Notice of Revision of Resident Tax System (for FY2025)

Contents of tax system revision of personal municipal tax, prefectural tax carried out from 2025 are as follows.

• Revision of mortgage deduction for child-rearing households

• Review of documents that must be attached or presented to the declaration of dependent deductions for relatives residing abroad

　Based on the necessity of strengthening support for child-rearing households and the current situation of rapid rise in housing prices, etc., when a person who falls under any of the following 1 to 2 newly builds certified houses, etc. It was decided to add the borrowing limit when it was used for residential use during 2024 as shown in the table below. It can be applied when any of the following conditions are met.

1. Households with dependent relatives under the age of 19
2. Households in which one of the couple is under 40 years old

※　Please see the Ministry of Land, Infrastructure, Transport and Tourism website (outside site) for details on the application conditions for mortgage deduction.
※　Please contact the tax office (outside site) that has jurisdiction over your ward for procedures related to the application of mortgage deductions, such as final tax returns.

　If a spouse or relative residing abroad intends to apply for deductions such as spouse deductions and dependent deductions, you have paid to cover the living and educational expenses of your spouse or relatives residing abroad. It is necessary to attach or present a "remittance-related document" to prove that you have done so at the time of declaration.
　When making a declaration after 2025, the documents or copies of the electronic payment method, etc. prescribed in Article 2, Paragraph 12 of the Act on Funds Settlement as a subject of "remittance-related documents", such as the electronic payment method, etc. The addition has been added to clarify that the trader has paid to the relatives, etc. due to the transfer of the electronic payment method performed at the request of the taxpayer.