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Main contents of 2006 taxation system revision

Last update date December 28, 2018

Contents

Transfer of tax revenue sources (municipal tax, prefectural tax, income tax (national tax)) in 1 triple reform of the local government tax and fiscal systems

We set to 10 percent at tax rate of 1 individual residence tax uniformly [we apply from minute in 2007]

The revised front
Taxable incomeTax rate
2 million yen or less5% (3% of municipalities, prefectures 2%)
7 million yen or less10% (8% of municipalities, prefectures 2%)
More than 7 million yen13% (10% of municipalities, prefectures 3%)
After the revision
Tax rate
Flat 10% (6% of municipalities, prefectures 4%)

We reorganize in (at least 5%, a maximum of 40%) in six phases of progressive rates of tax of 2 income tax [we apply from minute for 19 years]

Tax rate of income tax
Taxable incomeTax rate before revisionTax rate after revision
1.95 million yen or less10%5%
3.3 million yen or less10%10%
6.95 million yen or less20%20%
9 million yen or less20%23%
18 million yen or less30%33%
More than 18 million yen37%40%

(remarks) Burden on individual tax payers does not seem to change, and reduction measures to adjust burden on income tax and personal residence tax increase based on difference of human deduction to are taken in the personal residence tax by transfer of tax revenue sources.

Fixed rate reduction of taxes of 2 individual residence tax and income tax the abolition (municipal tax, prefectural tax, income tax) [personal residence tax applies application, income tax from for from for for 19 years in 2007]

Fixed rate reduction of taxes system that is abolished
Items of taxationSubtraction rateSubtraction limit
Personal residence tax (inhabitants' tax, prefectural residence tax)The amount of 7.5% equivalency20,000 yen
Income taxThe amount of 10% equivalency125,000 yen

(reference) Fixed rate reduction of taxes has been reduced to a half by the taxation system revision in 2005 [we apply to share in 2006]

Personal residence tax reduction measures (municipal tax, prefectural tax) for home loan subtraction decrease forehead equivalency with 3 transfer of tax revenue sources [apply from minute in 2008]

When gengakufuku of income tax by home loan subtraction decreases with transfer of tax revenue sources, we reduce the amount of decrease equivalency from personal residence tax of the next fiscal year (it is only on the condition that we entered by 2006 from 1999)

The foundation (municipal tax, prefectural tax, income tax) of the abolition of 4 deduction for property-damage insurance and earthquake premium subtraction

Personal residence tax (inhabitants' tax, prefectural residence tax) [apply from minute in 2008]

We subtract a half of payment earthquake premium from income (amount of upper limit 25,000 yen)

(reference) Amount of deduction for property-damage insurance upper limit (the revised front) 10,000 yen

Income tax [we apply from minute for 19 years]

We subtract the total amount of payment earthquake premium from income (amount of upper limit 50,000 yen)

(reference) Amount of deduction for property-damage insurance upper limit (the revised front) 15,000 yen

The foundation (property tax, income tax) of the earthquake-resistant repair promotion taxation system of 5 houses

Property tax [we apply from minute in 2007]

When we perform earthquake-resistant repair work (thing with 300,000 yen or more construction expense) of house to be located from before January 1, 1982, after the next fiscal year of completed age, property tax is reduced about 120 square meters of good portion of the house concerned as follows.
When we receive application of reduction, we attach certificate of repair work of earthquake-resistant standard conformity, and it is necessary to declare to ward office Tax Division within three months after earthquake-resistant repair.

Reduction of property tax by the earthquake-resistant repair promotion taxation system of house
Time of construction completionSum that is reduced
When construction is completed in 2006-2009We reduce to a half between 2003
When construction is completed in 2010-2012We reduce to a half between 2002
When construction is completed in 2013-2015We reduce to a half between 2001

(remarks) Please refer to Housing and Architecture Bureau architecture Disaster Prevention Section (telephone 671-2943) for construction of earthquake-resistant repair.

Income tax [we apply from minute for 18 years]

We subtract the amount of 10% equivalency of expense required for house earthquake proofing repair from the income amount of a tax (amount of upper limit 200,000 yen)

Tax rate raise in 6 tobacco tax (the municipalities, prefectures, country tobacco tax) [apply from July, 2006]

Tax rate that cigarette costs
Items of taxationTax rate (per 1,000) before revisionTax rate (per 1,000) after revisionThe amount of increase (per 1,000)
The municipalities tobacco tax2,977 yen3,298 yen321 yen
Prefectures tobacco tax969 yen1,074 yen105 yen
Tobacco tax3,126 yen3,552 yen426 yen
Cigarette special tax820 yen820 yen0 yen
The total7,892 yen8,744 yen852 yen

Reduction (municipal tax, prefectural tax) of tax-free limit of per capita rate of 7 individual residence tax and income percent [apply from minute in 2006]

With reduction of the amount of amount of social security standard of 2005, livelihood assistance standard, we reduce tax exemption limit set in consideration for those sums (when income amount of money is tax-free limit or less, per capita rate or income percent becomes tax-free)
Specifically, sum added to expression (the number of the 350,000 yen X families) of tax-free limit is as follows when we have spouse targeted for subtraction or support relative.

Expression of tax-free limit
Tax exemption limit to calculateThe amount of addition before revisionThe amount of addition after revision
Per capita rate220,000 yen210,000 yen
Income percent350,000 yen320,000 yen

Reference

Excess taxation of prefectural tax income percent and prefectural tax per capita rate is carried out from 2007 by revised (exception of personal prefectural tax affecting maintenance of water source environment and reproduction) of the Kanagawa prefectural tax regulations.

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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