Course how to sell houseVol.21 special tax when selling a house used

Profit of the tax system amendment which is wanted checking by all means it is information in the person who sells the house from now on.Directly, those where profit is done are the buyer of the old residence, but unless the seller cooperates, it is the exception which cannot be used because and, purchase expense is completed cheaply, becoming easy, to sell you think the old residence that also the seller indirectly does profit.It was amended, “when selling the old residence, we inform about the details of tax system exception”.

“From 2005 the old residence is marketable”

Depending upon the efficiency of the house, when receiving tax system exception, it is the amendment that construction year several restrictions abolish.Was in order purpose of legal amendment promotes the circulation of the old residence, to form good quality residential stock.The execution method was decided, clearly.This time that continuation and procedure method and the related sight are introduced.

This amendment, being old, the fact that it abolishes lapse year several important matters after the construction concerning the old residence which satisfies earthquake-proof characteristic, with the contents that, it designates as application important matter, with the issue of the certificate of the thing where the building conforms to new earthquake-proof standard was enforced on this year April 1st tax special measure method enforcement and so on by part amendment.

special tax to be applied even in the old house was built in years exceed the requirements, following5is another.

1. mortgage tax relief system (income tax)
if a certain mortgage, year-end balance of approximately1%will be refunded is.

2. special provisions for taxation on long-term capital gains in the case of purchase of residential property and replacement of specific recombinant (income tax, individual inhabitant tax)
replacement or exchange, taxation on profit selling the house will be deferred. (requirements for number of years elapsed after construction of the building was fireproof replacement has been abolished)

3. special provisions for taxation according to the settlement when inheritance funds to acquire housing, etc. (gift tax)
to the person who is living donation of certain housing funds1,000million yen will be piggybacked on tax-free frame.

4. mitigation measures pertaining to the registration and license tax for registration of transfer of ownership of residential houses (registration and license tax)
registration fees when buying a house will be reduced a certain.

5. special measures of real estate acquisition tax for land used for residential housing and used according to the acquisition of existing homes (real estate acquisition tax)
real estate acquisition tax cost to the person who bought a certain house and its grounds will be reduced.

specific requirements, heisei17years4month1in the house was acquired after the date of, and, after construction20within a year (fireproof building after construction is25within a year) mono-or prove that the new seismic criteria is when you get what you are.

proof that the new seismic criteria, seismic criteria certificate of conformity is. as the procedure, seller of used housing, seismic response to ask the architect, etc., certificate that meets the criteria of the new earthquake-proof (seismic criteria certificate of conformity) gets the. certificates obtained must be attached to the final return of buyer.

– seismic criteria certificate of conformity and seismic diagnosis checklist click here for form

2005person intends to obtain the special case of the year due to tax reform, seismic criteria certificate of conformity must obtain a. other party to request the issuance of this certificate, architect, etc. it has become, a person who can do this certification,
1. by architect architect
2. inspection agency designated confirmation as prescribed in the building standards law
3. designated housing performance evaluation agencies prescribed goods / law
has become. first, it is recommended that you consult your architect or architect meeting near you.

but, i want to be careful is, is that you need to obtain this certificate before the transaction has. after construction20over a year (fireproof building after construction is25over a year) get the house of (delivery) if you get the certificate to meet the new seismic criteria after, does not apply to these special measures, please note that your. special party is a buyer will be applied, the certificate is to take it a seller.

(related sites) japan association of architectural firms

n/a