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Main contents of 2008 taxation system revision

Last update date January 23, 2019

※Please be careful in the conduct year.

1.Radical expansion of the donation taxation system in personal residence tax
2.The abolition of reduction tax rate to affect allotment, transfer gain such as listed stocks and special measures
3.The foundation of the energy saving repair promotion taxation system of house
4.Extension of deadline for application of reduction measures of property tax to affect new house
5.The foundation of special measures to affect long-term excellent house
6.Revision of service life of depreciation assets

○Introduction [personal residence tax applies from for in 2009] of structure appointing donation targeted for subtraction by the regulations
・System to aim at donation that we appointed for donation subtraction was founded local public entity by the regulations.

Donation (donation for the public interest corporation, foundation, social welfare corporation, authorized NPO corporation.that is targeted for donation subtraction of income tax to current target donation (12 pages) But we may add donation that donation for country, political party is excluded, and local public entity appointed by the regulations from).

・Subtraction method was changed to tax credit from deductions from income.
・The amount of upper limit of donation subtraction was raised, and the amount of application lower limit was reduced.
30% of 25 %⇒ gross income amounts of money such as the amount of upper limit gross income amounts of money
Amount of application lower limit 100,000 yen ⇒ 5,000 yen

○Review ("hometown tax") of the donation taxation system for local public entity [personal residence tax applies from for in 2009]
Donation for the metropolis and districts and municipality about part more than 5,000 yen of the amount of income percent was decided to almost assume 10% the total amount subtraction in conjunction with income tax as limit.

Marginal tax rate (the best tax rate of income tax applied to each tax payer) of income tax is 20% of deductions when people performed contribution of 15,000 yen in local public entity

・Donation subtraction (there is no change from conventional system) in income tax
As we can receive deductions from income of 10,000 yen (contribution amount of money 15,000 yen - 5,000 yen), in the case of 20%, marginal tax rate of income tax can receive subtraction of 2,000 yen (*20% of 10,000 yen) from sum of income tax.

・Donation subtraction in personal residence tax
1 (contribution amount of money 15,000 yen - 5,000 yen) *10% = 1,000 yen
2 (contribution amount of money 15,000 yen - 5,000 yen) X (90% - 20%) = 7,000 yen
*Marginal tax rate of income tax
We can receive tax credit from the personal inhabitants amount of a tax to 8,000 yen (net total of 1 and 2).

○Deadline for application of reduction tax rate to affect transfer gain, allotment such as listed stocks is abolished at the end of 2008.
10% of reduction tax rates (shoot 3% of local taxes) → 20% of main rules (shoot 5% of local taxes)
※(until December 31, 2008)

○Special measures are established about two years of 2009, 2010 to shift to new system smoothly.
[income tax applies individual residence tax about for about for each in 2011 for 2010 for 22 years for 21 years]
10% of transfer gain reduction tax rates (shoot 3% of local taxes) 5 million yen such as listed stocks or less
10% of allotment reduction tax rates (shoot 3% of local taxes) 1 million yen such as listed stocks or less

○Transfer losses such as listed stocks and introduction of structure of the profit and loss total between allotment
[, in the case of method by report, income tax applies individual residence tax from for from for in 2010 for 21 years]
[when we utilize specific account, income tax, personal residence tax apply from January, 2010]

○Property tax [we apply from minute in 2009]
When we perform constant energy saving repair work in house to be located on January 1, 2008 between April 1, 2008 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 120m2 good portion of the house concerned is reduced.
※When it receives application of reduction, it attaches certificate or quotation, photograph of repair work which designated confirmation inspection organizations based on Building Standard Act issued, and it is necessary to report to ward office Tax Division within three months after repair work.

○Income tax [we apply from minute for 20 years]
When we perform extension and/or alteration including constant energy saving repair work about house which the following people offer for one of the residence and offer for one of the residence between April 1, 2008 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.
※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.

Ratio (income tax) that is subtracted from the amount of a tax
2% of good portion for construction cost to affect 1 energy saving repair work
1% of good portion for construction cost except 2 1
Energy saving repair work (property tax, income tax is common) that is targeted for reduction
・Among the next construction from 1 to 4, perform construction including 1.
Repair work of 1 window, two beds of insulation repair work, insulation repair work of 3 ceilings, insulation of 4 walls
Repair work
・Meeting current energy saving standard by repair work newly.
・Expenses required for the repair work concerned being 300,000 yen or more.

About property tax to affect new house, deadline for application of measures to reduce 1/2 from (in the case of the medium- and high-levels layer fireproof house for 2005), the amount of a tax for first 2003 is extended for two years.
It extends to until ⇒ March 31, 2010 until March 31, 2008 in deadline for application

○Registration and license tax
When new construction or the acquisition (unused thing is best.) does "long term excellence house" to prescribe, between day of the enforcement of "law about promotion of the spread of long-term excellent houses" and March 31, 2010, registration and license tax for the preservation registration of proprietary rights to modify the house is reduced by the law.
1 per 1,000 preservation registration main rule 4 per 1,000 ⇒ special measures of 1 proprietary right
1 per 1,000 registration of a transfer main rule 20 per 1,000 ⇒ special measures of 2 proprietary rights

○Real estate acquisition tax
When the acquisition (unused thing is best.) does "long term excellence house" to prescribe in the law between day of the enforcement of "law about promotion of the spread of long-term excellent houses" and March 31, 2010, 13 million yen is subtracted by standard of assessment of the house concerned.
※It is necessary we attach documents proving that target house receives authorization of the law and was built, and to report to the metropolis and districts to receive application of subtraction.

○Property tax
When new construction or the acquisition (unused thing is best.) does "long term excellence housing" to prescribe in the law between day of the enforcement of "law about promotion of the spread of long-term excellent houses" and March 31, 2010, we reduce the amount of a tax a half from new construction about (in the case of the medium- and high-levels layer fireproof building for 2007) for 2005 (it is just and is limited for 120m2 equivalency.) .
※It is necessary we attach documents proving that target house receives authorization of the law and was built, and to report to the municipalities to receive application of subtraction.

"Departmental order about service life of depreciation assets" that determined service life of depreciable assets for business was revised, and, mainly on machine and device, asset division was arranged based on use years in line with the actual situation. We will have you apply from report of property tax (depreciable assets) in 2009 for service life after change.
Person having related assets, please confirm table for service life.

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