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💴 | What kind of system is "Mandarin duck gift" that a happy couple wants to know?Tax accountant explains points to note

Do you know the photo mandarin duck gift? (Tacas / Pixta)

What kind of system is "Mandarin duck gift" that a happy couple wants to know?Tax accountant explains points to note

If you write the contents roughly
In addition, when gifting real estate, even if the gift tax is zero yen, it will be higher than when the real estate acquisition tax and registration license tax are inherited.

Do you know a system called "Mandarin duck gift" that deducts the gift tax between husband and wife?A man considering this system is taxing ... → Continue reading

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Wikipedia related words

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Movable property acquisition tax

Registration license tax

Registration license taxWhat is (Torokumenkyozei)?Registration license tax lawBased onregistration,Registration,Patent,license,Authorization,Authorization,Certification, Designation and proof of skillNational taxでDistribution taxIs.The tax rate is different from other taxesPer milleStipulated in.

Taxable range

Items 1 to 159 are listed in Appendix XNUMX of the Registration and License Tax Law.As the main one

Tax exempt

  • Real estateRegistration of displayIs tax exempt.However, the registration of display changes for separate and combined writing is excluded.
  • The specific registrations that national / local public organizations / foreign diplomatic missions, special public corporations and public interest corporations listed in Attached Tables XNUMX and XNUMX receive for themselves are tax exempt.

Taxation standard

  • In the case of real estate registration, the tax base is the price registered in.In the case of real estate without registration, the price will be the price approved by the registrar based on the registered price of similar real estate.If there are rights other than ownership and other restrictions on disposal on the real estate, the price will be the price without them.
  • MortgageThe tax base in the case of setting is the amount of the claim to be secured.
  • When calculating the tax base, fractions less than 1000 yen are rounded down, but if the tax standard itself is less than 1000 yen, it is calculated as 1000 yen.
  • For registration or skill certification of a person's qualification, license / permit / authorization for a specific business, etc., a fixed amount is set for each number of applications in Appendix XNUMX.

Taxable person

A taxpayer is a person who receives registration, etc.In the case of registration of transfer of ownership by sale, the seller and the buyersolidarityObliged to pay.

tax rate

Registration of ownership transfer
In the case of buying and selling land, the tax rate has been gradually increasing since 18, which is 24/1000 in 15 and 25/1000 after 20.In the case of buying and selling real estate other than land, it has been 18/1000 since 20.In the case of inheritance / corporate merger, it is 1000/4, and in the case of gift / other, it is 1000/20.
Ownership preservation registration / mortgage setting registration
It is four thousandths.
Registration of changes, mortgage cancellation registration, supplementary registration, restoration of cancellation registration
It is 1 yen (fixed amount) for each real estate.If you delete 1000 or more registrations on the same application form, it will be 20 yen regardless of the number.

Reduced tax rate for residential homes

If the floor area is 50 square meters or more and an individual (not applicable to corporations) obtains it for his / her own residence (only for sale or auction, not for gifts) and is registered within one year, the special reduced tax rate applies. Will be done.The exception will be applied as many times as the conditions are met.

Ownership transfer registration (1000/3), mortgage setting registration (1000/1)
Normal houses are within 20 years old, steel-framed and reinforced concrete structures are within 25 years old, or the Building Standards Act Enforcement Ordinance orMinister of Land, Infrastructure and Transport Minister of FinanceProperties that meet the earthquake safety standards set in consultation with the company are eligible.
Ownership preservation registration (1000 / 1.5)
Only new homes are eligible.
Since it is tax exempt under the License Tax Law and tax exempt under the Measures Law, the former additional collateral is taxed in this rule, but the latter is 1500 yen.It is disadvantageous if the school corporation additionally secures the training ship.

In principle, payment is made in cash to the applicant at the time of application.In other words, the deadline for delivery is at the time of application.If the tax amount is 3 yen or lessstamppaymentCan be done.All registry offices are designated to pay stamps, so regardless of the amount of money, stamps can be paid at the registry office, but confirmation is required except at the registry office.

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