今朝の勉強会は、本年7月1日からスタートした国外転出時課税制度についてです。
「国外転出時課税制度の概要」
事由→国外転出(国内に住所と居所を有しなくなること）
要件→①国外転出時に1億円以上の有価証券等を有すること
②国外転出の日前１０年以内に国内在住期間が５年超であること
申告期限→納税管理人の届出ありの場合は、所得税の確定申告期限。
納税管理人の届出なしの場合は、国外転出の時まで。
注意すべき点は、
本制度の適用を受ける申告がされなかったものの、適用が見込まれる“課税見込事案”があり、一定の有価証券等を保有する者が国外転出した場合だけでなく、非居住者に対し有価証券等の相続や贈与があった場合も対象とされます。
来年５月からは、課税見込事案選定システムが導入されるようです。
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