To the Tagawa-shi synthesis top

About the main taxation system revision of personal residence tax (city prefectural tax) applied from 2016

The last update date:
 

 

  In the personal residence tax (city prefectural tax)-related main revised point taxed after minute in 2016, following.

 

    Extension, expansion of home loan subtraction in 1 individual residence tax

 

  Period when is targeted for home loan subtraction in personal residence tax with change of increase time to 10% of consumption tax rate,

  It was extended until June 30, 2019.

 

 

 Change nothing

 The revised front

 After the revision

 The residence date

 Until ... March 31, 2014

 From April 1, 2014

Until December 31, 2017

 From April 1, 2014

Until June 30, 2019

 Subtraction

Limit

 5% of taxable income amounts of money of income tax (a maximum of 97,500 yen)

 7% of taxable income amounts of money of income tax (a maximum of 136,500 yen)

 7% of taxable income amounts of money of income tax (a maximum of 136,500 yen)

 

 

 

Limit increase of  2 "hometown donation" tax credit

 

   ・The revised front (from 2014 to 2038)

                  Net total (as for the contribution amount of money that but is targeted for subtraction 30% of gross income amounts of money of following (1) and (2)

    But, limit)

       (1) (donation -2,000 yen) *10%

         (2) (contribution amount of money -2,000 yen) X (tax rate X 1.021 of income tax of 90% - donor)

                 (note), as for the sum of (2), 10% of amount of income percent (after the adjustment subtraction) are limits

    

   ・After the revision (from 2016 to 2038)

                  Net total (as for the contribution amount of money that but is targeted for subtraction 30% of gross income amounts of money of following (1) and (2)

         But, limit)

                 (1) (donation -2,000) *10%

                 (2) (donation -2,000) X (tax rate X 1.021 of income tax of 90% - donor)

               (note), as for the sum of (2), 20% of amount of income percent (after the application of adjustment subtraction) are limits

 

 

 Amount of money that subtracted the amount of personal deduction difference adjustment from taxable income amount of money

 Ratio

 Amount of money that subtracted the amount of personal deduction difference adjustment from taxable income amount of money

Ratio 

 It is 1.95 million yen or less 0 yen or more

 84.895%

 It is 40 million yen or less more than 18 million yen

 49.16%

 It is 3.3 million yen or less more than 1.95 million yen

 79.79%

 More than 40 million yen

 44.055%

 It is 6.95 million yen or less more than 3.3 million yen

 69.58%

 Less than 0 yen (when we do not have taxation forest income amount of money and taxation retirement income amount of money)

 90%

 It is 9 million yen or less more than 6.95 million yen

 66.517%

 Less than 0 yen (when we have taxation forest retirement amount of money and taxation retirement income amount of money)

 Ratio to fix for Local Tax Law

 It is 18 million yen or less more than 9 million yen

 56.307%

   


 

 

We relate to this page
Inquiry
(ID: 2898)
Tagawa-shi government office
〒825-8501  1-1, Chuomachi, Tagawa-shi, Fukuoka   Tel: 0947-44-2000 (main)   Fax: 0947-46-0124  
[open agency time] From 8:30 a.m. to 5:00 p.m. (except Saturdays, Sundays and holidays, New Year holidays)
※Only citizen's section window (various certificate issuance) extends every Thursday at time until 7:00 p.m.
Copyright (C) City of Tagawa

Tagawa-shi government office

〒825-8501
1-1, Chuomachi, Tagawa-shi, Fukuoka
Tel: 0947-44-2000 (main)
Copyright (C) City of Tagawa