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国外財産調書について／Reporting Form for Assets Located Outside Japan
2023.04.20 [Thu]
国際税務及び資産税を専門に取り扱う、村田綜合税務会計事務所です。
本日は国外財産調書制度について紹介致します。
We are Murata Sogo Tax Accountant Office, specializing in international taxation and asset taxation.
Today, we would like to introduce the Form for Assets Located Outside Japan.
Today, we would like to introduce the Form for Assets Located Outside Japan.
1. 概要 Overall
日本における居住者（非永住者を除く）の方で、その年の年末に5,000万円を超える国外財産をお持ちの方は、財産の内容、数量、価額を記載した国外財産調書を、お住まいの税務署に提出する必要があります。
Residents in Japan (excluding non-permanent residents) who have foreign assets exceeding 50 million yen at the end of the year are required to submit a Form for Assets Located Outside Japan to your local tax office, describing the contents, quantity, and value.
2. 提出対象となる方 Who Must File
年末において、5,000万円を超える国外財産をお持ちの、居住者（非永住者を除く）が対象となります。
ちなみに、「居住者」とは、国内に住所を有し、または現在まで引き続いて1年以上居所を有する個人をいい、「非永住者」とは、居住者のうち、日本国籍を有しておらず、かつ、過去10年以内において国内に住所または居所を有していた期間の合計が5年以下である個人の方です。
Residents (excluding non-permanent residents) who have foreign assets exceeding 50 million yen at the end of the year can be targeted.
A "resident" is an individual who has a domicile or residence in Japan for at least one year, and a "non-permanent resident" is an individual who is not a Japanese citizen and has had a domicile or residence in Japan for less than five years within the past 10 years.
A "resident" is an individual who has a domicile or residence in Japan for at least one year, and a "non-permanent resident" is an individual who is not a Japanese citizen and has had a domicile or residence in Japan for less than five years within the past 10 years.
3. 提出期限 Due Date
その年の翌年3月15日までに、所轄税務署への提出が必要となります。但し、令和5年分以降の提出期限は、その年の翌年6月30日となります。
It must be submitted to the tax office by March 15 of the following year of the year. However, the deadline for 2023 and thereafter is June 30 of the following year.
4. 注意事項 Caution
国外財産調書を提出期限内に提出した場合には、国外財産調書に記載がある国外財産に係る所得税等・相続税の申告漏れが生じたときであっても、その国外財産に係る過少申告加算税または無申告加算税が5パーセント軽減される一方、提出期限までに提出されなかったり、記載すべき財産の記載がない場合には、過少申告加算税または無申告加算税が5パーセント加重されます。
If a taxpayer submits the Form by the due date, the penalty for understatement or nondeclaration of income tax or inheritance tax on the foreign assets is reduced by 5%. On the other hand, if the tax return is not submitted by the due date, or if the property to be described is not described, further additional tax of 5 percent will be added on the penalty.
国外財産調書の提出は、特に外国人の方や、過去に海外に長期間滞在された方が対象となりやすい制度です。この制度について、より詳細にお知りになりたい方は、弊所までお問い合わせ下さい。
The submission of this report is likely to be applicable to foreigners and those who have stayed abroad for a long period of time in the past. If you would like to know more about this Form, please contact us.
お問い合わせはこちら / Please feel free to contact us.