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Main contents of 2007 taxation system revision

Last update date January 16, 2019

Contents

※Please be careful in the conduct year.

  1. The foundation of the barrier-free repair promotion taxation system of house
  2. Electronic promotion measures of tax practice procedure
  3. Requirements relaxation of specific small and medium size company targeted for taxation exception (the angel taxation system) of stocks which specific small and medium size company issues
  4. Extension of deadline for application of reduction tax rate to affect allotment, transfer gain such as listed stocks
  5. Home loan reduction of taxes

Property tax [we apply from minute in 2008]

When we perform constant barrier-free repair work (thing with 300,000 yen or more self-burden for construction cost) about thing which the following people live in among houses to be located from before January 1, 2007 between April 1, 2007 and March 31, 2010, a one-third sum of the fixed assets amount of a tax in the next fiscal year in year when repair work completed because of 100 square meters of good portion of the house concerned is reduced.

(attention) When we receive application of reduction, we attach quotation or photograph of repair work, and it is necessary to declare to ward office Tax Division within three months after repair work.

Requirements of resident

  1. People 65 years or older
  2. Person who receives authorization of need of nursing care to prescribe in Nursing Care Insurance Law or support required
  3. Person with a disability

Income tax [we apply from minute for 19 years]

When we perform extension and/or alteration including constant barrier-free repair work about house which the following people offer for one of the residence and offer for one of the residence between April 1, 2007 and December 31, 2008, we subtract fixed ratio of the balance (for 10 million yen limit) from the income amount of a tax for five years at the end of the year of borrowed money modifying expense (for 2 million yen limit) that we needed for repair work.

(attention) When it receives application of reduction, it attaches quotation or photograph of repair work, and it is necessary to report to tax office of jurisdiction before deadline for final income tax return in the next year of age that performed repair work.

Requirements of resident

  1. People 50 years or older
  2. Person who receives authorization of need of nursing care to prescribe in Nursing Care Insurance Law or support required
  3. Person with a disability
  4. Person who lives together with 2 or either of person corresponding to 3 or people 65 years or older mentioned above

Ratio that is subtracted from the amount of a tax

  1. 2% of good portion for construction cost to affect barrier-free repair work
  2. 1% of good portion for construction cost except 1

Barrier-free repair work (property tax, income tax is common) that is targeted for reduction

  1. Widening of corridor
  2. Relaxation of incline of stairs
  3. Bathroom improvement
  4. Rest room improvement
  5. Setting of handrail
  6. Cancellation of indoor step
  7. Exchange construction to sliding door
  8. Slipper of the floor surface

The foundation [income tax applies to for for for 19 years or 20 years] of special subtraction of the income amount of a tax affecting electronic report

When individual who acquired electronic certificate submits decision report about income tax for for 2007 or 2008 using electronic intelligence processing organization before deadline for final income tax return, 5,000 yen is subtracted from the income amount of a tax for the year.

(attention) When we receive application of reduction about income tax for 2007, we are not applied about income tax for 2008.

Attached abbreviation [income tax applies from report after for for 19 years] of third party making documents in electronic report

When we perform submission of decision report of income tax using electronic intelligence processing organization, we can omit attachment of the following third party making documents.

Omissible attached documents

  1. Receipt of medical expenses
  2. Certificate of social insurance deduction
  3. As for small-scale company mutual aid, it is certificate of latch subtraction
  4. Certificate of amount of reduction for life insurance
  5. Certificate of earthquake premium subtraction
  6. Withholding slip (earned income, public pension)
  7. Specific account annual business report

Abbreviation [income tax applies from application after) on (part January 4, 2008 on January 4, 2007] of e-signature

Licensed tax accountants make tax practice documents in response to request and can omit transmission of e-signature when we meet constant requirements such as clients when we perform application on behalf of the client by electronic intelligence processing organization and electronic certificate.

Requirements relaxation of small company in specific newcomer

  1. Medium and small-sized business within one year after the establishment
    Even if it is company which does not meet requirements of the number of the researchers, we become a target when we meet requirements of the number of the developers.
  2. Medium and small-sized business within two years after the establishment more than one year
    Even if it is company which does not meet requirements such as examination research funds, we become a target when we meet requirements of the number of the developers.
  3. Medium and small-sized business within five years after the establishment more than two years
    Even if it is company which does not meet requirements such as examination research funds, we become a target when we meet requirements of sales-growth rate.

Requirements relaxation of the number of employees of particular area reproduction business company

Important matter of the number of employees of particular area reproduction business company is relaxed more than ten people.

The capital prefectural residence tax allotment allotment for allotment such as listed stocks and transfer gain, deadline for application of reduction tax rate to affect is extended capital gains such as stocks relatively for one year.

Allotment such as listed stocks
Main rule tax rateReduction tax rateDeadline for application
20% (shoot 5% of local taxes)10% (shoot 3% of local taxes)Until March 31, 2009 (one year extension)
Transfer gain such as listed stocks
Main rule tax rateReduction tax rateDeadline for application
20% (shoot 5% of local taxes)10% (shoot 3% of local taxes)Until December 31, 2008 (one year extension)

With the income amount of a tax of middle lower-income class decreasing by transfer of tax revenue sources from income tax to residence tax, we cannot subtract home loan deduction, and the amount of home loan reduction of taxes may decrease. Exception to extend subtraction period for 15 years from ten years was founded while we reduced subtraction rate of home loan reduction of taxes to be able to secure effect of home loan reduction of taxes.

(remarks) About entered by 2006 from 1999, it is taken a step by transfer of tax revenue sources by reporting home loan reduction of taxes equivalency sum to decrease to be able to subtract from following residence tax for 2008.

Current home loan reduction of taxes and special measures

Current home loan reduction of taxes
The residence yearThe loan balanceSubtraction rateThe best deduction
2007Part 25 million yen or less
  • 1.0% of 1-6 years eyes loan balances
  • 0.5% of 7-10 years eyes loan balances
  • 1-6 years eyes 250,000 yen
  • 7-10 years eyes 125,000 yen

(2 million yen in total)

2008Part 20 million yen or less
  • 1.0% of 1-6 years eyes loan balances
  • 0.5% of 7-10 years eyes loan balances
  • 1-6 years eyes 200,000 yen
  • 7-10 years eyes 100,000 yen

(1.6 million yen in total)

Special measures
The residence yearThe loan balanceSubtraction rateThe best deduction
2007Part 25 million yen or less
  • 0.6% of 1-10 years eyes loan balances
  • 0.4% of 11-15 years eyes loan balances
  • 1-10 years eyes 150,000 yen
  • 11-15 years eyes 100,000 yen

(2 million yen in total)

2008Part 20 million yen or less
  • 0.6% of 1-10 years eyes loan balances
  • 0.4% of 11-15 years eyes loan balances
  • 1-10 years eyes 120,000 yen
  • 11-15 years eyes 80,000 yen

(1.6 million yen in total)

(attention) It is current home loan reduction of taxes and choice system of special measures.

Notice

Excess taxation of prefectural tax income percent and prefectural tax per capita rate was 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.

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