Home loan subtraction | Real estate
"Income"
A tax payer： Less than income amount of money 30,000,000 in total
"A house"
A floor space： More than 50 square M, 50% are old houses among the
residence use（At the time of the acquisition）：
The thing which I acquire a fireproof building of several a year
less than 25 years old besides a fireproof building of several a
year less than 20 years old after April, 2005, and satisfy a constant
fireproof standard
"Borrowed money"
A return period, More than ten years
"Matters that require attention"
* It is the final income tax return pivot in the first year to take
subtraction（The salaried employee equal to or less than income 20,000,000
subtracts it by a year-end tax adjustment after the next year）
* There is no residence tax application "A deduction"
* It is different by the residence year
It is the end of the year balance ceiling of the residence = borrowed
money in = 2004： 50,000,000 subtraction rate： 1% - 0.5% maximum
deduction： 5,000,000
It is the end of the year balance ceiling of the residence = borrowed
money in = 2005： 40,000,000 subtraction rate： 1% - 0.5% maximum
deduction： 3,600,000
It is the end of the year balance ceiling of the residence = borrowed
money in = 2006： 30,000,000 subtraction rate： 1% - 0.5% maximum
deduction： 2,550,000
It is the end of the year balance ceiling of the residence = borrowed
money in = 2007： 2.5 10,000,000 subtraction rate： 1% - 0.5% maximum
deduction： 2,000,000
It is the end of the year balance ceiling of the residence = borrowed
money in = 2008： 20,000,000 subtraction rate： 1% - 0.5% maximum
deduction： 1,600,000
* The exception (possible choice by 2007 taxation system revision)
Heisei 19.20 years residence
Subtraction rate 0.4-0.6%
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