Major changes in municipal tax and metropolitan inhabitant tax in 2022

About extension of special period of housing loan deduction

For housing to which the consumption tax rate of 10% is applied, the current housing loan deduction special measures will be applied in the following cases.

• Contract period: From December 1, 2020 to November 30, 2021

Note: For custom-built houses, from October 1, 2020 to September 30, 2021

• Period of residence: From January 1, 2021 to December 31, 2022

About the self-medication tax period

The period was extended by 5 years (from 2020 to 2020) after prioritizing the targets and simplifying the procedures.
About conditions to receive target item and subtraction, please see Ministry of Health, Labor and Welfare homepage (external link) .

Tax exemption measures such as subsidies for childcare implemented by the national and local governments

From the perspective of child-rearing support, subsidies related to child-rearing from the national and local governments (such as usage fees for babysitters and unlicensed child-care facilities) have become non-taxable income (previously treated as miscellaneous income).