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Main contents of 2014 taxation system revision

Last update date January 9, 2019

※Please be careful in the conduct year.

  1. Review (personal residence tax, income tax) of earned income subtraction
  2. Review of tax rate of corporate residence tax corporation tax percent
  3. Review of tax rate of light motor vehicles tax (keijidosha-zei)
  4. About the foundation of reduction measures of property tax
  5. The foundation, expansion (introduction of my town exception) of special measures of standard of assessment to affect depreciable assets

※Residence tax applies income tax from minute in 2016 from 2017

About earned income subtraction in income tax and residence tax, the amount of upper limit of earned income subtraction in personal residence tax is reduced as follows by point of view planning adequacy of subtraction standard.

The amount of upper limit of earned income subtraction in personal residence tax
Division

Act
(for 2014-2016)

Of 2017 share
Personal residence tax

For 2018 of afterward
Personal residence tax

The amount of upper limit of subtraction
Salary income that is applied

15 million yen

12 million yen

10 million yen

The amount of upper limit of earned income subtraction

2.45 million yen

2.3 million yen

2.2 million yen

※We apply from fiscal year to start after October 1, 2014.
Standard tax rate of corporate residence tax corporation tax percent and tax rate limit are reduced as follows.

Prefectural residence tax corporation tax percent
Tax rateActReform bill
Standard tax rate5.0%3.2%
Tax rate limit6.0%4.2%
Inhabitants' tax corporation tax percent
Tax rateActReform bill
Standard tax rate12.3%9.7%
Tax rate limit14.7%12.1%

※Raise in tax rate of light motor vehicles tax (keijidosha-zei) is applied in 2015 by share. (note), about raise in tax rates such as two-wheeled vehicles, revision is made by the taxation system revision again in 2015. For more details, please see the taxation system revision in 2015.
※Introduction of juka affecting more than three light motor vehicles is applied in 2016 by share.

With review of the car-related taxation system through country and district, tax rate of light motor vehicles tax (keijidosha-zei) is raised.
In addition, tax rate is raised about more than three light motor vehicles 13 years after the first new inspection by point of view where Green of light motor vehicles tax (keijidosha-zei) pushes forward becoming.

Tax rate of motor bike
Vehicle classification

Standard tax rate
(act)

Standard tax rate
(reform bill ※ 1)

jukazeiritsu
※2

50cc or less1,000 yen2,000 yenjukataishogai
90cc of more than 50cc or less1,200 yen2,000 yen
125cc of more than 90cc or less1,600 yen2,400 yen
Minicar2,500 yen3,700 yen
Tax rate of light motor vehicles
Vehicle classification

Standard tax rate
(act)

Standard tax rate
(reform bill ※ 1)

jukazeiritsu
※2

Light motorcycle (250cc of more than 125cc or less)2,400 yen3,600 yenjukataishogai
Miwa3,100 yen3,900 yen4,600 yen
More than four of them (passenger use, private use)7,200 yen10,800 yen12,900 yen
More than four of them (for passenger use, business)5,500 yen6,900 yen8,200 yen
More than four of them (private use for freight)4,000 yen5,000 yen6,000 yen
More than four of them (for business for freight)3,000 yen3,800 yen4,500 yen
Two compact cars (more than 250cc)4,000 yen6,000 yenjukataishogai

※About tax rate of light motor vehicles tax (keijidosha-zei) which is older than 1 Miwa, we apply new tax rate from the first thing undergoing a new examination after April 1, 2015. (current tax rate applies about the first thing which underwent a new examination by March 31, 2015)
※About more than three light motor vehicles 13 years after new inspection of 2 beginnings, we become a target of juka from April 1, 2016.

※We are applied in 2015 by share
Based on law about promotion of earthquake-resistant repair of building, we are obliged to carry out earthquake-resistant diagnosis, and, among houses that the result was reported to jurisdiction administrative agency, reduction measures (for 2002) of property tax to modify existing house (except house) which receives assistance of the government, and repaired earthquake proofing are founded.

Target assets and reduction ratio
Target assetsReduction ratio
Existing house (we remove house.) that repair work was carried out to adapt to current earthquake-resistant standard (the June 1, 1981 enforcement)A half

※We are applied in 2015 by share

  • Based on Flood Control Law, special measures (for 2005) of depreciable assets which owners of constant underground shopping centers in the inundation assumption area or manager lectures on for facilities for prevention of inundation based on prevention of inundation plan are founded.
Target assets and exception rate
Target assetsException rate

Facilities for prevention of inundation
[example] Still water version, waterproofing door, drainage pump and vent, prevention of inundation machine

Ratio that sanshaku does two-thirds and establishes in the regulations within five-sixths or less a half or more

  • It is prescribed cold storage apparatus and frozen apparatus, and special measures (for 2003) of depreciable assets to take for for thing which used nature refrigerant are founded by law about adequacy of rationalization of use of Freon and management.
Target assets and exception rate
Target assetsException rate

Non-Freon product (freezing, cold storage apparatus for constant duties using natural refrigerant)

[example] CO2 showcase, air freezing system

Ratio that sanshaku does three-fourths and establishes in the regulations within five-sixths or less two-thirds or more

  • Based on Water Pollution Control Law, special measures of depreciable assets to lecture on for facility established for prevention of public harm or facilities are reviewed after our town special provision was introduced.
Target assets and exception rate
Target assetsException rate (act)Exception rate (reform bill)

Disposal of filthy water concerned with specific facility of Water Pollution Control Law or waste fluid facility

[example] Deposition or surfacing device, oil moisture detached room device
A one-third

Ratio to do a one-third sanshaku, and to establish in the regulations within a half or less a one-sixth or more

Substance regulated discharge restraint facility of the Air Pollution Control Act

[example] Activated carbon adsorption collection device which modifies dry cleaning machine using tetrachloroethylene solvent
A half

Ratio that sanshaku does a half and establishes in the regulations within two-thirds or less a one-third or more

Specific harmful object discharge restraint facility of the soil pollution measures method

[example] Activated carbon adsorption collection device which modifies dry cleaning machine using fluorine-based solvent
A half

Ratio that sanshaku does a half and establishes in the regulations within two-thirds or less a one-third or more

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