Inside Asian Gaming

IAG JAN 2021年1月 亞博匯 85 For example, an instance in which a person uses software to develop a betting system while keeping track of their horse racing bets and making regular profit would be classified as miscellaneous income, with the possibility of claiming losing tickets as expenses. Conversely, the refund for someone who loves to attend the races as a fan and is a lighter bettor counts as occasional income, and the purchase price of losing bets isn't recognized as necessary expenses. The National Tax Administration Agency recommends those who receive any refunds from bets they place keep detailed notes on all race dates, locations and individual races, on the amount spent on bets, and on any refunds claimed back. The amount of tax to be paid on either miscellaneous income or occasional income winnings is based on Japan’s personal income tax rates, which work on a sliding scale. Residents pay a tax rate of 5% on taxable income below JPY1.95 million and 10% on taxable income of between JPY1.95 million and JPY3.3 million, scaling gradually upwards to a maximum tax rate of 45% for those with taxable income above JPY40 million. Miscellaneous income is added to an individual’s taxable income, minus any deductions for losing tickets, while only half of a person’s occasional income is added to their taxable income although deductions for losing tickets are not allowed. Occasional income also benefits from a JPY500,000 deduction before any tax is applied. As it stands now, the Tax System Outline stipulates that when it comes to IRs, “Japanese residents will be taxed in the same way as public gambling.” In other words, once winnings exceed a certain amount, the winner is required to report it as occasional income on their tax return. It can be complicated, but at the very least one hurdle has been cleared by the government in anticipation of Japanese IRs. 國稅廳建議那些從投注中獲退稅的人士，都應詳細記錄所 有比賽日期、地點、個別比賽、投注金額以及退稅金額。 就雜項收入或偶爾收入應繳納的稅額，是根據日本個人所 得稅稅率來計算，該稅率是按浮動比例。應繳納稅款的收入在 195萬日圓以下，稅率為5％；應繳納稅款的收入介乎195萬日圓 至330萬日圓，稅率為10％；這稅率會逐步提高，應繳納稅款的收 入在4000萬日圓以上，最高稅率為45％。 雜項收入會加入到個人應繳納稅款的收入中，扣除輸掉的 彩票損失金額，而只有一半的偶然收入會加入到個人應繳納稅 款的收入中，雖然不允許扣除輸掉的彩票。偶爾收入適用者，在 稅款計算前，更可享有50萬日圓的稅務減免。 按照目前情況，《稅收制度綱要》規定，就IR項目而言，「日本 居民將被以與公共博彩相同的方式徵稅。」 換言之，一旦獎金超過一定金額，相關人士必須將獎金視為 偶爾收入，並進行納稅申報。 這可能是複雜事宜，但至少日本政府為IR發展願景，清除了 一項障礙 。 日本 As it stands now, the Tax System Outline stipulates that when it comes to IRs, “Japanese residents will be taxed in the same way as public gambling.” 按照目前情況，《稅收制度綱要》規定，就 IR項目而言，「日本居民將被以與公共博 彩相同的方式徵稅。」