Finance Q & A : Special Provisions for Vacant Inherited House and 30 million Sepcial Deduction for Residential Property

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Fiscal Policy
Political, Economic and Social Policy
The special exception of "Sepcial Deduction for Residential Property" was established as a Sepcial Deduction of 350000 yen in the tax reform in fiscal 1961 in consideration of the low tax-bearing capacity of the transferor, for example, when individuals transfer their own residential property, it is usually necessary to acquire new residential property. This document uses the Q & A method to explain the special exception of "30000 Sepcial Deduction" and the reduced tax rate after deducting it in an easy-to-understand manner by including diagrams and examples of cases in which judgment is difficult.