Tax at the time of the acquisition of land and housing

Published 2016 years 06 month 01 Date

Last updated 2016 years 06 month 29 Date

1. Real estate acquisition tax (prefectural tax)

If you have extension or build a new house, when it was acquired the land, as in addition to county tax of fixed asset tax is a town tax will take a real estate acquisition tax.
The presence or absence of registration, paid and unpaid, also, regardless of the acquisition cause such as trade and construction, will be taxable to the person who acquired the land and buildings.

【tax rate】

Classification Property acquisition date
H15.4.1 ~ H18.3.31 H15.4.1 ~ H18.3.31 H15.4.1 ~ H18.3.31
land 3%
House 住宅 3%
Other than housing 3% 3.5% 4%

◇◇◇ Contact ◇◇◇

Please contact [TEL (0268) 23-1260] Kamico regional offices Tax Division for more information.

2. Tax on land and houses

Country tax
Prefectural tax
Town tax
Take
Obtained
Tooth
It was

Can
○ stamp duty
(At the time of the creation of such sale and purchase agreement)
○ registration and license tax
(When registered)
○ Consumption tax
(For the buying and selling price and brokerage commissions)
○ inheritance tax
(When the inheritance)
○ gift tax
(When receiving the gift)
○ real estate acquisition tax
(Land, for the acquisition of the house)
○ local consumption tax
(For the buying and selling price and brokerage commissions)


Have
Tooth
On
There
That

Can
○ fixed asset tax
(When you own land, a house)
Loan
Tooth
On
There
That

Can
○ income tax
(With respect to real estate income at the time of the loan)
○ corporation tax
(With respect to real estate income at the time of the loan)
○ Consumption tax
(For the building of the loan)
○ business tax
(If an individual or the corporation is engaged in the real estate lending industry)
○ prefectural tax
(With respect to real estate income)
○ local consumption tax
(For the building of the loan)
○ townsman tax
(With respect to real estate income)
Sale

It was

Can
○ income tax
(With respect to capital gains)
○ corporation tax
(With respect to capital gains)
○ stamp duty
(At the time of the creation of such sale and purchase agreement)
○ prefectural tax
(With respect to capital gains)
○ townsman tax
(With respect to capital gains)

Contact Us

Affairs Division tax engagement
TEL: 0268-75-2063
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