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Taxation eligible people of real estate loan business in personal enterprise tax and parking lot business

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 When, with real estate loan business becoming taxable of personal enterprise tax or parking lot business, place for parking of advance and car of real estate is provided for the purpose of the acquisition of value, of the next scale talk.

 Type of real estate loaningScale of loan
Real estate loan business(1) When we perform loan of houseSingle-family houseTen or more
Apartment, room for rent
(including tenement house format)
More than ten rooms
(2) When we perform loan of building (office, store) except houseSingle-family buildingFive or more
Building except single-family house
(buildings for rent)
More than ten rooms
(3) When we perform loan of landLand for houseTen number of loan agreement or more
Or loan 2,000 square meters in area or more
Land except the one for houseTen number of loan agreement or more
(4) When we put above (1) - (3) togetherTotal 10 of the number of the ridges, the number of the rooms and the number of loan agreement or more
(5) As for the thing that income amounts of money pertaining to loan of real estate in the previous year are 8.5 million yen or more, it is taxable business in the first half year even if it does not reach loan scale of (1) - (4).
Parking lot business(1) Parking lot (blue sky parking lots) which is not buildingTen storable number or more
(2) Parking lot (multilevel parking garages) which is buildingIt becomes taxable business regardless of storable number.

 ※In the case of loan of real estate in the name of joint ownership, we judge the number of the rooms which we added up of real estate sharing by (the loan situation, income amount of money).

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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.