It is the top of this page

Main contents of 2016 taxation system revision

Last update date January 8, 2019

※Please be careful in the conduct year.

  1. Revision (uneven distribution correction of local corporation taxation) of tax rate of corporate residence tax corporation tax percent
  2. The abolition of car purchase tax and the foundation of environmental performance percent
  3. In motor vehicle tax (jidosha-zei) and light motor vehicles tax (keijidosha-zei) is green and is extended review of exception (light section)
  4. Reinforcement, reduction of taxation to affect farmland possession
  5. Extension of main special measures of property tax
  6. The foundation of the local construction support taxation system ("hometown tax for company")
  7. The foundation of exception of special subtraction of capital gain to affect empty house

Standard tax rate of corporate residence tax corporation tax percent and tax rate limit are reduced as follows (they apply from fiscal year to start after April 1, 2017).

Prefectural residence tax corporation tax percent
Tax rateActReform bill
Standard tax rate3.2%1.0%
Tax rate limit4.2%2.0%
Inhabitants' tax corporation tax percent
Tax rateActReform bill
Standard tax rate9.7%6.0%
Tax rate limit12.1%8.4%

Local corporation tax (national tax)
ActReform billThe increase and decrease
4.4%10.3%+5.9%

But tax burden of corporation does not change because tax rate reduction equivalency minute of corporate residence tax that matched inhabitants' tax with prefectural residence tax is raised to tax rate of district corporation tax.

At the time of increase to consumption tax rate 10% stage of April, 2017, we abolish car purchase tax (prefectural tax), and environmental performance percent is founded by motor vehicle tax (jidosha-zei) (prefectural tax) and light motor vehicles tax (keijidosha-zei) (city tax) (we apply for the acquisition of car after April 1, 2017 and light motor vehicles).

In the case of tax rate car (private use) of environmental performance percent
Tax rate of light motor vehicles tax (keijidosha-zei)Anti-elephant cart
Tax exemptionElectric light motor vehicles
Tax exemptionAchievement of +10% of H32 fuel economy standards
1.0%Achievement of H32 fuel economy standards
2.0%Achievement of +10% of H27 fuel economy standards
3.0%Car except the above

  • In motor vehicle tax (jidosha-zei), light motor vehicles tax (keijidosha-zei), we arrange "the environmental performance allotment" newly and promote the spread of car, light motor vehicles which is good for environment.
  • We are taxed on vehicle (acquisition cost thing more than 500,000 yen) acquired regardless of new car, used car.

It is green and, about exception (light section), is extended in the motor vehicle tax (jidosha-zei) for one year after review of standard was carried out, and, in the light motor vehicles tax (keijidosha-zei), deadline for application of current special measures is extended for one year (we apply about new car new car which we acquired and light motor vehicles in 2016).

  • In motor vehicle tax (jidosha-zei) extend one year after being green, and having become change and emphasis of exception ⇒ standard.
  • In light motor vehicles tax (keijidosha-zei) is green, and extend deadline for application of special measures of extension ⇒ act of exception one year.

Reinforcement of taxation by change of evaluation method such as deciding not to multiply ratio (0.55) taken advantage of by normal sale price about not being used farmland which caught advice of discussion by agriculture committee based on Agricultural Land Law is carried out from 2017.

About farmland which set (more than setting period ten years) such as right of lease for farmland middle management business to all farmland to own newly, special measures (1/2 of the first three years price) of standard of assessment of property tax are founded from 2016 (when setting periods such as right of lease are 15 years or more 1/2 of five years price first in standard of assessment).

About special measures of current property tax, it is extended as follows.

  • We extend deadline for application of the amount of a tax reduction measures of property tax to affect new house and new authorized long-term excellent house for two years.
  • We extend deadline for application of reduction measures of property tax to affect earthquake-resistant house which we repaired in March, 2002.
  • We extend deadline for application of reduction measures of property tax to affect prevention of heat loss (energy saving) house which we repaired for two years.
  • We extend deadline for application of reduction measures of property tax to affect barrier-free house which we repaired for two years.

About contribution that corporation performed for constant business with high effect in promoting local construction that local public entity performs, we add to loss of money inclusion measures of current donation, and system to do tax credit from corporate enterprise tax, corporate residence tax and corporation tax is founded (we apply from the enforcement day of law to revise a part of the local reproduction process).

In lands which put just before start of house and the inheritance that put just before start of the inheritance, and were offered for one of the residence of ancestor concerned, and were offered for one of site of house for the ancestor residence concerned, system that can subtract 30 million yen of capital gain of property for the residence about amount of money of capital gain to modify the transfer concerned individual who acquired particularly is founded by the inheritance concerned (when we do transfer to advocate next between April 1, 2016 and December 31, 2019, we apply).

  • Transfers such as land offered for one of the site to do with house for transfer of house for the ancestor residence concerned or the ancestor residence concerned.
  • Transfers such as land offered for one of the site after having done removing of house for the ancestor residence concerned.

←Page of main contents of the taxation system revision of other year

Inquiry to this page

The financial Leading court lady tax part taxation system section

Telephone: 045-671-2252

Telephone: 045-671-2252

Fax: 045-641-2775

E-Mail address [email protected]

Return to the previous page

Page ID: 572-734-747

We come back to the top