Extension of home loan deduction period and review of deduction limit, etc.
- The application deadline for housing loan deductions has been extended by 4 years, and those who moved in from January 1, 2022 to December 31, 2025 are eligible.
- If there is an amount that cannot be deducted from the special deductible amount for housing loans, etc. for income tax, it will be deducted from city and metropolitan inhabitant tax within the range of 5% (upper limit of 97,500 yen) of taxable gross income amount for income tax. rice field.
- The income requirement for eligible persons has been changed from a total income amount of 30 million yen or less to 20 million yen or less.
Note: Deduction periods, borrowing limits, etc. vary depending on requirements.
About lowering the age of majority
Minors are exempt from city and metropolitan inhabitant tax under certain conditions. As the age of majority was lowered to 18 on April 1, 2022, the applicable age was changed from under 20 to under 18 as of the date of assessment (January 1).
