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Main contents of 2017 taxation system revision

Last update date January 8, 2019

※Please be careful in the conduct year.

  1. Transfer of tax revenue sources accompanied with transfer from prefectures of salary burden on prefectural expenses burden staff of a school desk work to designated city
  2. Review of spousal deduction, special spousal deduction
  3. In motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei) is green; review of exception (light section)
  4. Review of taxation to affect super high-rise for the residence
  5. Main special measures of property tax

With transfer from prefectures of salary burden on prefectural expenses burden staff of a school desk work to designated city, transfer of tax revenue sources is performed about standard tax rate of personal residence tax income percent of person having Address in designated city from prefectures to designated city and is considered to be municipal tax 8% (6% of acts), prefectural residence tax 2% (4% of acts) (we apply from personal residence tax for 2018).

Standard tax rate of municipal tax income percent, prefectural tax income percent
Standard tax rateIt is before transferAfter the transfer
Municipal tax income percent standard tax rate6%8%
Prefectural tax income percent standard tax rate4%2%

※As the total of tax rate of municipal tax and prefectural tax does not change after the transfer if before transfer, as for the increase of burden by this revision, there are none.

At the same time, tax rate or ratio to affect separate taxation (separate taxation of Retirement income is excluded.) of tax credit are changed, but it is said that we do not change tax rate about income percent to modify separate taxation of Retirement income for the duration.

Spousal deduction and special spousal deduction are reviewed to cope with urgent problem over employment adjustment (they apply from personal residence tax for 2019).
※Similar review is carried out in the income tax and is applied from minute in 2018.
About special spousal deduction, the upper limit of salary income amount of money of spouse that the full amount is for income deduction is raised.

In addition, income restrictions are established to tax payer, and, about deduction of spousal deduction, special spousal deduction, salary income amounts of money decrease from more than 11.2 million yen progressively, and structure which is not more than 12.2 million yen is established.

Of motor vehicle tax (jidosha-zei) meeting expiration at the end of 2016 and light motor vehicles tax (keijidosha-zei) is green and, about exception (light section), is extended two years after having become emphasis about fuel economy standards.

●The acquisition period
From April 1, 2017 to March 31, 2019
●The light section year
2018, 2019 (we drink for the next fiscal year of the acquisition)

In the case of car
DivisionLight lapse rate
Electric cars75% reduction
Achievement of +30% of 2020 standards50% reduction
Achievement of +10% of 2020 standards25% reduction

About property tax to affect super high-rise (so-called "tower apartment") for the residence more than 60m in height and real estate acquisition tax, it is reviewed to revise floor space ratio of exclusive possession part to use when we calculate the amount of a tax of each division owner based on tendency of real transaction price (we apply from thing which will be taxed newly from 2018). In addition, we do not trade apartment if review is before overall as for the amount of a tax.

Earthquake-resistant repair or energy saving repair was carried out, and it was said that we reduced two-thirds only for for in the next fiscal year when repair work completed about reduction measures of property tax to modify thing which would correspond to authorized long-term excellent house (we apply about thing which would correspond between April 1, 2017 and March 31, 2018).

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