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About special tax credit (deduction of housing loan) such as house borrowed money of city, citizen of the prefecture tax

Update day: April 1, 2016Print this page

It is entering by the end of June, 2019 from April, 2014

 The subtraction ceiling of deduction of housing loan of city, citizen of the prefecture tax was changed

  We were changed only when the subtraction ceiling of city, citizen of the prefecture tax when there was home loan deduction that we were not able to subtract from income tax about which received application of deduction of housing loan of income tax by final income tax return and year-end tax adjustment in which did new construction or extension and/or alteration by the end of June, 2019 from April, 2014, and was entered contracted with in consumption tax rate more than 8%.

※Consumption tax rate is deduction like entered in the case of contract with 5% by the end of March, 2014 from 2009.

  In addition, procedure to city to receive deduction of housing loan of this city, citizen of the prefecture tax is subtracted like to this by final income tax return and salary payment report when there is mention of home loan deduction even if we do not do procedure to city.

 

 [deduction]
   Either small sum of next (1) or (2) is subtracted from the amount of income percent of city, citizen of the prefecture tax.
   (1)  Sum that we could subtract home loan of income tax for the last year and were not able to subtract from income tax in sums
   (2)  7% of taxation gross income amounts of money of income tax for the last year (when but we exceed 136,500 yen 136,500 yen)

 

It is entering by the end of March, 2014 from 2009

 When there is home loan deduction that we were not able to subtract from income tax in which received application of deduction of housing loan of income tax by final income tax return and year-end tax adjustment in which does new construction or extension and/or alteration by the end of March, 2014 from 2009, and was entered, deduction of housing loan is applied to city, citizen of the prefecture tax for the next fiscal year.

  In addition, procedure to city to receive deduction of housing loan of this city, citizen of the prefecture tax is not necessary.

  Because we became able to grasp information necessary to calculate home loan deduction in city, we are subtracted by revisions such as review or salary payment report of attachment of final income tax return even if we do not do procedure to city.

 [deduction]
   Either small sum of next (1) or (2) is subtracted from the amount of income percent of city, citizen of the prefecture tax.
   (1)  Sum that we could subtract home loan of income tax for the last year and were not able to subtract from income tax in sums
   (2)  5% of taxation gross income amounts of money of income tax for the last year (when but we exceed 97,500 yen 97,500 yen)

It is entering by the end of 2006 from 1999

 When income tax becomes reduction by source of tax revenue transfer performed in 2007 about which does new construction or extension and/or alteration by the end of 2006 from 1999, and was entered, and there is home loan deduction that we cannot subtract from income tax, system that we can subtract from city, citizen of the prefecture tax in the next fiscal year is established. 

  Conventionally, presentation of report was necessary for city, but presentation of report became needless from city, citizen of the prefecture tax with the foundation of new deduction of housing loan for 2010 to receive deduction of housing loan of this city, citizen of the prefecture tax. (procedure to receive deduction of housing loan of income tax by ※ final income tax return and year-end tax adjustment does not change so far.)

  Because we became able to grasp information necessary to calculate home loan deduction in city, we are subtracted by revisions such as review or salary payment report of attachment of final income tax return even if we do not submit report to city.

  But when need report, like to this to city Report We have you submit this and can receive subtraction.
 This is because there is case that subtracted amount of money is different in deduction of housing loan which is new about average tax catching application and deduction of housing loan accompanied with source of tax revenue transfer (subtraction becomes advantageous person who submitted report) in one, income tax having retirement income, forest income.
  When is declared, by every year March 15 to city Report It is necessary to submit this.
  When it is not declared by time limit, we will receive application of new deduction of housing loan dispensing with report automatically.

 

There is no application of deduction of housing loan of city, citizen of the prefecture tax in of entering for 2007, 20 years

  Because choice of exception to reduce subtraction rate in deduction of housing loan of income tax, and to extend subtraction period from 10 through 15 is established about which does new construction or extension and/or alteration in 2007 and 2008, and was entered, as for the application of deduction of housing loan of city, citizen of the prefecture tax, there are none.

 

Inquiry about this page

[ Residence tax charge ]
〒935-8686 1060, Kurakawa, Himi-shi, Toyama Tel: 0766 (74) 8043 Fax: 0766(74)4004 Contact

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