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Main contents of 2009 taxation system revision

Last update date January 22, 2019

※Please be careful in the conduct year.

1.The foundation of special tax credit such as house borrowed money in personal residence tax
2.Exception of tax rate for allotment, transfer gain such as listed stocks
3.The foundation of special subtraction to affect long-term capital gains such as land
4.Reviews such as taxation on covered warrant methods

○As for the home loan subtraction of income tax (residents from 2009 to 2013) who can receive application, either following small sum is subtracted from individual residence tax. [personal residence tax applies from for in 2010]

Sum that we could subtract home loan of I income tax and were not able to subtract in the income tax in sums
Sum (when we exceed 97,500 yen 97,500 yen) that we multiplied 5 per 100 by sums such as taxation gross income amounts of money of II income tax and got
※We do not need report for city (we perform necessary revision about salary payment reports.)

Revisions (summary) of special tax credit such as house borrowed money in income tax

○10% of reduction tax rates (3% of residence tax, 7% of income tax) are applied for allotment such as listed stocks between one from January 1, 2009 to December 31, 2011 and transfer gain.

About tax rate for allotment such as listed stocks and transfer gain


○When possession period transfers thing more than five years in land in the country that individual acquired between January 1, 2009 and December 31, 2010 in January 1 of the year, 10 million yen (when it does not reach 10 million yen the amount of money) is subtracted from amount of money of capital gain to modify the transfer in the half a year concerned.

○Exceptions such as miscellaneous incomes to affect futures trading ※Object increases capital gains at having transferred covered warrant traded in financial products exchange and miscellaneous incomes at having settled such as carpenter's squares to modify the covered warrant concerned of this and is applied to transfer of covered warrant performed on after January 1, 2010 and the settlement such as carpenter's squares.
※Exception tax rate
5% of residence tax, 15% of income tax

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