When we purchase land and house and we build house and acquire real estate, it is tax imposed on this purchase.
Person who puts
Person who acquired land and house by buying and selling, exchange, building (new construction, the enlargement, reconstruction)
Sum to pay
|The acquisition from April 1, 2008 to March 31, 2021
||3% of prices
4% of prices
(note) about land for residence
When we acquire residential land, the residential land ratio associate land by March 31, 2021 from January 1, 1996, we will multiply tax rate by a half of price.
Price of ... real estate ...
As a general rule, not purchase price and contract price, we say the price registered with property tax cadaster (account book which listed the price to become the basics of taxation of property tax) of municipalities.
When it is hard to depend on registered price when there are new construction of house, case and special circumstances which it is, and price is not registered with in property tax cadaster at the time of extension and/or alteration, the prefecture investigates and decides price.
... purchase day ...
We judge from condition and others generally, and it is on the acquisition day, and day admitted that we acquired proprietary rights practically does not ask presence of the registration about the acquisition of proprietary rights.
Report and the tax payment
Person who acquired real estate must submit report to prefectural tax office via municipalities within 60 days from day of the acquisition.
2. The tax payment
We put in prefecture by the tax payment office action sent by prefectural tax office.
Postponement of the tax payment
In the following case, the tax payment is reprieved by report. Ask the nearest prefectural tax office about procedure.
||Period of grace|
|When there is plan to build house on the land for less than two years (as for from April 1, 2004 to March 31, 2020 less than three years) from day when person who acquired land acquired (the following limits "1 to new construction housing meeting reduction about housing")
||Less than two years (as for from April 1, 2004 to March 31, 2020 less than three years)|
|When, within one year from day when person who acquired land acquired, there is plan to acquire existing home on the land (the following limits "1 to existing home meeting reduction about housing")
||Less than one year|
|When we acquire real estate as a substitute for real estate which real estate is expropriated from for public works project, and assigns or catches compensation for transfer of properly in case of expropriation for less than one year before days such as expropriation|
Tax exemption limit, tax exemption (purchase not to cost tax)
1. Tax exemption limit…When the price of real estate which we acquired does not reach the following amount of money, it does not take tax.
Land ……………………… 100,000 yen
House new construction, the enlargement, reconstruction…… 230,000 yen
Buying and selling, exchange, donation…………120,000 yen
2. Tax exemption…About the following acquisition, it does not cost tax.
Purchase by the inheritance, purchase by the division to meet merger of juristic person and constant requirements
Land improvement enterprise, the acquisition of substitute lot accompanied with the enforcement of land division maintenance business
Real estate acquisition tax is reduced
About real estate acquisition tax for the acquisition of house, tax is reduced by application.
1. Reduction (subtraction from the price of real estate) about house
|Construction of house (new construction, the enlargement, reconstruction) and the purchase of built-for-sale house
The deferred floor 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|
In the case of extension and/or alteration, we are judged including existing part about area requirements.
When there is attachment shop, we add up with main building and are judged.
It is 12 million yen because of one house
(about long-term excellent house 13 million yen)
|The acquisition of existing home
We say thing coming under all next.
1. Person oneself who acquired reside.
2. Deferred floor space is 240 square meters or less 50 square meters or more
3. Correspond to any of the following.
(1) House which was built after January 1, 1982
(2) We meet new earthquake proofing standard in house built before December 31, 1981 from after July 1, 1954. [we limit to thing which receives earthquake-resistant diagnosis within two years before day of the acquisition, and was proved.]
※About house where is incompatible with new earthquake proofing standard, tax may be reduced. [individual acquires and, within six months from the acquisition day, performs earthquake-resistant repair and limits to thing proved about conformity of new earthquake proofing standard.]
The new construction date
S29.7.1 - S38.12.31
1 million yen
S39.1.1 - S47.12.31
1.5 million yen
S48.1.1 - S50.12.31
2.3 million yen
S51.1.1 - S56.6.30
3.5 million yen
S56.7.1 - S60.6.30
4.2 million yen
S60.7.1 - H1.3.31
4.5 million yen
H1.4.1 - H9.3.31
10 million yen
12 million yen
2. Reduction about land for residence
||Tax amount which is reduced|
|As much as we are concerned with new house
||When we acquire land than house in point or the next
Less than one year before the land acquisition concerned or rear two years (as for the period of H16.4.1 - H32.3.31 three years)
※Acquisitor of building being the same as land about new construction within one year before the land acquisition.
Either following many sums
(2)*3% of twice the deferred floor space of fixed assets amount of appraisal (note) X house per 1 square meter of land (200 square meters limit)
(note) when acquire by March 31, 2021 from January 1, 1996, sum of a half of fixed assets amount of appraisal
|When we acquire land and house at the same time
||1. In the case of the self-residence
||Building being unused.|
|2. Case except the self-residence
Building being unused house within one year after new construction.
※Acquisitor of building being the same as land. (1, 2 are common)
|When we acquire land for residence in supply purpose (residential land sale in lots purposes of supplier)
||Person who received supply of land after the land acquisition concerned within two years (as for the period of H16.4.1 - H32.3.31 three years) build.|
|As much as we are concerned with existing home
Being the acquisition of less than one year before the land acquisition concerned or rear less than one year (we include the acquisition at the same time.).
※Acquisitor of land and acquisitor of building being the same.
In note) "new house" presenting a memorial to the Throne and "the existing home", "1 is in housing meeting requirements of reduction about housing".
3. When we assign real estate to country or local public entity for public works project and acquire the substitute real estate, there is exception of taxation.
Reference about real estate acquisition tax
Saga Prefectural Taxation Office taxation Lesson 1 real estate acquisition tax charge
〒849-0925 8-1, Hacchonawatemachi, Saga-shi
Phone number 0952-30-3168
E-mail address email@example.com
Karatsu Prefectural Taxation Office taxation section
〒847-0861 3-1-5, Futago, Karatsu-shi
Phone number 0955-73-1553
E-mail address firstname.lastname@example.org
Takeo Prefectural Taxation Office taxation section
〒843-0023 265, Takeochoshowa, Takeo-shi
Phone number 0954-23-3103
E-mail address email@example.com