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Main contents of 2010 taxation system revision

Last update date January 18, 2019

※Please be careful in the conduct year.

  1. Revision (personal residence tax, income tax) of credit for dependents
  2. Revision (personal residence tax, income tax) of amount of reduction for life insurance
  3. Tax rate raise in tobacco tax (the municipalities, prefectures, country tobacco tax)

Revision (personal residence tax, income tax) of 1 credit for dependents
[personal residence tax applies income tax from minute in 2011 from 2012]

  • Credit for dependents (as for the residence tax as for 330,000 yen, the income tax 380,000 yen) for support relative of young person until 15 years old is abolished.
  • Extra part (as for the residence tax as for 120,000 yen, the income tax 250,000 yen) of credit for dependents for authorized support relatives from 16 years old to 18 years old is abolished.
  • About specific credit for dependents to be concerned with 22-year-old support relative from 19 years old, credit for dependents to be concerned with 69-year-old support relative from 23 years old and old man credit for dependents to modify support relatives 70 years or older, it is unchanged.
Image after 2010 taxation system revision
AgeType of subtractionDeduction (personal residence tax)Deduction (income tax)
Until 15 years old

None
※The abolition of credit for dependents (young)

None
※The abolition of credit for dependents (young)
None
※The abolition of credit for dependents (young)
From 16 years old to 18 years oldSpecific credit for dependents

450,000 yen
※The abolition of extra part

630,000 yen
※The abolition of extra part

From 19 years old to 22 years oldSpecific credit for dependents450,000 yen630,000 yen
From 23 years old to 69 years oldCredit for dependents330,000 yen380,000 yen
From 70 years oldOld man credit for dependents380,000 yen480,000 yen

Revision (personal residence tax, income tax) of 2 amounts of reduction for life insurance
[personal residence tax applies income tax from minute in 2012 from 2013]

Amount of reduction for life insurance is reorganized, and, about income tax, total application limit of each premium subtraction is raised to current from 100000 yen to 120000 yen. (in addition, total application limit of each premium subtraction of residence tax is 70,000 yen same as act.)

  1. Amounts of reduction for life insurance about (recontract) such as insurance contracts that we concluded after January 1, 2012
    We arrange care medical care premium subtraction newly, and, about each application limit of general amount of reduction for life insurance, care medical care premium subtraction, individual annuity premium subtraction, residence tax does 28,000 yen, income tax with 40,000 yen.
  2. Amounts of reduction for life insurance about (old contract) such as insurance contracts that we concluded before December 31, 2011
    General amount of reduction for life insurance like past, individual annuity premium subtraction are applied.
Revised image of amount of reduction for life insurance
Type of subtractionDeduction by old contractSubtraction by recontract
General amount of reduction for life insurancePersonal residence tax 35,000 yen, income tax 50,000 yen
(the bereaved, care, medical security)
Personal residence tax 28,000 yen, income tax 40,000 yen
(the bereaved security)
Care medical care premium subtractionNonePersonal residence tax 28,000 yen, income tax 40,000 yen
(care security, medical security)
Individual annuity premium subtractionPersonal residence tax 35,000 yen, income tax 50,000 yen
(the old age security)
Personal residence tax 28,000 yen, income tax 40,000 yen
(the old age security)

(attention) When receive application of subtraction about both recontract and old contract, personal residence tax 28,000 yen, income tax 40,000 yen are limits

Tax rate of tobacco tax
Items of taxationTax rate (per 1,000) before revisionTax rate (per 1,000) after revisionThe amount of increase (per 1,000)
The municipalities tobacco tax (local taxes)3,298 yen4,618 yen1,320 yen
Prefectures tobacco tax (local taxes)1,074 yen1,504 yen430 yen
Tobacco tax (national tax)3,552 yen5,302 yen1,750 yen
The total7,924 yen11,424 yen3,500 yen

1.32 yen, 26.4 yen per one per amount of raise in city tobacco tax ... one
City, prefecture, 3.5 yen, 70 yen per one per raise in tobacco tax total sum ... one of country

(remarks) In addition, it is decided that the Minister of Finance authorizes retail price of cigarette based on application from maker.
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