●Person (the foundation of home loan subtraction system) who entered between 2009 and 2013
When we received application of home loan subtraction of income tax and met constant requirements, for sum that we were not able to subtract from income tax for the year concerned, system to subtract was founded by municipal tax, prefectural tax for the next fiscal year.
<person> to apply to
Person who made new construction or extension and/or alteration by December 31, 2013 from January 1, 2009, and entered
Either following small sums
Home loan special sum that we could subtract and were not able to subtract from income tax in sums of income tax
Sum (a maximum of 97,500 yen) that we multiplied 5% by sums such as taxation gross income amounts of money of income tax and got
<subtraction application period>
Ten years (period receiving application of home loan subtraction of income tax)
<including method of procedure>
In the first year, please perform final income tax return of home loan subtraction of income tax in tax office.
If "salary payment report" is submitted to city in the case of person finishing year-end tax adjustment only with earned income by the office, after the second year, we do not need procedure and report.
But, about person who does not finish year-end tax adjustment or person with income except earned income, please perform final income tax return in tax office.
Person (person receiving home loan subtraction by transfer of tax revenue sources now) who entered between 1999 and 2006
When we enter by December 31, 2006 from January 1, 1999, and the amount of reduction of taxes by home loan subtraction in following income tax decreases by transfer of tax revenue sources in people receiving application of home loan subtraction of income tax for 2007, we reduce the amount from following municipal tax, prefectural tax for the next fiscal year.
When it was pertinence because this system was applied to municipal tax, prefectural taxes from share to for 2016 in 2008, report to city was necessary to for every year in 2009, but reports from 2010 to city became needless with the taxation system revision in principle; correct, and, about people who do not finish year-end tax adjustment or people with income except earned income, please perform final income tax return in National Taxation Office.
Receiving application of average tax in, the income tax with the retirement income, the forest income in where we entered by December 31, 2006 from January 1, 1999 can choose beginning "home loan subtraction" (we do not need report) and "home loan subtraction by transfer of tax revenue sources" (we need report) among 2010. Person that "home loan subtraction by transfer of tax revenue sources" is chosen, please click this.
※ Person who entered during 2007, 20 years does not have home loan subtraction from municipal tax, prefectural tax.
Mention of following three items is necessary for withholding slip (salary payment report).
The amount of special deductibility (person of final income tax return does not need mention) such as house borrowed money
Sums of special subtraction such as house borrowed money
The residence start date (person of final income tax return lists "the exception application texts" of table 2 in column