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Financial Leading court lady tax part Tax Division
Telephone: 045-671-2253
Telephone: 045-671-2253
Fax: 045-641-2775
E-Mail address [email protected]
For announcement of residence tax taxation system revision 2013 conduct
Last update date March 5, 2019
Contents of the taxation system revision of personal residence tax carried out from 2013 are as follows.
Amount of reduction for life insurance was revised
About (recontract) such as insurance contracts that we contracted after January 1, 2012, amount of reduction for life insurance was revised as follows.
(1) Care medical care premium subtraction (application limit 28,000 yen) was established newly.
(2) General amount of reduction for life insurance, application limit of each individual annuity premium subtraction were 28,000 yen.
In addition, about (old contract) such as insurance contracts that we contracted before December 31, 2011, there is no change. Calculation methods of deduction of recontract and old contract are as follows.
| Payment amount of money | Deduction |
|---|---|
| 12,000 yen or less | The total amount of payment amount of money |
| 32,000 yen or less more than 12,000 yen | Payment amount of money X 1/2+6,000 yen |
| 56,000 yen or less more than 32,000 yen | Payment amount of money X 1/4+14,000 yen |
| More than 56,000 yen | 28,000 yen |
| Payment amount of money | Deduction |
|---|---|
| 15,000 yen or less | The total amount of payment amount of money |
| 40,000 yen or less more than 15,000 yen | Payment amount of money X 1/2+7,500 yen |
| 70,000 yen or less more than 40,000 yen | Payment amount of money X 1/4+17,500 yen |
| More than 70,000 yen | 35,000 yen |
※Deduction when we receive application of subtraction about both recontract and old contract is amount of money (a maximum of 28,000 yen) that added up deduction to modify deduction and former contract to modify recontract.
※Application limit that added up general amount of reduction for life insurance, individual annuity premium subtraction, care medical care premium subtraction is 70,000 yen.
