Major Tax Systems Related to Transfer of Real Estate, Etc.

Real Estate Acquisition Tax

Real estate acquisition tax is the local tax created in July 31, 1950 (Law No. 226). It stipulates that When a real estate is acquired in Japan, it’s imposed a tax.
To the person who has acquired the real estate, taxes, “the real estate of the whereabouts to prefectures” impose ( prefectural tax is). Municipalities to levy annually fixed asset tax , unlike, you pay only once when you get the real estate. Is a kind of so-called distribution tax, which is intended to be imposed by paying attention to the fact that transfer of the real estate. It is not intended to be imposed by paying attention to the benefits to property acquisition. Therefore, even a day ownership addition to a taxable even if you get, with the transfer of ownership contract is the agreement released even if it is, tax is made ​​as long as the fact relocation.　Please ask us freely about detail.

Property tax

Fixed assets tax (property tax), it holds fixed assets are taxed to the local tax is. Taxable land – house is, tangible depreciable assets. About this out land and houses registry whereas municipalities are taxable organization the actual situation in the like can be grasped, can not be grasped by registration, etc. for depreciable assets. Because of this declaration is taking the system to the grasped tax depreciation assets by. For fixtures that were carried out in the building that is not a self-owned, paragraph 9 Local Tax Law Article 343 [1] only to organizations that are defined in the regulations that apply the provisions of depreciable assets is necessary to the declaration as. Please ask us freely about detail.

City Planning Tax

The city planning tax, local tax laws by, urban planning in land and buildings in the area municipality has ordinances can impose in taxes is.Please ask us as we can explain in detail.

What’s about Real estate acquisition tax

Real estate acquisition tax (real estate acquisition tax), the local tax based on (July 31, 1950 Law No. 226), real estate is imposed on the acquisition of tax in, usually tax is. To the person who has acquired the real estate, taxes, “the real estate of the whereabouts to prefectures” impose ( prefectural tax is). Municipalities to levy annually fixed asset tax , unlike, you pay only once when you get the real estate. Is a kind of so-called distribution tax, which is intended to be imposed by paying attention to the fact that transfer of the real estate. It is not intended to be imposed by paying attention to the benefits to property acquisition. Therefore, even a day ownership addition to a taxable even if you get, with the transfer of ownership contract is the agreement released even if it is, tax is made ​​as long as the fact relocation. Please ask us freely about detail.

What’s about Registration and license tax

The Registration and License Tax Act Appendix first, and are listed from No. 1 to No. 159. The main thing
Registration of real estate rights (including the registration of real estate of trust.)
Registration of vessels (including the registration of the ship of trust.)
Registration of the aircraft
Registration or competence certification of people of qualification
License, authorization, and approval for a particular business, etc.

About  Stamp duty

The stamp tax law is based on the (May 31, 1967 Law No. 23), is imposed on certain documents corresponding to the taxable property (tax document) Japan of tax .

What’s about Final return

The tax return (determined god country), tax refers to declaration procedures regarding, Japan in refers to the following points. Individuals, from the year January 1 to December 31 as the taxable period, revenue and expenditure in that period, medical expenses and donations, a declaration that was to calculate the income from such dependents situation tax office to submit to, be required to pay income tax to determine the amount Corporation is, in principle, the Articles of Incorporation was established in fiscal year submitted a declaration that was calculated income in the period as the taxable period to the tax office, to pay corporate income tax to determine the amount Consumption tax that individual or corporation that is a taxable person of, a declaration that was to calculate the consumption tax in the taxable period and submitted to the tax office, to determine the amount of tax