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The first difference in the tax of the stock investment is the account section instead of the stock selection.
The "withholding" of a specific account is a convenient option for beginners because the securities company replaces the tax calculation and tax payment significantly. On the other hand, if you want to use profits, losses, dividend deductions, foreign tax deductions, it may be more important to make a final declaration.
First Con まず
First of all, it is difficult to choose "withholding" of a specific account.
Simple. The securities company creates annual trading report on the sale and dividends of listed stocks, etc., and as a rule, the account with a collection of source tax will be charged to the account.
However, this doesn’t mean that you don’t have to make a final declaration. People who use multiple securities companies, people who want to carry out losses after the next year, people who want to optimize dividends and foreign tax deductions may have more residues than those who file.
Three Account Segments
| Account Category | Tax calculation | Postal Code | 向いている人 |
|---|---|---|---|
| Special account and withholding | ulated by the securities company and collected the source | Less | For beginners, those who want to easily report |
| No special account / withholding | A securities company creates annual trading report | Declaration is required | Individuals who want to manage taxes |
| General Account | Profit and loss calculation by yourself | More | Special circumstances |
Many people choose "withholding" because it is easy to reduce tax mistakes.
It is better to report even if there is a source collection
Here are three examples:
| Home | Reason for declaring |
|---|---|
| Profit by A Securities, Loss by B Securities | You may be able to calculate profits and losses across your account |
| Annual loss left | It is possible to carry over the transfer loss of listed shares for three years following the following year |
| Foreign Share idends | You may be able to adjust double taxation with foreign tax deduction |
It is convenient to have a tax account, but it does not automatically do everything until tax optimization.
It may be better not to申告
If you deem the profit of the account with a collection of source, the total income amount may be calculated.
Persons involved in dependents, use deductions, national health insurance premiums, local government benefits and burden judgments may have a different burden if they only see the refund.
It is important to see not only tax but also social insurance and dependent conditions together.
- Beginners are easy to handle with specific account and withholding
- Even if there is a source collection, the declaration is related to the profit and loss settlement and the transfer deduction
- Normal account is heavy to calculate by yourself
- Return申告ling also confirms impact on dependents and insurance premiums
Selecting an account can be seen as a geographical setting before starting investment. However, it is the basic that you want to understand first because it is directly connected to the tax and the rest of the hand.
出典
This article is reconst、ted for investment beginners based on the taxation of listed shares and information of the National Tax Agency for Specific Accounts.
- Date: 2026-05-23