Separate taxation - Bunrikazei (English spelling) separate taxation

Japanese: 分離課税 - ぶんりかぜい（英語表記）separate taxation

Of all taxable income attributable to a tax entity (taxpayer), certain income is not combined with other income, but is taxed at a specific tax rate as an independent tax base. Generally, the tax burden is often reduced. Income tax is generally based on comprehensive taxation, but certain income may be subject to separate taxation depending on the nature of the income or specific policy objectives. In Japan, separate taxation is permitted for retirement income and forest income (Income Tax Act, Article 22), and interest income and dividend income within a certain range (Special Taxation Measures Act, Articles 3, 8-2, 4). (1) Interest income, (2) dividends from corporate bond-like beneficiary certificates, (3) dividends from privately offered public bonds and other investment trusts, (4) prize money from prize-paying deposits, (5) compensation for fixed-term savings and other financial products, and (6) redemption gains on certain discount bonds. (1) to (5) are subject to withholding tax at 20% (15% income tax and 5% local tax), and (6) is subject to withholding tax at 18% (16% for certain items).

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

ある租税主体（納税義務者）に帰属するすべての課税所得のうち，特定の所得について他の所得とは合算せず，それだけを独立の課税標準として特定の税率を適用して課税するもの。一般に税負担が軽減される場合が多い。所得税は総合課税が原則になっているが，特定の所得については所得の性格や特定の政策目的から分離課税が行なわれる場合がある。日本では退職所得と山林所得（所得税法22），一定範囲内の利子所得と配当所得（租税特別措置法3，8条の2，4）について分離課税が認められている。(1) 利子所得，(2) 社債的受益証券の配当，(3) 私募公社債等運用投資信託の配当，(4) 懸賞金付預貯金の懸賞金など，(5) 定期積立など金融類似商品の補填金など，(6) 一定の割引債の償還差益で，(1)～(5)は 20%（所得税15%，地方税5%），(6)は 18%（特定のものは 16%）が源泉徴収される。

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