Category | Type of income | Taxation |
---|---|---|
Coupon- bearing bonds |
Interest (interest income) |
○ Separate self-assessment taxation
|
○ Tax exemption (only for the disabled, etc.)
|
||
Profits from redemption (capital gain) |
○ Separate self-assessment taxation |
|
Profits from sale (capital gain) |
||
Discount Bonds (T-Bills and STRIPS) |
Profits from redemption (capital gain) |
○ Separate self-assessment taxation |
Profits from sale (capital gain) |
○ Separate self-assessment taxation |
Note 1: The tax rates on the income above are 15% income tax (special income tax for reconstruction (basically 2.1% of income tax) is imposed additionally from 2013 to 2037) and 5% local tax.
Note 2: It is able to offset profit/loss among the income above and income from listed stocks, etc.