Aggregate Taxation Method for Dividends - how to enter on Tax form?

[Seasider4374]

I bought some fund that pays monthly dividends in March last year, and set it to reinvest all dividends back into the fund.

Seeing @Tkydon's EXCELLENT response to @TimVest21's post of Dec 19th 2024 in this "Taxes" subforum I ran my numbers and "Aggregate Taxation Method" is the way for me to go this tax-filing period.

From some searching online it seems I need to enter the gross amount of dividends paid last year into sections ㋓ and ⑤ on the front page of my kakutei shinkoku (FA2204).

But what about on the second page (FA2304)? How should I complete the first table (underneath the address and name section) 「所得の内訳　（所得税及び復興特別所得税の現前徴収税額」？
In column 1 should I enter 配当?
In column 2 株式の配当?
In column 3, as I use Rakuten, should I enter 楽天証券, or the name of the actual fund?
Columns 4 & 5 gross dividends, and tax witheld at source I understand.

And also on the form I enter my business expenses on (FA7001/FA7051)? Should I enter the gross dividend income into ③ on FA7001, and also into the first table on FA7051?

Also, going down the Aggregate Taxation Method do I need to fill in other form(s) alongside the two double-sided forms I've had to prepare up until now?

Hope someone can advise.

[ChapInTokyo]

I bought some fund that pays monthly dividends in March last year, and set it to reinvest all dividends back into the fund.

Seeing @Tkydon's EXCELLENT response to @TimVest21's post of Dec 19th 2024 in this "Taxes" subforum I ran my numbers and "Aggregate Taxation Method" is the way for me to go this tax-filing period.

From some searching online it seems I need to enter the gross amount of dividends paid last year into sections ㋓ and ⑤ on the front page of my kakutei shinkoku (FA2204).

But what about on the second page (FA2304)? How should I complete the first table (underneath the address and name section) 「所得の内訳　（所得税及び復興特別所得税の現前徴収税額」？
In column 1 should I enter 配当?
In column 2 株式の配当?
In column 3, as I use Rakuten, should I enter 楽天証券, or the name of the actual fund?
Columns 4 & 5 gross dividends, and tax witheld at source I understand.

And also on the form I enter my business expenses on (FA7001/FA7051)? Should I enter the gross dividend income into ③ on FA7001, and also into the first table on FA7051?

Also, going down the Aggregate Taxation Method do I need to fill in other form(s) alongside the two double-sided forms I've had to prepare up until now?

Hope someone can advise.

I can't answer the latter part of your question (re FA7001/FA7051) but with regard to the first part, yes to entering the gross amt of dividends into ㋓ and ⑤, and yes to entering 配当、株式の配当、楽天証券、and gross dividends and tax withheld at source in the 「所得の内訳」section of FA2304.

I hope someone here can answer your question re FA7001/FA7051. I don't have those particular forms in my kakuteishinkoku, perhaps because I chose 申告分離課税...

[Tkydon]

If you elect to do Separate Method Taxation, then you fill in the details on Page III, and then back fill the numbers from Page III to Pages I and II.

If you elect to do Aggregate Method Taxation, then you just fill the numbers to Pages I and II directly.

[Seasider4374]

perhaps because I chose 申告分離課税...

Thanks for your quick and helpful response. Just out of interest, when filing dividends as a Self-Assesment tax basis are there any other forms (specific to dividends) that you need to file aside from FA2204/FA2304?

[ChapInTokyo]

perhaps because I chose 申告分離課税...

Thanks for your quick and helpful response. Just out of interest, when filing dividends as a Self-Assesment tax basis are there any other forms (specific to dividends) that you need to file aside from FA2204/FA2304?

You should also fill in the 外国税額控除に関する明細書（居住者用）. I'm not sure whether you're using the e-tax system to fill in your forms, butI I believe that if you use the 確定申告書作成コーナー, the form actually gets filled in I think by default.

[ChapInTokyo]

perhaps because I chose 申告分離課税...

Thanks for your quick and helpful response. Just out of interest, when filing dividends as a Self-Assesment tax basis are there any other forms (specific to dividends) that you need to file aside from FA2204/FA2304?

You should also fill in the 外国税額控除に関する明細書（居住者用）. I'm not sure whether you're using the e-tax system to fill in your forms, butI I believe that if you use the 確定申告書作成コーナー, the form actually gets filled in I think by default.

Here’s an explainer from SBI on how to fill in the 外国税額控除に関する明細書.

[Seasider4374]

Thanks. My dividends are only from within Japan, but this should help others I hope.

[Tkydon]

If the Dividends are from Japanese Companies, you can use the Aggregate Taxation Method and apply the Japanese Dividend Deduction, or you can select the Separate Taxation Method.
In this case:
If your Total Taxable Income after all Deductions and Allowances including the Dividend Income is less than about Y6M, it will be more beneficial to elect to use the Aggregate taxation Method.
If your Total Taxable Income after all Deductions and Allowances including the Dividend Income is more than about Y6M, it will be more beneficial to elect to use the Separate taxation Method.
You should do the calculation.


If the Dividends are from Overseas Companies, you cannot apply the Japanese Dividend Deduction. You can still select either the Aggregate Taxation Method, or the Separate Taxation Method
If your Total Taxable Income after all Deductions and Allowances including the Dividend Income is less than about Y3M, it will be more beneficial to elect to use the Aggregate taxation Method.
If your Total Taxable Income after all Deductions and Allowances including the Dividend Income is more than about Y3M, it will be more beneficial to elect to use the Separate taxation Method.
You should do the calculation.

The Aggregate Taxation Method is taxable at your Marginal National and Reconstruction Tax Rates + 10% Residents' Taxes.
The Separate Taxation Method is taxable at The Flat Dividend Taxation Rate of 20.315% (15% National, 0.315% Reconstruction, and 5% Residents' Taxes).

For the Aggregate Taxation Method, you just enter the numbers into Pages I and II of Form B.
For the Separate Taxation Method, you enter the numbers into Page III, and then transfer the numbers from Page III to Pages I and II.

The Forms are here:
https://www.nta.go.jp/taxes/shiraberu/s ... ku/r06.htm

[captainspoke]

If the Dividends ...

I was just playing with this earlier--thanks for the review of those points.