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Main contents of 2013 taxation system revision

Last update date March 18, 2019

※Please be careful in the conduct year.

  1. Extension, expansion (personal residence tax, income tax) of home loan subtraction
  2. Review of special collection system from public pension of personal residence tax
  3. Revisions of ratio such as arrearages

※Residence tax applies income tax from minute in 2014 from 2015

We subtract sum that we were not able to subtract from income tax for the amount of home loan deductibility of income tax from individual residence tax within the next subtraction limit about home loan subtraction (residents from 2014 to 2017) which can catch application in the income tax after share in 2014.

Subtraction limit of personal residence tax to affect home loan subtraction

The residence year

Act (... December, 2013)

From January, 2014 to March

April, 2014 ...
December, 2017

Subtraction limit

5% of taxation gross income amounts of money of income tax (a maximum of 97,500 yen)

5% of taxation gross income amounts of money of income tax (a maximum of 97,500 yen)

7% of taxation gross income amounts of money of income tax (a maximum of 136,500 yen)

※When consumption tax rate is 8% or 10%, amounts of money from April, 2014 to December, 2017 are amounts of money of (including home loan of survivors), subtraction limit in other case is 5% of taxation gross income amounts of money of income tax

※We apply about special collection to carry out after October, 2016.
Review of calculation method of the special collection amount of a tax

The temporary collection: We collect sum same as the special collection amount of a tax for February of last year extra each in April, June, August
This collection: We collect amount of money equivalent to a one-third of sum that deducted the temporary collection from the special collection amount of a tax of the year in October, December, February extra each

Specific example

※We apply to arrearages corresponding to period after January 1, 2014.

To review of national tax, we reduce ratio of arrearages and return addition gold (exception part).

Revision of ratio of arrearages


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