction amount varies depending on whether you are over 65 years old or whether your other income is over 10 million yen. Next, calculate the deduction limit based on the following income tax and resident tax deduction amounts.

Income tax deduction

The amount deducted from income tax is calculated by the following formula.

(Hometown tax payment – 2,000 yen) × Income tax rate = Income tax deduction amount

* The deduction amount for hometown tax payment is capped at 40% of total income.

The income tax rate is set so that the higher the taxable income, the higher the rate (progressive taxation), and the applicable tax rate is applied to the taxpayer. In other words, the higher the income, the higher the tax rate.

Resident tax deduction

If the special deduction amount for resident tax does not exceed 20% of the resident tax income ratio, it is calculated by the following formula.

(Hometown tax payment – 2,000 yen) × (100% – 10%) [basic part] × Income tax rate = Amount deducted from resident tax

If you have both pension and salary income, what is the deduction limit?

There are people who receive a pension along with their salary, so I would like to simulate the deduction limit using specific numbers.

[Example] 66 years old, pension income of 3 million yen, salary income of 3 million yen (social insurance premiums, basic deduction not deductible)

1: Find the income tax rate.

(1) Total income

a. Pension income: 3 million yen – 1.1 million yen (public pension deduction) = 1.9 million yen

b. Salary income: 3 million yen – 0.98 million yen (salary income deduction) = 2.02 million yen

c. Total: a + b = 3,920,000 yen

(2) Deductions: 480,000 yen (basic deduction) + 392,000 yen (social insurance premium deduction) × 3 = 872,000 yen

* The social insurance premium deduction is calculated as 10% of total income.

(3) Taxable income: (1) – (2) = 3,048,000 yen

If the taxable income is 3.048 million yen, using the simplified tax rate table, the tax rate is 10%.

[National Tax Agency: Income Tax Rates No. 2260]

2: Calculate the household tax amount for each income.

(1) Total income amount: 3.92 million yen

(2) Deductions: 430,000 yen (basic deduction) + 392,000 yen (social insurance premium deduction) = 822,000 yen

(3) Resident tax payment: (1) – (2) = 3,098,000 yen

The resident tax amount is 309,800 yen (3,098,000 yen × 10%)

3: Find the maximum amount you can make for your hometown tax payment.

(Hometown tax payment – 2,000 yen) × (100% – 10% – 10%) ≤ 309,800 yen × 20%

The hometown tax payment amount should be <= 61,960 yen ÷ 80% + 2,000 yen, making the maximum amount for hometown tax payment about 79,450 yen.

Generalization

The charm of hometown tax payment is that you can receive local specialty products based on the donation amount, but finding the desired gift is also one of the pleasures. However, there is a risk of loss if you exceed the deduction limit for hometown tax payment, so it is important to understand the limit.

There are many hometown tax payment portal sites where you can easily calculate the deduction limit by entering income and deductions. However, if you have pension and salary income, or other income, you may not know how to enter this information. It is a good idea to understand the computing system first before using these portals.

Composition and editing/ Keiko Matsuda (Kyoto Media Line /