※Please be careful in the conduct year.
１．Revision (personal residence tax, income tax) of earned income subtraction (conduct year, 2014)
２．Revision (personal residence tax, income tax) of Retirement income tax (from conduct, January 1, 2013)
３．Deferment exception review (property tax) to affect residential land
※Residence tax applies income tax from minute in 2013 from 2014
○About earned income deduction when income amounts of money such as salaries exceed 15 million yen, the upper limit of 2.45 million yen is established.
(2.45 million yen flat as for more than salary income 15 million yen)
※We apply from the retirement bonus which should be paid after January 1, 2013.
About taxation on Retirement income such as corporation officers within continuous service five years, we abolish a half and measures to do of the remainder that subtracted the amount of retirement allowance exemption.
About Retirement income of personal residence tax, 10% of tax credit was abolished by some revisions of Local Tax Law that promulgated in December, 2011, and was enforced. In addition, it is said that we allot to revival resources about thing to increase receipts by the abolition of this tax credit.
○Calculation of personal residence tax to affect Retirement income such as corporation officers within continuous service five years
(the amount of income amount of money - retirement allowance exemption) the personal inhabitants amount of a tax concerned with X 1/2 X tax rate (10%) = Retirement income
[after the change]
(the amount of income amount of money - retirement allowance exemption) the personal inhabitants amount of a tax concerned with X tax rate (10%) = Retirement income
※We abolish progressively from 2012 through 2014.
We abolish in 2014 after having decided to apply deferment exception to affect residential land about residential lands burden standard 90% (80% of acts) or more in 2012 and 2013.
Deferment exception: Measures that were established to decide to raise this gently about low land of burden standard while restraining tax burden about land with high burden standard, and to gradually plan equation.
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