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Main contents of the taxation system revision of each year

Last update date September 25, 2020

  • Revision (Ministry of Internal Affairs and Communications homepage) of Local Tax Law to affect special measures to plan relaxation of influence of new coronavirus infectious disease (the outside site) (reduction measures such as property tax to affect exception of postponement system of the collection, depreciable assets which small and medium size companies own and house for business)
  • 2020 (PDF: 614KB)(responses to problem of property tax to affect land of unknown measures, owner in the taxation system for unmarried single-parent)
  • 2019(review of the body taxation, legislation of the forest ecotax, donation tax)
  • 2018(review of earned income subtraction, deduction from the pension, basic deduction, review of tobacco tax)
  • 2017(review of spousal deduction, special spousal deduction, transfer of tax revenue sources of personal residence tax accompanied with desk work transfer of the prefectural expenses burden staff of a school)
  • 2016(uneven distribution correction), the abolition of car purchase tax of revised (district corporation taxation of tax rate of corporate residence tax corporation tax percent and the foundation of environmental performance percent)
  • 2015(extension of period targeted for home loan subtraction, expansion of hometown tax)
  • 2014(the foundation of reduction ratio to affect review of corporation tax percent of corporation municipal tax, special measures of standard of assessment of property tax)
  • 2013(revisions of ratio such as extension, expansion, arrearages of home loan subtraction)
  • 2012(review of deferment exception to affect revision, residential land of earned income subtraction, Retirement income tax)
  • 2011(revision of donation tax credit, Retirement income tax)
  • 2010(revision of credit for dependents, amount of reduction for life insurance, tax rate raise in city tobacco tax)
  • 2009(reviews of exception of tax rate for allotment, transfer gain such as the foundation, listed stock of home loan subtraction)
  • 2008(the reduction tax rate abolition to affect allotment, transfer gain such as expansion, listed stock of the donation taxation system in personal municipal tax)
  • 2007(the foundation of the house barrier-free repair promotion taxation system, electronic promotion measures of tax practice procedure)
  • 2006(transfer of tax revenue sources of personal residence tax, income tax, the abolition of fixed rate reduction of taxes of personal residence tax, income tax)
  • 2005(review (individual residence tax, income tax) of fixed rate reduction of taxes, house taxation system (income tax))
  • 2004(the foundation of carrying forward subtraction system of transfer loss of property for the residence, tax rate of capital gain of land, building)
  • 2003(review of allotment taxation, maintenance of investment environment)
  • 2002(exceptions to modify) possession listed stocks more than review of report separate taxation that stocks affect transfer gain, long-term (one year)

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