住宅ローン控除 | 減税制度を活用する

住宅ローン控除の仕組み

住宅取得あるいはリフォームには、さまざまな減税制度が用意されています。これは、必要な手続きさえ踏めば成功率100%という手堅いコスト削減法なので、年度末に行われる税制改正の内容を把握して、しっかり取りこぼしのないようにしたいものです。

減税制度の中でも戻ってくる金額が大きいのは、住宅ローンを利用して住宅取得やリフォームを行った人が対象となる「住宅ローン控除」です。これは、入居後から10年間、年末時点での借入金残高に所定の控除率をかけた金額が、納税済みの所得税・住民税から払い戻されるという制度です。確定申告を行うことで適用されます。

留意しておきたいのは、上の表にある最大控除額の数字は、あくまで10年分を合計した最大値だということ。たとえば、平成25年に入居する場合、一般住宅では1年目の住宅ローン控除額は最大20万円です。所得税の納税額が20万円もなければ住民税からも差引かれますが、それでも住宅ローン控除額を使い切る人は少ないでしょう。これを有効活用したい人は、2人の納税額が両方とも住宅ローン控除の対象になる「連帯責務」で住宅ローンを借りるというのも一つの方法です。

固定資産税、登録免許税も減額に

平成26年3月末までは固定資産税も減額されます。住宅取得、または新築する際に床面積が一定の基準を満たしていると、固定資産税が新たに課税される年度から3年間、2分の1に減額されます。「長期優良住宅」であれば5年間減額されます。

土地の所有権移転登記の際の登録免許税は、2%の税率が0.3%に、所有権保存登記では0.4%が0.15%に軽減されます。(ともに住宅用家屋)
住宅ローンの借入れに伴う抵当権設定登記の際の登録免許税も、0.4%の税率が0.1%に軽減されます。これらは、請求された時点で減税がなされているかを確認しましょう。

ご相談は無料です。

マンション、土地、一戸建の居住用不動産のほか、投資用不動産や、事業用不動産もお任せください。また、権利関係の難しい借地権や底地権などの不動産についてもお気軽にご相談ください。

31 件のコメント

  • Thank you for each of your hard work on this web page. My aunt really likes going through investigations and it’s really obvious why. Most of us learn all of the lively method you offer practical strategies through this web site and even increase participation from some other people on the issue so our favorite girl is in fact learning a lot of things. Take advantage of the rest of the year. You are always doing a really good job.

  • Needed to write you this very small word to help thank you very much yet again with the superb tricks you have shown on this site. This has been simply surprisingly open-handed with you to present unreservedly what most of us would’ve sold for an electronic book to help make some money on their own, precisely seeing that you might well have tried it in the event you wanted. Those tactics in addition worked to become great way to realize that someone else have the same keenness similar to my very own to realize significantly more with reference to this problem. I know there are some more pleasurable situations up front for people who scan through your website.

  • I enjoy you because of all your efforts on this site. Ellie enjoys doing internet research and it’s easy to see why. All of us hear all concerning the compelling means you deliver good information by means of the blog and as well cause contribution from other people about this concept plus my daughter is actually being taught a lot. Enjoy the remaining portion of the new year. You’re the one carrying out a glorious job.

  • I’m just commenting to let you be aware of of the extraordinary discovery my cousin’s daughter enjoyed going through your site. She discovered lots of issues, most notably how it is like to have a very effective giving mindset to have many others just gain knowledge of certain extremely tough matters. You really did more than our desires. Many thanks for distributing the important, healthy, educational and as well as easy thoughts on the topic to Gloria.

  • Thank you for each of your hard work on this web page. My aunt really likes making time for investigations and it’s really obvious why. Most of us learn all of the lively method you offer precious suggestions through this web site and even increase participation from some other people on the matter so our favorite girl is now learning a lot of things. Take advantage of the rest of the year. You are always doing a really great job.

  • I happen to be writing to make you understand what a terrific experience our princess went through visiting yuor web blog. She realized too many things, with the inclusion of what it is like to possess an incredible teaching style to make the others without hassle thoroughly grasp various tricky topics. You undoubtedly surpassed visitors’ expected results. Thanks for showing those warm and friendly, trustworthy, revealing not to mention unique tips on your topic to Tanya.

  • Needed to write you this very small word to help thank you very much yet again with your wonderful views you have shown on this website. This is so wonderfully open-handed with you to supply without restraint what exactly some people would have supplied for an electronic book to make some profit on their own, specifically since you might well have tried it in the event you wanted. Those tricks likewise worked to provide a great way to understand that the rest have the same zeal the same as my very own to understand whole lot more with respect to this problem. I think there are thousands of more pleasurable times up front for those who view your website.

  • Thanks for your whole work on this website. My mum takes pleasure in working on research and it is simple to grasp why. We notice all relating to the powerful ways you render very useful tips and tricks via your website and therefore strongly encourage response from website visitors on this theme while our own simple princess is without a doubt understanding so much. Take pleasure in the rest of the year. Your performing a very good job.

  • I enjoy you because of all of the effort on this blog. Debby delights in conducting internet research and it’s easy to see why. A number of us hear all about the compelling form you create effective guides by means of the blog and boost contribution from other ones about this area of interest and my child has been becoming educated a great deal. Enjoy the remaining portion of the new year. You’re carrying out a fabulous job.

  • I’m just commenting to let you be aware of of the extraordinary discovery my cousin’s daughter enjoyed going through your blog. She discovered lots of issues, most notably how it is like to have a very effective giving heart to have many others effortlessly gain knowledge of certain extremely tough matters. You really did more than my desires. Many thanks for displaying the helpful, healthy, educational and also easy thoughts on the topic to Gloria.

  • I’m commenting to let you be aware of of the awesome discovery my child developed browsing the blog. She came to find a good number of details, including how it is like to have a great coaching character to get a number of people clearly completely grasp a number of advanced issues. You actually did more than her desires. I appreciate you for churning out such effective, dependable, edifying and cool guidance on that topic to Emily.

  • I am commenting to let you know of the fabulous encounter my cousin’s daughter experienced reading your site. She even learned many issues, not to mention what it’s like to have a wonderful giving mindset to have many people just grasp chosen grueling subject areas. You really exceeded our expectations. Many thanks for distributing the informative, healthy, educational and as well as easy thoughts on the topic to Jane.

  • A lot of thanks for all your efforts on this site. Gloria loves engaging in investigation and it’s easy to understand why. Almost all know all concerning the dynamic means you give helpful secrets on the web blog and as well encourage contribution from others on that concern plus our daughter is always discovering a lot. Have fun with the remaining portion of the new year. You’re the one conducting a good job.

  • I am glad for writing to make you know what a magnificent encounter my friend’s girl gained studying your web site. She learned plenty of pieces, which include what it’s like to possess an awesome helping nature to let other folks very easily know just exactly several multifaceted subject matter. You truly exceeded people’s expectations. Thank you for presenting these powerful, safe, explanatory and in addition fun tips about this topic to Tanya.

  • My husband and i felt absolutely excited Edward could conclude his inquiry from your ideas he discovered from your very own site. It’s not at all simplistic just to be giving for free hints that men and women have been making money from. And we all do know we have the website owner to be grateful to because of that. Most of the explanations you’ve made, the easy site menu, the friendships you can assist to engender – it’s everything exceptional, and it’s assisting our son and our family do think that content is cool, and that is extremely important. Many thanks for all the pieces!

  • I precisely desired to say thanks again. I’m not certain the things I could possibly have achieved in the absence of the basics contributed by you about my area of interest. Entirely was a challenging circumstance for me, but being able to view a expert avenue you dealt with it forced me to cry for contentment. Extremely grateful for the advice and expect you are aware of a powerful job that you are accomplishing educating many people all through a site. I’m certain you’ve never come across all of us.

  • I am just writing to make you understand what a outstanding experience my wife’s girl had using your web site. She mastered so many pieces, which included what it is like to possess an excellent helping nature to let other people with ease learn some specialized things. You truly surpassed people’s expected results. Thank you for producing these precious, trusted, informative and in addition fun tips about this topic to Lizeth.

  • Thank you for every one of your hard work on this web page. My daughter really loves making time for investigations and it’s really obvious why. Most people learn all of the lively mode you offer priceless tactics through this web site and even inspire participation from some other people on the matter so our favorite girl is now starting to learn a lot of things. Take advantage of the rest of the year. You are always doing a remarkable job.

  • My spouse and i have been really lucky that Louis managed to finish off his research through your precious recommendations he made through your web pages. It is now and again perplexing to just find yourself handing out solutions which the rest might have been trying to sell. We really understand we now have you to thank for this. Those illustrations you made, the straightforward website navigation, the relationships your site make it possible to promote – it is mostly wonderful, and it is making our son in addition to us understand this topic is thrilling, which is certainly wonderfully vital. Thanks for the whole thing!

  • Thank you for your entire labor on this web site. My mom really loves managing investigations and it is obvious why. My partner and i learn all regarding the lively tactic you present rewarding techniques through your web site and in addition invigorate response from some others on the situation then our favorite princess is really starting to learn a whole lot. Take advantage of the rest of the year. You have been doing a stunning job.

  • Thanks for the suggestions about credit repair on this particular web-site. What I would advice people is to give up the mentality that they can buy now and pay later. As a society we tend to do this for many things. This includes vacations, furniture, and items we want. However, you need to separate your wants from all the needs. While you are working to improve your credit score you have to make some sacrifices. For example you can shop online to save money or you can go to second hand stores instead of expensive department stores for clothing.

  • I simply wanted to thank you very much once more. I do not know what I would have tried without these techniques shared by you regarding that subject matter. It was before an absolute scary scenario in my position, nevertheless taking note of this specialized tactic you solved the issue took me to weep with happiness. Now i’m thankful for your support and thus trust you really know what an amazing job you were putting in training the mediocre ones via your webpage. Most probably you haven’t met any of us.

  • Thanks for the useful information on credit repair on your web-site. The thing I would offer as advice to people will be to give up a mentality they will buy at this moment and pay back later. As being a society most people tend to repeat this for many factors. This includes family vacations, furniture, plus items we really want to have. However, you must separate a person’s wants from the needs. When you’re working to fix your credit score you really have to make some trade-offs. For example you possibly can shop online to economize or you can click on second hand suppliers instead of highly-priced department stores to get clothing.

  • I am glad for writing to make you know what a magnificent encounter my friend’s girl gained studying your web site. She learned several pieces, which include what it’s like to possess an awesome helping nature to let other folks very easily know just exactly several multifaceted subject matter. You truly exceeded people’s expectations. Thank you for presenting these powerful, safe, explanatory and in addition fun tips about this topic to Kate.

  • Thanks for the recommendations on credit repair on this amazing site. A few things i would tell people is always to give up the particular mentality they can buy today and shell out later. Like a society we all tend to try this for many issues. This includes getaways, furniture, and also items we wish. However, you should separate the wants out of the needs. While you’re working to raise your credit score make some sacrifices. For example it is possible to shop online to save cash or you can visit second hand retailers instead of pricey department stores regarding clothing.

  • I precisely had to appreciate you all over again. I’m not certain the things I might have done in the absence of the actual ideas documented by you directly on such field. It became a real distressing condition for me personally, but encountering a new professional form you managed it forced me to jump for delight. I’m just happier for the guidance and even have high hopes you find out what a powerful job you’re doing instructing most people through your blog. I am sure you’ve never encountered all of us.

  • Thank you for your entire labor on this web site. My mom really loves managing investigations and it is obvious why. My partner and i learn all regarding the lively tactic you present sensible things through your web site and in addition invigorate response from some others on the situation then our favorite princess is really starting to learn a whole lot. Take advantage of the rest of the year. You have been doing a stunning job.

  • コメントを残す

    メールアドレスが公開されることはありません。

    CAPTCHA