Contents of the taxation system revision of personal residence tax carried out from 2015 are as follows.
About extension of home loan subtraction in personal residence tax and expansion of subtraction limit
About the abolition of special measures of reduction tax rate to affect capital gains such as listed stocks and amount of dividend income
(1) Extension of application period
Application period of home loan subtraction of personal residence tax is extended for four years, and the residence age is applied to thing from 2014 to 2017.
(2) Expansion of subtraction limit
When we do the acquisition of house corresponding to the specific acquisition (※ 1) between 2014 and 2017, subtraction limit of home loan subtraction is expanded from 5% by 7%.
Subtraction limit depending on the residence age
|The residence year||Cases from 2006 (※ 2) from 1999 or 2009 to 2017||When we correspond to from 2014 to 2017 and the specific acquisition (※ 1)|
|Subtraction limit||(1)Either amount of money that there is few of 5% of taxation gross income amounts of money of sum and (2) income tax that we could subtract home loan of income tax and were not able to subtract for income tax in sums (upper limit 97,500 yen)||(1)Either amount of money that there is few of 7% of taxation gross income amounts of money of sum and (2) income tax that we could subtract home loan of income tax and were not able to subtract for income tax in sums (upper limit 136,500 yen)|
※We say the acquisition of house when the consumption amount of a tax included in sum of value to affect the acquisition of house of resident or sum of expense is sum (10% 8% or considerable sum) equivalent to sum of consumption tax after revision with 1 specific acquisition.
※Person whom special tax credit reports such as municipal tax, prefectural tax house borrowed money which 2 residence year overcomes from 1999 to 2006 were submitted to subtracts amount of money that demanded by the report.
Special measures of reduction tax rate (7% of income tax, personal residence tax 3%) to affect capital gains such as listed stocks and amount of dividend income and special measures of reduction tax rate (7% of income tax, personal residence tax 3%) of withholding taxes tax rate to modify allotment such as adjustment income amount of money in withholding taxes choice account and listed stock are abolished on December 31, 2013, and, on after January 1, 2014, main rule tax rate (15% of income tax, personal residence tax 5%) is applied. Tax exemption measures (so-called NISA) such as amount of dividend income to affect small listed stocks in tax-free account in total and capital gain are started and, like income tax, become tax-free in the individual residence tax.
<tax rate applied in withholding taxes in withholding taxes choice account and the special collection>
January 1, 2009 ...
December 31, 2012
January 1, 2013 ...
December 31, 2013
January 1, 2014 ...
December 31, 2037
Income tax and
Special reconstruction income tax
|7%||7.147% (※)||15.315% (※)|
(note) when choose report separate taxation, tax rate of the table mentioned above is applied. But tax rate of aggregate taxation is applied when we choose aggregate taxation about amount of dividend income.
※About income arising from 2013 to 2037, in the case of the collection of income tax collected at the source, special reconstruction income tax (0.147% of 2013, after 2014 0.315%) is collected in addition.