Tax | about the real estate acquisition
Real estate
"Real estate acquisition tax"
Real estate acquisition tax = real estate charge *3%
* A real estate charge (a standard of assessment )= property tax
valuation)
A = reduction exception (house )=)
Real estate acquisition tax = of the new house
（Real estate charge ー deduction 12,000,000）*3%
* A floor space： 50-240 square M（Apartment and house for rent apartment
house 40-240 are square M）
Real estate acquisition tax = of the resale housing
（A real estate charge ー deduction）*3%
* Tree construction less than 20 years
* Fireproof house less than 25 years
（Newly or quakeproof standard conformity resale housing）
* A floor space： 50-240 square M（An apartment and the house for
rent apartment house are impossible）
* A deduction：
From January 1, 1976 to June 30, 1981： 3,500,000 from July 1, 1981
to June 30, 1985s： 4,200,000 from July 1, 1985 to March 31, 1989s：
4,500,000 from April 1, 1989 to March 31, 1997s： After 10,000,000
April 1, 1997s： 12,000,000
A = reduction exception (land )=)
The amount of real estate acquisition tax = real estate charge (a
normal charge) *3% ー deduction reduction of the land： 45,000 yen
or double (200 square M limits) *3% of the price X house floor space
per one land square M
* There is a condition by new construction / used goods "Registration
and license tax"
A registration and license tax = real estate charge (a standard
of assessment) X tax rate
A = reduction exception (registration exemption tax )=)
* The tax rate 50% reduction of the proprietary rights registration
of a transfer by the land buying and selling
* A reduction step for a house for houses
A matter
* New construction until March 31, 2009 or the acquisition
* More than 50 floor space square M
* I use it for the self-residence
* I register it after new construction or the acquisition within
one year
* The resale housing which or meet a new earthquake proofing standard
after new construction (wooden less than 20 years) for less than
25 years
"In addition"
A consumption tax, the stamp duty
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