Taxation on transfer rate income tax rate Long term transfer income means the case of transfer of one with ownership period of more than 5 years on January 1 of the year in which the land building was transferred, if the possession period is 5 years or less In case of transfer, taxable short term transfer income will be
Declaration of income tax return
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Transfer income tax amount applicable tax rate
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Classification of transfer income
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Assign income tax rate
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Inhabitant tax rate
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total
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Taxable long-term transfer income amount
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１５％
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５％
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２０％
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Taxable short term transfer income amount
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３０％
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９％
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３９％
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