• Size of the characters:
  • Small
  • M
  • L

About house house levy

Last updated 2018 years 10 month 10 Date

What is house tenure taxation

 House taxation is for individuals who do not have an address in Nagawa Town and who own an office, office, or house in Nagawa Town as of January XNUMXst every year. The per capita rate of personal residence tax is levied.

 This is because those who own houses in Nagawa Town are the beneficiaries of the administrative services of Nagawa Town (firefighting, emergency, cleaning, road maintenance, etc.). This tax is a fixed burden and is different in nature from the property tax levied on the land and the house itself.

 

What is "house residence"?

 A house is an independent house set up for the purpose of living for yourself or your family, and is always in a state where you can live even if you do not actually live.

 This does not apply to housing that is intended to be rented to another person, such as a company housing or apartment, or if another person actually resides in the house.

 In addition, "always livable state" means that even if the lifeline (electricity, gas, water, etc.) is not currently open, it has substantial control (whether or not it is owned by oneself). It doesn't matter.) It means that you can live freely at any time.

What is "office / business office"

 An office / business establishment is a human and physical facility provided for business needs, and is a place (store, etc.) where business is continuously conducted.

 It is applicable if you use it for your own business regardless of whether it is owned by you or someone else.

 

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

   ・ Dependents ・ Persons without a deductible spouse ・ ・ ・ ・ 280,000 yen

   ・ Dependent relatives ・ Persons with a deductible spouse ・ ・ ・ ・ ・ ・ 280,000 yen x (Dependent relatives + deductible spouse + 168,000) + XNUMX 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]

We'd love to hear from you!

Affairs Division tax engagement
PHONE: 0268-75-2063
Mayor mayor banner

ク イ ッ ク ア ク セ ス