ふるさと納税って?誰でも理解できるようにしくみを解説

流行りになっている『ふるさと納税』ですが、

まだやったことのない人には必見です。

そもそも『ふるさと納税』って何なのか?

どんなしくみになっているのか?得なのか?

そんな疑問を解決できるように解説していきます。


『ふるさと納税』って?

「納税」ということは、税金を納めるということですが、

実際は、地方の自治体への「寄附」なのです。

都道府県、市町村の自治体へ寄附することが、

なぜ、納税なのか?って疑問ですよね。

それには、「ふるさと納税」のしくみを理解することです。

簡単に言ってしまえば、

寄附金額の一部が所得税及び住民税から控除されるのです。

詳しくは後でまた解説します。

ところで、なんで「ふるさと納税」という制度ができたのか?

について、理解しましょう。


ふるさと納税は何のために?

「あなたの故郷(ふるさと)ってどこですか?」

唐突な質問ですが・・・。

地方のふるさとで生まれ育った人は、たくさんいます。

私たちは、生まれ育ったところの「自治体」から、

医療・教育など、様々なサービスを受けてきました。

やがて進学や就職で、地方のふるさとを離れ、

都会に生活の場を移して、そこで「納税」をしています。

つまり、都会の自治体は税収を得ていますが、

自分が生まれ育った地方のふるさとの自治体には、

税収が入らないのです。

そこで、自分を育んでくれた「ふるさと」に、

幾らかでも納税したい!恩返ししたい!

という人たちが出てきたのです。

そんな思いを込めた「ふるさと納税制度」なのです。












ふるさと納税の理念

自分を育ててくれた、支えてくれた、一人前にしてくれた、ふるさと。

都会へ移り住み、仕事に就き、納税し始めますが、

それは住んでいる自治体に納税することになります。

税制を通じてふるさとへ貢献できる仕組みが「ふるさと納税」です。

ふるさと納税には3つの大きな意義があります。

第一に、納税者が寄附する自治体を選択できる。

第二に、生まれ故郷、お世話になった地域、これから応援したい地域へも力になれる。

第三に、自治体が国民に取組みをアピールする。

つまり、税に対する意識を高め、納税の大切さを知ってもらうことです。

自分が納税することで、人を育て、自然を守る、

地方の環境を育み支援になるのです。

一人一人の貢献が、地方を変え、

全国の様々な地域に活力が生まれることになるのです。


ふるさと納税のしくみ

 それでは、ふるさと納税のしくみについて解説します。

ここでは、概要と納税の流れ、税金の控除についてお話しします。


ふるさと納税の概要

自分が選んだ自治体に寄附(ふるさと納税)した場合、

寄附金額のうち2,000円を越える部分について、

所得税と住民税から全額控除される制度です。

ただし、一定の上限はあります。


控除を受ける

控除を受けるためには、

ふるさと納税を行った翌年に確定申告を行う必要があります。

確定申告をしない給与所得者等は、

ふるさと納税先の自治体数が5か所以内であれば、

ふるさと納税を行った各自治体に申請すれば、

確定申告が不要になります。

これが「ふるさと納税ワンストップ特例制度」です。












ふるさと納税の流れ

ふるさと納税ワンストップ特例を申請しない場合と、

申請する場合の流れについて解説します。


ふるさと納税ワンストップ特例制度の対象でない方・ふるさと納税ワンストップ特例を申請しない方の場合

1.自治体を選ぶ

応援する自治体を選びます。


2.ふるさと納税をする

選んだ自治体にふるさと納税を行うと、

「受領書」が発行されます。

これは、確定申告に必要な寄附を証明する書類になりますので、

大切に保管しておいてください。

専用の振込用紙や、自治体で発行される納付書で行う場合は、

振込表控(振込用紙の半券)を保管しておいてください。


3.確定申告を行う

ふるさと納税を行った翌年の3月15日までに、

居住地の税務署に確定申告を行ってください。

確定申告の際に、寄附を証明する書類を添付します。


4.所得税からの控除

確定申告を行うと、ふるさと納税を行った年の所得税から控除されます。


5.住民税からの控除

ふるさと納税を行った翌年度分の住民税が減額される形で控除されます。


ふるさと納税ワンストップ特例を申請する方の場合

1.自治体を選ぶ

応援する自治体を選びます。

確定申告をしない給与所得者等は、

ふるさと納税を行う自治体数が5か所以内であれば、

ふるさと納税ワンストップ特例の申請が行えます。

6か所以上の自治体にふるさと納税を行った場合は、

確定申告を行う必要がありますので、注意しましょう。


2.ふるさと納税をする

ふるさと納税をする際に、

ふるさと納税ワンストップ特例の申請書を提出します。

ふるさと納税先の自治体によって、申請書が異なるので、

各自治体にお問合せ下さい。


3.住民税からの控除

所得税からの控除は行われません。

しかし、その分も含めた控除額の全額が、

ふるさと納税を行った翌年度分の住民税が減額される形で控除されます。












税金の控除について

 ふるさと納税を行った際の税金の控除については、

どうなっているのでしょうか?

ここでは、控除額の計算方法について解説します。


控除額の計算方法

全額控除されるふるさと納税ですが、

先にお話しした通り、ここでの全額とは、

ふるさと納税額(寄附金)から自己負担額2,000円を除いた額です。


所得税からの控除

(ふるさと納税額-2,000円)✖「所得税の税率」

所得税からの控除額は、上記の計算式で算出されます。

なお、控除対象のふるさと納税額は、総所得金額の40%が上限です。

所得税の税率は、納税者に適用される税率を用います。


住民税からの控除

住民税からの控除には、「基本分」と「特例分」があります。

基本分については下記の計算式で算出されます。

基本分=(ふるさと納税額-2,000円)✖ 10%

なお、控除対象のふるさと納税額は、総所得金額の30%が上限です。

特例分については、下記の計算式で算出されます。

特例分=(ふるさと納税額-2,000円)✖(90%-「所得税の税率」)

ここでの「90%」は、全体から基本分の10%を除いた控除額です。

 住民税からの控除の特例分が、住民税所得割額の2割を超える場合は、

下記の計算式で算出します。

特例分=(住民税所得割額)✖ 20%

 この場合は、控除額が全額控除されず、

実質負担額は2,000円を超えることになります。


【参考資料】所得税率早見表

課税される所得金額
税率
195万円以下
 5%
195万円を超え 330万円以下
10%
330万円を超え 695万円以下
20%
695万円を超え 900万円以下
23%
900万円を超え 1,800万円以下
33%

まとめ

ふるさと納税について、少しは理解できましたでしょうか?

都道府県、市町村の自治体に寄附することは、

地方行政への関心を高めると共に、全国の様々な地域に貢献します。

それが地方を変え、より良い未来を創生することに繋がるのです。

納税者が寄付先を選択できるということは、

各自治体側からすれば、

選んでもらうに相応しい「地域のあり方」

を考えるきっかけになることでしょう。

そのため、各自治体は「返礼品」として、

地方の特産品などを考えています。

ジャンルで選ぶ返礼品はコチラ▷

「ふるさと納税」とは、

好きな自治体に寄附することで減税を受けられ

自己負担2,000円「特産品」がもらえる制度なのです。

誰でもデキる!ふるさと納税で得する簡単3ステップ▷



Kirala

One Response to “ふるさと納税って?誰でも理解できるようにしくみを解説”

  1. アキモト より:

    アキモトといいます。ランキングからきました。
    ふるさと納税・・・・・してみたいです。
    あまり詳しく、知らなかったので、勉強になりました。

    いつか、僕も沢山ふるさと納税出来る様、頑張りたいです。
    また、よらせて頂きます。

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