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조세심판원 질의회신 | 1996-03-10 | 재일46014-649 | 양도
Document Number

Japan 46014-649 ( October 11, 1996)

Items of Taxation



Where a multi-family house with at least five households is long-term leased, the total amount of capital gains tax shall be reduced or exempted only where such house is transferred after lease for at least ten

Congress RESALS

1. In the calculation of the Rental Housing Act, a multi-family house constructed with building permission in accordance with the building standards for multi-household houses as determined by the Minister of Construction and Transportation so that many households can reside in one building. 2. In the case of a long-term lease of five or more households, the total amount of transfer income tax shall be reduced or exempted only if they are transferred after renting for not less than 10 years pursuant to the proviso of Article 67 of the Regulation of Tax Reduction and Exemption Act. 3. In determining the requirements for non-taxation of transfer income tax as one house for one household pursuant to Article 154(1) of the Enforcement Decree of the Income Tax Act, the long-term rental house of the above "2"

Related statutes

Article 67 of the Regulation of Tax Reduction and Exemption Act 【Reduction and Exemption of Transfer Income Tax on Long-Term Rental Houses】

Main text

1. A summary of the contents of inquiry;

I own a single house in ○○○○ (site: 35 square meters, building size: 40 square meters-1978 residing in ○○○-dong (site: 64m2-1978 purchase, building size: 504m2-2- September 1995). A person newly constructs and leases a single house in ○○○○-dong (site: 664m2-1978 purchase, building size: 504m2- September 1995). (B) At the same time, two single house rental houses out of 60m2 and 8 households of national housing size

On October 1, 1995, the registration of a reported rental housing business operator was completed at the competent tax office.

(See attached document 1. Business registration certificate; 2. Completion Certificate)


(1) In cases of a person himself/herself, whether he/she has become two houses for one household if a multi-family house for lease is deemed a detached house.

(2) Whether a person is exempt from capital gains tax at least 10% when he/she rents at least five households in a rental house for at least five years.

③ The above facts are known from the latter half of 1994 to the first half of 1995 through T.V. newspapers, etc., and there are also opinions to the officials in charge of the competent tax office on March 1995.

However, the National Tax Service's civil petition officer at the end of 1995 is a multi-household house as above, but the multi-household house is 50% for not less than five years, and 100% for not less than ten years.

In addition, it is the same that all of the multi-households or multi-households have been aware of the same intention as that of multi-households or multi-households, and it is not possible for the old Office to do so because the permission matters have been obtained.

In such cases, appropriate measures for handling

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

Article 67 of the Regulation of Tax Reduction and Exemption Act

Article 154(1) of the Enforcement Decree of the Income Tax Act