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Return of real estate acquisition tax when we acquired land for residence

The last update date:

 

Return prescribed summary

 When we acquire land for residence and we meet the following requirements, real estate acquisition tax that we already paid to suffer from the land concerned based on application of of tax payer is returned.

 

<when we acquire new house>

 

(1) Satisfy one of the following requirements

 1. Build within less than one year before the land acquisition concerned or rear three years (as for the period after April 1, 2020 two years)

 ※Acquisitor of building being the same as land about new construction within one year before the land acquisition

 

 2. Acquire new construction to meet the land concerned and the following requirements-free house at the same time

 ※Acquisitor of building being the same as land

 Building being unused by new construction after April 1, 1998 in the case of the A self residence

 Building being unused house within one year after new construction in the case of other than B self residence

 

(2) Being the acquisition of house meeting the following requirements

The deferred floor space lower limit

The deferred floor space upper limit

Single-family house house

House except single-family house

Other than house for rent

50 square meters or more

50 square meters or more

240 square meters or less

House for rent

40 square meters or more

 

 

<when we acquire existing home>

 

(1) Being the acquisition of less than one year before the land acquisition concerned or rear less than one year (including the simultaneous acquisition)

 ※Acquisitor of building being the same as land

 

(2) Being the acquisition of house meeting the following requirements

 1. Person who acquired reside by oneself

 

 2. Deferred floor space being 240 square meters or less 50 square meters or more

 

 3. Satisfy one of the following requirements

 House which was built after A January 1, 1982

 We meet new earthquake proofing standard in house built before December 31, 1981 from B after July 1, 1954. [we limit to thing which receives earthquake-resistant diagnosis within two years before day of the acquisition, and was proved.]

 

※Amount of money that is returned

(1) 1.5 million yen X tax rate

 

(2) It is X (with deferred floor space of new house X 2 (200 square meters limit)) X tax rate (when we acquire by fixed assets amount of appraisal (March 31, 2021 per 1 square meter sum) of a half of amount of appraisal) 

 

It will return forehead of either high person of this.

 

Return application period

When it is before the acquisition of 1 land for residence (including the same day) and acquires house

   Application period: It is five years from the land acquisition day

 

When we acquire house after the acquisition of 2 land for residence

   Application period: It is five years from the house acquisition day

 

[example]

 When we build house on land acquisition, May 1, 2017 on April 1, 2016

Figure of deadline for return application
  Application period becomes until May 1, 2022.

 

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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

〒840-8570
1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.