About response in the taxation system to Great East Japan Earthquake Print this page

The last update date:
April 1, 2019

Personal municipal tax

○Exception of deduction from petty losses
 About deduction from petty losses of loss to affect house or household effects, we enable application in personal municipal tax for 2011.
 We transfer and do possible period with five years (as for the act three years).

○Exceptions of application of special tax credit (home loan subtraction) such as house borrowed money
 Even if application house of home loan subtraction is lost by the Great East Japan Earthquake, we enable continuation application during residual period after personal municipal tax for 2013.

Property tax, urban planning tax

○Exception of damaged substitute residential land
 When owners of damaged residential land acquire land (damaged substitute land) as a substitute for the damaged residential land concerned to March 31, 2021, about thing equivalent to damaged residential land among the damaged substitute land concerned, we consider the land concerned to be residential land after the acquisition for 2003.
 ※ When we are considered to be residential land, property tax, urban planning tax is reduced.

○Exception of damaged substitute house
 When owners of loss, house (damaged house) which we damaged acquire house (damaged substitute house) as a substitute for the damaged house concerned by the Great East Japan Earthquake to March 31, 2021 or we rebuild, we reduce a one-third among tax amount pertaining to the damage substitute house concerned for a half, next 2002 for 2004 about floor space equivalency minute of the damage house concerned.

○Exception of substitute residential land pertaining to residential land in caution area
 When owners of residential land in caution area acquire land (substitute land) as a substitute for the residential land concerned in interval before caution area being canceled, we consider the land concerned to be residential land after the acquisition among the substitute land concerned for 2003 about area equivalency minute of residential land in caution area.
 ※ When we are considered to be residential land, property tax, urban planning tax is reduced.

○Exception of substitute house pertaining to house in caution area
 In the cases that owners of house in caution area acquired house (substitute house) as a substitute for the house concerned in interval before caution area being canceled, we reduce a one-third among tax amount pertaining to the substitute house concerned for a half, next 2002 for 2004 about floor space equivalency minute of house in the caution area concerned.

Light vehicle tax

○Tax exemption of light vehicle tax pertaining to damaged substitute car
 We do light vehicle tax for each year from 2011 pertaining to light motor vehicle (damaged substitute car) as a substitute for loss, car, light car which we damaged to 2013 with tax exemption by the Great East Japan Earthquake.

○Tax exemption of light vehicle tax pertaining to substitute car of car in caution area
 We do light vehicle tax for each year from 2011 pertaining to light car as a substitute for thing that eternal erasion registration that assumed the abolition of use reason by car in caution area by nuclear plant accident was accomplished to 2013 with tax exemption.

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Person in charge of Local Finance Bureau tax practice department taxation system taxation system

The location: Shizuoka government building the third floor of the new building

Telephone: 054-221-1029

Fax: 054-221-1499

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