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日本对出售证券的个人取得的资本收益,从1989年4月1日开始征税。实施这一新制度采用三种方法: 1、原则上,出售证券的资本收益应单独纳税,税率为比例税率26％。资本亏损不能冲抵其他所得,也不能向前或向后结转。 2、当新挂牌公司的股票在其挂牌之前已被拥有三年以上,并在其后的一年之内出售给证券公司或通过证券公司出售时,应纳税所得额减少到资本收益的一半,即实际税率为13％。
Japan’s capital gains on the individuals selling securities began to be taxed on April 1, 1989. There are three ways to implement this new system: 1. In principle, the capital gains from the sale of securities should be taxed separately at a tax rate of 26%. Capital losses can not offset other gains, nor can they be carried forward or backwards. 2. When a newly listed company’s stock is owned more than three years before its listing, and sold to a securities company within a year or sold through a securities company, the taxable income is reduced to half of the capital gains, The actual tax rate is 13%.