About house house levy

Last updated 2018 years 10 month 10 Date

What is house tenure taxation

Temporary house levy is an individual who does not have an address in Nagato cho. To those who own offices, business establishments, or house residences in Nagatomachi as of January 1 every year, Nagato cho Of the individual inhabitant tax is imposed on taxes.

This is because those who own a house residence in Nagawa-machi, from the viewpoint that they are beneficiaries of administrative services (firefighting, emergency, cleanup, road improvement, etc.) in Changwa-cho, It is a tax that we will bear a certain burden, which is different from property tax that is taxed on land and house itself.

What is "house residence"?

Housing mansion is an independent house established for the purpose of providing for self or family residential occupation, which is in a state where you can always live even if you are not actually residing.

It is not applicable when you want to lend it to others like a house or an apartment, or when other people actually live.

In addition, "a state in which you can always live" means that you have substantial control over the lifeline (electricity, gas, water, etc.), whether you are owned or not It does not matter.) It refers to the state where you can live in your own way anytime.

What is "office / business office"

Office or business office is a human and physical facility established from the necessity of the project, and refers to the place (store etc.) where the project is being continued there.

Regardless of ownership or ownership of others, if you are using for your own business will be eligible.

Tax amount (annual tax amount)

Equal share amount 5,500 yen (breakdown: township tax 3,500 yen, prefectural tax 2,000 yen)

When the house mansion taxation is not taxable (exempt)

Those who apply to one of the following, taxation of house residence will be exempted (excluded), please contact the office tax office (0268 - 75 - 2063).

(1) Those who receive living assistance by the Lifestyle Protection Act

(2) Persons who fall under disability, minor, widow or widow and whose income in the previous year is less than 1,250,000 yen

(3) A person other than (2) and whose income amount during the previous year is less than or equal to the amount calculated in the following formula

· Relatives dependent · Person who does not have deductible spouse · · · 280,000 yen

· Dependent relatives · people with deductible spouse · · · · · · · 280,000 yen × (dependent family + deductible spouse + 1) + 168,000 yen

(Example)

[Equal exempt tax exemption amount]

[Equal exempt amount of people with disabilities, minors, widows or widows]

Number of dependents

Total income amount

Number of dependents

Total income amount

0 people

280,000 yen or less

0 people

1,250,000 yen or less

1 person

Below 728,000 yen

1 person

1,250,000 yen or less

2 people

1,008,000 yen or less

2 people

1,250,000 yen or less

3 people

1,288,000 yen or less

3 people

1,288,000 yen or less

4 people

Below 1,568,000 yen

4 people

Below 1,568,000 yen

5 people

1,848,000 yen or less

5 people

1,848,000 yen or less

(4) Case where relatives live

(5) When lent to others (※ Please be sure to attach a lease contract)


House residence Tax reduction exemption application etc. [DOCX: 15KB]

Contact Us

Affairs Division tax engagement
TEL: 0268-75-2063
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