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Main contents of 2015 taxation system revision

Last update date January 9, 2019

※Please be careful in the conduct year.

  1. Extension of period targeted for home loan subtraction
  2. Expansion of hometown tax
  3. Standard review of tax rate division of corporation municipal tax per capita rate
  4. Postponement of tax rate pulling up of light motor vehicles tax (keijidosha-zei) (two-wheeled vehicles)
  5. Of light motor vehicles tax (keijidosha-zei) (four-wheeled vehicles) is green and is introduced exception (light section)
  6. Review of tax rate of city tobacco tax to affect production cigarette of the old third grade product
  7. Measures based on special measures law about promotion of measures such as vacant houses
  8. Review of date from which a period is reckoned of return addition gold

About deadline for application of home loan subtraction in income tax, residence tax, day when we offered for one of the residence is extended on "until June 30, 2019" from "until December 31, 2017".

About the upper limit of exception deduction of donation in personal residence tax, we are expanded to 20% from 10% of the amount of personal residence tax income percent (from 2016 share).

In addition, exception (hometown tax one stop exception) that can receive donation tax credit in personal residence tax is founded when salaried employees who do not need final income tax return hold hometown tax without doing final income tax return (from contribution to perform after April 1, 2015).

When "sums such as capital" that are standard of tax rate division of corporation municipal tax per capita rate are less than "net total of capital and capital reserve", "net total of capital and capital reserve" is based on (from fiscal year to start after April 1, 2015).

About new tax rate to affect motor bike decided to apply from minute in 2015 and two-wheeled vehicle, application period is postponed for one year and is applied from for in 2016.

Tax rate of motor bike
Vehicle classificationActReform bill
50cc or less1,000 yen2,000 yen※
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※

※One year postponement (from 2016 share).

Tax rate of light motor vehicles
Vehicle classificationActReform bill
Light motorcycle (250cc of more than 125cc or less)2,400 yen3,600 yen ※1
Miwa3,100 yen3,900 yen ※2
More than four of them (passenger use, private use)7,200 yen10,800 yen ※2
More than four of them (for passenger use, business)5,500 yen6,900 yen ※2
More than four of them (private use for freight)4,000 yen5,000 yen ※2
More than four of them (for business for freight)3,000 yen3,800 yen ※2

※1 one year postponement (from 2016 share).
※From 2 after April 1, 2015 acquisition. We acquired newly after April 1, 2015, and new tax rate is applied by (limited to new car) (but it is green and becomes a target of exception about superior thing of fuel economy performance only for minute in 2016).

Tax rate of two compact cars (250CC of excess)
ActReform bill
4,000 yen6,000 yen※

※One year postponement (from 2016 share).

Special measures (so-called "it is green exception (light section) of light motor vehicles tax (keijidosha-zei)") to reduce tax rate for 2016 about small thing of superior environment load of exhaust gas performance and fuel economy performance in four or more and three-wheeled light motor vehicles (limited to new car.) which we acquired newly by March 31, 2016 from April 1, 2015 are applied.

Tax rate of light motor vehicles and small-sized special motor vehicle
Vehicle classificationNew tax rate

Light section
(achievement of H32 year fuel economy standards car ※ 1)

Light section
(achievement of +20% of H32 year fuel economy standards car ※ 2)

Electric cars
Miwa3,900 yen3,000 yen2,000 yen1,000 yen
More than four of them (for passenger use, business)6,900 yen5,200 yen3,500 yen1,800 yen
More than four of them (passenger use, private use)10,800 yen8,100 yen5,400 yen2,700 yen
More than four of them (for business for freight)3,800 yen2,900 yen1,900 yen1,000 yen
More than four of them (private use for freight)5,000 yen3,800 yen2,500 yen1,300 yen

※The one for 1 freight is achievement of +15% of H27 year fuel economy standards car.
※The one for 2 freight is achievement of +35% of H27 year fuel economy standards car.

Exception tax rate to affect production cigarette of the old third grade product in city tobacco tax is abolished progressively from 2016. In addition, holdings product taxation for retailers is carried out.
※The old third grade product means echo, young leave, shinsei, Golden bat, violet and 6 brands of Uruma and is.

[reference] Tax rate to affect production cigarette of the old third grade product
Effective timeAct2016201720182019Tax rate of general article
City tobacco tax2,495 yen2,925 yen3,355 yen4,000 yen5,262 yen5,262 yen (reference)

When vacant houses is identification vacant houses which advice based on special measures law about promotion of measures was for, about special measures of standard of assessment applied to residential land in property tax, the urban planning tax, we are excluded from object of the special measures (from 2016 share).

[reference] Special measures of standard of assessment applied to residential land
DivisionThe use situation and area division of land

The amount of main rule standard of assessment
(property tax)

The amount of main rule standard of assessment
(urban planning tax)

Small residential landSite (part which is with 200 square meters or less of) of houseA one-sixth of priceA one-third of price
General residential landSite (part more than 200 square meters.of house To 10 times of floor space of house)A one-third of priceTwo-thirds of price

When reduction of personal residence tax is carried out due to tax allowance system of income tax, we do January with the next day on passing day from the next day on day when tax allowance system was done, and date from which a period is reckoned of return addition gold is reviewed to almost make agree with date from which a period is reckoned of income tax (from tax allowance system of income tax submitted to after April 1, 2015).

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