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不動産取得税の軽減制度(英語)
Tax reduction on your residence and land for housing
When you acquire residence or land for housing, you are eligible for tax reduction provided you meet all of the following conditions.
(1) Tax reduction on residence
a. You built a new house.
b. You acquired a new ready-built house that has never been used and has thefloor space of between 50 and 240 square meters.
c. You acquired a secondhand house that meets all of the following conditions.
- It has the floor space of between 50 and 240 square meters.
- The acquirer is the user.
- It was built on or after January 1, 1982.
How to apply for tax reductions
a. You don’t have to apply unless otherwise noted.
b. You don’t have to apply unless otherwise noted.
c. You have to file an application for tax reduction.
How to do it
Bring the Toki Jiko Shomeisho or Certificate of Registered Matters
(Tokibo Tohon or Certified Copy of Register) to the Gyosei Kenzei Jimusho or the Prefectural Administrative Affairs and Tax Office. (The Tax Office may ask you to see the Purchase and Sale Contract as required.)
(2) Tax reduction on the land for housing
a. You built a new house that has floor space of between 50 and 240 square meters on the land you acquired in less than three years.
b. You bought a secondhand house in less than one year after you have built a new house.
c. You acquired a used house that meets all conditions listed on the Item (1) – c.
In all three cases listed (2) above, you need to file an application for tax reduction.
How to do it: Bring Toki Jiko Shomeisho or Certificate of Registered Matters (TokiboTohon or Certified Copy of Register) to the Gyosei KenzeiJimusho or the Prefectural Administrative Affairs and Tax Office.
(The Tax Office may ask you to see the Purchase and Sale Contract as required.)
*Definition of the terms:
Floor space refers to residential area only in a multipurpose house. It refers to the total area of existing area and the annex in a house with additions. It refers to the total area of the main house and fuzokuya, i.e. auxiliary buildings such as garage or storage.
FAQs
*For more information and inquiry, contact the Isesaki Gyosei Kenzei Jimusho or the Prefectural Administrative Affairs and Tax Office, Isesaki.
For inquiries on Real Estate Acquisition Tax, contact the office below.
Isesaki Gyosei Kenzei Jimusho or Taxation Section, Prefectural Tax Department
Prefectural Administrative Affairs and Tax Office, Isesaki
Phone: 0270-24-4350
Address: 1-236 Imaizumi-cho, Isesaki