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Main contents of 2005 taxation system revision

Last update date December 28, 2018

Contents

Review (municipal tax, prefectural tax, income tax) of 1 fixed rate reduction of taxes

A half reduction of fixed rate reduction of taxes

Municipal tax, prefectural tax
The revised frontAfter the revision (carry out from the collection in June, 2006)

The amount of 15% equivalency of the amount of municipal tax, prefectural tax income percent
But when the amount of 15% equivalency exceeds 40,000 yen, 40,000 yen

The amount of 7.5% equivalency of the amount of municipal tax, prefectural tax income percent
But when the amount of 7.5% equivalency exceeds 20,000 yen, 20,000 yen

Income tax (national tax)
The revised front

After the revision (carry out from January, 2006)

The amount of 20% equivalency of the income amount of a tax
But when the amount of 20% equivalency exceeds 250,000 yen, 250,000 yen

The amount of 10% equivalency of the income amount of a tax
But when the amount of 10% equivalency exceeds 125,000 yen, 125,000 yen

2 house taxation system (income tax)

Addition of application requirements of special subtraction (home loan subtraction) such as house borrowed money

About existing home which adapted to safety standards for earthquake, we were targeted for application of home loan subtraction regardless of requirements (non-fireproof house: for less than 20 years old fireproof housing: for less than 25 years old) about the number of years in the back progress old.
(we acquire existing house after April 1, 2005 and when we offer for one of the residence of self, there is and applies)

3 finance, securities taxation system (municipal tax, prefectural tax, income tax)

Conduct of measures valueless, to consider loss to be stock transfer loss that occurred to 1 identification account management stock

When value as stocks disappeared by was constipated settlement of issuance company, understanding, and loss occurred, about stocks managed with specific account, it was decided to consider this to be transfer losses such as stocks by (valueless lose).
(when valueless, loss occurs after April 1, 2005, we apply)

Maintenance of acceptance regulations to specific account of 2 chest stocks

About (chest stock) such as listed stocks that self kept, acceptance to specific account with the real acquisition value was enabled after April, 2005 (until May, 2009).
(attention) We considered, and acceptance with acquisition cost was finished at the end of 2004.

4 individual residence tax

The abolition of 1 tax-free measures 65 years or older

Tax-free measures of municipal tax, prefectural tax for person who is with 1.25 million yen (by the amount of public pension income conversion 2.45 million yen) or less of total income amount of money of the previous year are abolished at 65 years or older from minute in 2006. But, about person who reached 65 years old in January 1, 2005, the next provisional measure is applied.

  • Share taxes with the amount of a tax a one-third original amount of money in 2006 (we reduce two-thirds)
  • Share taxes with the amount of a tax two-thirds original amount of money in 2007 (we reduce a one-third)
  • It is taxed for the original amount of a tax in full in 2008 by share

Range expansion of submission eligible people of 2 salary payment reports

It was decided to increase to person (job-hoppers within one year such as so-called part-time jobbers) who resigned from range of submission eligible people of salary payment report which giver of salary submitted to the municipalities in the middle of year. But we cannot submit when salary payment amount of money is 300,000 yen or less.
(we apply about person who retired after January 1, 2006)

5 property tax

Conduct of special measures for damaged residential land affecting long-term evacuation warning

About land which house was lost by disaster, and was damaged, it became possible to apply exception of residential land after the cancellation such as evacuation warning until (after suffering before revision for 2002) for 2003.
(we apply from April 1, 2005)

(reference) About exception of residential land
About residential land, special measures to assume the amount of standard of assessment of property tax a one-sixth (about constant part more than 200 square meters in area a one-third) of original price are taken.

6 corporate enterprise taxes

Review of the division standard of corporate enterprise tax

About the division standard of corporate enterprise tax, it was said as follows.

The division standard (we apply from fiscal year to start after April 1, 2005) of corporate enterprise tax
BusinessThe division standard of standard of assessment after revision

Nonmanufacturer
(railway business, orbit business, gas supply business, warehouse business and electric supply business are excluded.)

A half of standard of assessment: The number of the offices
A half of standard of assessment: The number of the employees
Manufacturing industryThe number of the employees (but capital 100 million yen or more corporations do the number of the employees of factory 1.5 times.)

7 transfer of tax revenue sources

Transfer of tax revenue sources by income donation tax

In 2005, it was decided that transfer of tax revenue sources from country of 1.1159 trillion yen to district was performed by income donation tax.

  • Two-fifths distribution rate municipalities, metropolis and districts three-fifths
  • Population of transfer standard 2000 national census

(reference) About full-scale transfer of tax revenue sources (we almost aim at 3 trillion yen scale.) from income tax to personal residence tax, it was decided to carry out in the taxation system revision in 2006 on the basis of flattening tax rate of personal residence tax income percent.

Inquiry to this page

The financial Leading court lady tax part taxation system section

Telephone: 045-671-2252

Telephone: 045-671-2252

Fax: 045-641-2775

E-Mail address [email protected]

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