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Main contents of 2019 taxation system revision

Last update date September 23, 2020

※Please be careful in the conduct year.

Review of 1 body taxation

 We equalized demand by increase to 10% of consumption tax rate letting you look good, and reducing taxation to affect possession of car permanently, and it was said that we planned activation of the country car market and the spread of superior car of fuel economy performance by promotion of new car substitute and advanced security technique registration cars.
 In addition, tax rate of environmental performance percent is reduced for 1% only when we acquire car within a fixed period of time to relax a feeling of burden at the time of the acquisition of car.

(1) Tax rate reduction (permanent reduction of taxes) of motor vehicle tax (jidosha-zei)

 Tax rate of motor vehicle tax (jidosha-zei) (the metropolis and districts tax) is reduced mainly on compact car in all tax rate division by car (registration car) for self who received new car new registration after October 1, 2019.
 In addition, tax rate of light motor vehicles tax (keijidosha-zei) (inhabitants' tax) does not change.

Reduce tax rate according to tax rate division; width
Tax rate division

... 1,000cc

The following

More than 1,000cc

1,500cc or less

More than 1,500cc

2,000cc or less

More than 2,000cc

2,500cc or less

2,500cc

Super ...

Pull out; width ▲4,500 yen ▲4,000 yen ▲3,500 yen ▲1,500 yen ▲1,000 yen

 About decrease in income of local taxes accompanied with this tax rate reduction, local taxes resources appropriate to this will be secured by reviews such as eco-car reductions of taxes.
<main review for securing of local taxes resources>

  • Reviews such as reduction ratios of eco-car reduction of taxes (car purchase tax, automobile weight tax)
  • Is green; large review of exception (light section)
  • Review others of application division of tax rate of motor vehicle tax (jidosha-zei) environmental performance percent

(2) Reduction of temporariness of environmental performance percent

 About private car (registration car and light motor vehicles) which we acquired between October 1, 2019 and September 30, 2020, tax rate of environmental performance percent of motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei) is reduced for 1% to relax a feeling of burden at the time of the acquisition of car.

In the case of light motor vehicles
Tax rate After the change by reduction of temporariness
Tax exemption Tax exemption
1.0% Tax exemption
2.0% 1.0%
In the case of registration car
Tax rate After the change by reduction of temporariness
Tax exemption Tax exemption
1.0% Tax exemption
2.0% 1.0%
3.0% 2.0%

Expansion of 2 home loan subtraction

 Subtraction period of home loan subtraction of income tax when we offered about current home loan subtraction system (thing to subtract for ten years when we acquire house and offer for one of the residence between April, 2014 and December, 2021) for one of the residence between October, 2019 and December, 2020 was extended for 13 years from ten years.
 When there is amount of money that we cannot subtract from the income amount of a tax during the extended subtraction period (eleventh year - thirteenth year), within the subtraction limit (*7% such as taxation gross income amounts of money of income tax) same as current system, we are subtracted from the individual inhabitants amount of a tax.

Legislation of 3 forest ecotax, donation tax

 About the forest ecotax, the foundation of donation tax decided in the taxation system revision in 2018, we will be legislated.

Summary (we tax from 2024) of the forest ecotax
Taxpayers National tax to impose on individual having Address in the country
Tax rate Annual sum 1,000 yen
The levy collection The municipalities levy in conjunction with personal residence tax, and they collect
Payment to country Via the metropolis and districts, we pay to grant tax and donation tax distribution gold special accounts directly

Summary (we hand over from 2019) of the forest environment donation tax

The transfer total sum

Amount of money equivalent to the amount of income of the forest ecotax (in full)
Transfer standard

In the municipalities, we prorate amount of money equivalent to 90% of the total sum with private forest artificial plantation area (five-tenths), the number of the forestry employees (two-tenths), population (three-tenths)
Transfer sum to Motoichi with possibility about 140 million yen (2019 budget bill)

Purpose It will inflect for resources of school rebuilding business to get into full swing in future

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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