조세심판원 질의회신 | 1995-02-05 | 재일46014-271 | 양도
Japan 46014-271 (Law No. 06, 1995)
Even if the retention period of land annexed to a house is at least two years, if the retention period is less than two years, the special rate for national housing shall not apply.
1. Under the current Income Tax Act and the Housing Construction Promotion Act, the calculated amount of capital gains tax on the housing whose holding period is not less than two years and on the land appurtenant thereto not more than two times the total floor area of the building shall be calculated by applying the tax rate of 30/100 to the relevant tax base pursuant to Article 70(3)2 of the same Act.
Article 70 of the Income Tax Act
1. A summary of the contents of inquiry;
-whether or not the rates under Article 67-2(1)2 of the Lighting Act apply at the time of transfer of a newly-built house
- whether the building is a national housing scale, but its possession period is less than two years, and whether the land can be applied at a rate of 30 percent to the land if it is owned for not less than two years.
2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);
○ Article 70(3)2 of the Income Tax Act