Main contents of tax reform (local tax)

Implementation of fixed-rate tax reduction related to personal residence tax
Review of special measures for the property tax standard for property tax on renewable energy power generation facilities and extension of the application period
Revision of transfer standards relating to forest environment transfer tax

• Main contents of 2024 tax system revision (local taxes, etc.) (PDF: 230KB)

Establishment of measures to reduce property tax on condominiums that underwent large-scale repair work that contributes to life extension
Establishment of special measures related to the introduction of depreciable assets such as machinery that contributes to improving productivity and promoting wage increases for small and medium-sized businesses
Extension of the application period for property tax reduction measures pertaining to buildings subject to seismic diagnosis
Review of the tax rate classification of the light motor vehicles tax (keijidosha-zei) Environmental Performance Discount and extend the application period of the special greening method for light motor vehicles tax (keijidosha-zei) classification percent　　　

• Main contents of 2023 tax system revision (local tax) (PDF: 131KB)

Special measures for property tax (land), extension of tax reduction measures for newly built houses, extension of special mortgage deduction, digitalization of local tax procedures

• Main contents of FY2022 tax reform (local tax) (PDF: 279KB)

Measures to adjust the burden of property tax (land), review of special tax exemptions for motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei), extension of special provisions for mortgage deductions, expansion of tax exemptions for mortgage loans, and expansion of tax items subject to the common tax payment system

• Main contents of FY2021 tax reform (local tax) (PDF: 375KB)

motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei);

• “Summary of Law Revision of Part of the Local Tax Law, etc.” (Ministry of Internal Affairs and Communications website) (outside site)

Review of tax measures and widow (husband) deductions for unmarried single parents, responding to property tax issues related to land with unknown owners, expansion and extension of local revitalization support tax system (corporate version of hometown tax payment), Review of forest environment transfer tax, etc.

• Main contents of fiscal 2020 tax reform (local tax) (PDF: 614KB)

Review of vehicle body taxation (reduction of tax rate in motor vehicle tax (jidosha-zei) (permanent tax reduction); temporary reduction of environmental performance rate), expansion of mortgage loan deduction, legislation of forest environmental tax and transfer tax

• Main contents of tax system revision (local tax) in fiscal 2019 (PDF: 154KB)

Review of employment income deductions, deductions for public pensions, and basic deductions, special measures such as property tax, review of tobacco tax, establishment of forest environmental tax (tentative name)

• Main contents of 2018 tax system revision (local tax) (PDF: 265KB)

Transfer of tax sourcesmotor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei), review of taxation on residential high-rise buildings, special measures such as property tax.

• Main contents of 2017 tax system revision (local tax) (PDF: 401KB)

Corporate inhabitant tax Amendment of corporate tax rate (correction of uneven distribution of local corporate taxation), abolition of automobile acquisition tax and establishment of environmental performance rate, review and extension of special greening, special measures such as property tax, etc.

• Main contents of 2016 tax system revision (local tax) (PDF: 191KB)

Postponement of tax hikes for light motor vehicles tax (keijidosha-zei) (motorcycles, etc.), introduction of special greening measures for light motor vehicles tax (keijidosha-zei) (vehicles, etc.), special measures for property tax, review of city tobacco tax on manufactured tobacco of former third-class products;

• Main contents of 2015 tax system revision (local tax) (PDF: 186KB)

Revision of employment income deductions (individual municipal tax), reduction of corporate tax rate, increase in light motor vehicles tax (keijidosha-zei) tax rate, establishment of measures to reduce property tax, and establish and expand special measures for taxation standards for depreciable assets

• Main contents of 2014 tax system revision (local tax) (PDF: 153KB)

Reduction of interest rates for arrearages and additional refunds, extension and expansion of mortgage deductions, review of calculation methods for collection of special collection from public pension, integration of financial income taxation, establishment of special measures such as property tax and expansion of reduction measures

• Main contents of 2013 tax system revision (local tax) (PDF: 146KB)

Revision of income deductions for personal residence tax and income tax, revision of income tax on Retirement income, and review of deferred exceptions to property tax on residential land

• Main contents of 2012 tax system revision (local tax) (PDF: 337KB)

Revision of donation tax credit for personal residence tax and revision of income tax on Retirement

• Main contents of the 2011 tax system revision (local tax) (PDF: 215KB)

Revision of dependent deductions for personal residence tax and income tax, life insurance deduction, and increase in tobacco tax rate

• Main contents of 2010 tax system revision (local tax) (PDF: 445KB)

Creation of special tax credits for housing borrowings (home loan deductions) in personal residence tax, special tax rates for dividends and gains on transfer of listed stocks, creation of special deductions for long-term transfer income of land, etc., taxation method for covered warrants Review of

• Main contents of tax system revision (local tax) in FY2009 (PDF: 600KB)