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Main contents of 2018 taxation system revision

Last update date March 20, 2019

※Please be careful in the conduct year.

Review of earned income subtraction, deduction from the pension, basic deduction

We support people working in various forms as well as specific way of working based on diversification in way of working, and correspondence such as changing a part to basic deduction is performed by point of view pushing "work-style reform" from behind while planning review of system of earned income subtraction, deduction from the pension.
We are applied from personal residence tax for 2021.
(review of the having similar tastes effect is carried out in ※ income tax and is applied from minute in 2020.)

(1) Transfer from earned income subtraction, deduction from the pension to basic deduction

100,000 yen is reduced each by earned income subtraction, deduction from the pension and is raised the same amount basic deduction.

Figure of image of transfer

(2) Review of earned income subtraction

  • Salary income that the upper limit of earned income deduction is applied to is reduced to from 10000000 yen to 8500000 yen.
  • The amount of upper limit of earned income subtraction is reduced to from 2200000 yen to 1950000 yen (※ 1).
  • Measures are done so that burden increase does not occur to child care and person (※ 2) caring for.

(※ 1) Sum including 100,000 yen reduction accompanied with transfer to basic deduction
(※ 2) People who support under 23 years old or person targeted for special allowance for disabled persons

(3) Review of deduction from the pension

  • When incomes such as public pensions are more than 10 million yen, the upper limit is set to the amount of deduction from the pension, and the amount of upper limit becomes 1.955 million yen (※).
  • When income amounts of money except income such as public pensions are more than 10 million yen, the amount of deduction from the pension is reduced. Specifically, other income is more than 10 million yen, and 100,000 yen is reduced, and 200,000 yen is reduced with more than 20 million yen.

(※) Sum including 100,000 yen reduction accompanied with transfer to basic deduction

(4) Review of basic deduction

  • About basic deduction, we begin to diminish gradually with more than total income amount of money 24 million yen (salary income 25.95 million yen), and structure disappearing with more than 25 million yen (salary income 26.95 million yen) is established.

Main special measures of 2 property tax

(1) Extension of the amount of a tax reduction measures to affect new house

Deadline for application of the amount of a tax reduction measures to affect new house is extended on "until March 31, 2020".

(2) Support of capital spending of medium and small-sized business for realization of productivity revolution

The municipalities are independent, and, for promotion of capital spending by local medium and small-sized business,-like special measures are founded in period to enable that we do property tax with a half or less more than zero by judgment of the municipalities about constant capital spending of medium and small-sized business performed based on plan that we made for 3 years. Thing acquired in during March 31, 2021 from day of the enforcement of "improvement in productivity special measures law" is object.

Review of 3 tobacco tax

(1) Raise in cigarette tax rate

Cigarette tax rate is raised with three phases after having maintained country and distribution ratio 1:1 of local tobacco tax (3 yen by 1 yen per one in country and district in total).

Tax rate of city tobacco tax

(2) Review of taxation method of heating-type cigarette

Review on the basis of product properties of heating-type cigarette is carried out and is shifted progressively for five years. About tobacco tax of country, similar review is carried out.

The foundation of 4 forest ecotax (tentative name)

The forest ecotax (tentative name) and the forest environment donation tax (tentative name) are founded in the taxation system revision based on review of forest-related laws and ordinances in the Diet in 2019 by point of view finding district resources which are necessary for the forest maintenance stably to plan prevention of achievement and disaster of greenhouse gas emission reduction target of our country in bottom of framework of Paris agreement.

Summary (we tax from 2024) of the forest ecotax (tentative name)
Taxpayers National tax to impose on individual having Address in the country
Tax rate 1,000 yen (annual sum)
The levy collection The municipalities levy in conjunction with personal residence tax per capita rate, and they collect
Payment to country We pay the total amount to donation tax special accounts of country via the metropolis and districts

Inquiry to this page

The financial Leading court lady tax part taxation system section

Telephone: 045-671-2252

Telephone: 045-671-2252

Fax: 045-641-2775

E-Mail address [email protected]

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