知らないと損する!よくわかる不動産取得税免除のはなし

不動産取得税免除

購入や贈与などで不動産を取得した場合にかかる税金を不動産取得税と言います。この不動産取得税が免除になる方法があるのをご存知でしょうか。今回は、不動産取得税についてよくわからないという方のために詳しく紹介していきます。

不動産取得税とは?

不動産取得税とは、都道府県が課税する地方税です。住宅を新築・増築した場合や、土地を購入した場合、贈与によって土地を取得した場合などにかかる税金を指し、個人、法人を問わずに納税しなければなりません。

不動産取得税額の計算方法

不動産取得税額

不動産取得税の金額は原則としては次の通りに計算されます。

<不動産取得税=課税標準額(取得した不動産の価格)×税率>

課税標準額(取得した不動産の価格)とは実際に土地を購入したり、建物の建築費にかかった金額ではありません。総務大臣が定めている固定資産評価基準により評価した価格で、原則として固定資産課税台帳に登録されている価格です。
また、税率は土地や住宅は3%(平成30年3月31日まで)、住宅以外の家屋は4%となっています。

課税標準の特例

軽減措置1:新築住宅における課税標準

不動産取得税=(課税標準額-1,200万円)×3%

軽減の要件は、住宅全般に適用するものかつ、床面積が50㎡(一戸建て以外の賃貸住宅は40㎡)以上240㎡以下です。

軽減措置2:中古住宅における課税標準

自己の居住用、セカンドハウス用の住宅として取得し、床面積が50㎡以上240㎡以下であることが要件となっています。

また、次のいずれかに該当しないと軽減はされません。

・昭和57年1月1日以降に建築されたもの
・昭和56年12月31日以前に建築され、新耐震基準に適合していると証明がなされたものや、既存住宅売買瑕疵保険に加入しているもの
・新耐震基準に適合していない住宅で、入居前に新耐震基準に適合するための改築などを実施する中古住宅であること

不動産取得税=(課税標準額-控除額)×3%

この時の控除額は新築日や各都道府県によって金額は異なりますので、各都道府県税事務所での確認が必要です。

軽減措置3:住宅用地における税額軽減

住宅用の土地を取得した場合の軽減要件には、まず住宅の軽減の要件を満たしていることが必要です。また、新築の場合には土地取得後3年以内に住宅を建築すること、中古住宅の場合には1年以内の土地上の建物を取得することが要件となります。

不動産取得税=(課税標準額×2分の1×3%)-控除額(下記A、Bのうちいずれか多いほうの金額)

※A:45,000円(税額が45,000円未満の場合にはその税額)
 B:(土地1㎡あたりの価格×2分の1)×(床面積×2)×3%

計算例

実際に税額がどのように計算されるのか、例を挙げて計算します。

(例)平成28年7月に土地付きの新築住宅を購入した場合
土地面積125㎡、床面積100㎡、評価額が土地7200万円、住宅1260万円

住宅:1260万(評価額)-1200万(控除額)=60万
  60万円×3%=18,000円
土地:土地1㎡あたりの固定資産税評価額=7200万÷125=288,000
   (288,000円×2分の1)×(100×2)×3%=1,728,000円
土地の控除額は45,000円か1,728,000円のいずれか高いほうであるため、課税はされません。

よって住宅、土地の税額は合計18,000円となります。

不動産取得税がかからない免税点とは?

免税点とは

不動産取得税が課税されない場合もあります。
・土地の取得額が10万円に満たない場合
・家を取得したうち、新築などにかかる費用が1戸につき23万円に満たない場合
・家を取得したうち売買など建築以外の場合で1戸につき12万円に満たない場合

しかし、土地を取得した日から1年以内にその土地に隣接する土地を取得した場合や、家を購入した日から1年以内にその家と一構となる家を取得した場合には課税されるので、注意をしましょう。

不動産取得税の非課税

不動産取得税は、以下による取得であれば課税されない場合があります。
・相続
・法人の合併、政令で定める分割
・土地の区画整理事業等における換地
・債権が消滅し譲渡担保財産の所有権が設定後2年以内に設定者に移転した場合
・公共の道路
・宗教法人が専ら本来の用に供する場合
・学校法人が保育、教育に用いる場合

申告方法・納税方法について

納税方法

不動産取得税の軽減を受けるには、不動産取得税申告書に必要書類を添付し、不動産の所在地を所管する各都道府県税事務所や支庁に提出する必要があります。添付書類として、土地売買契約書・最終代金領収証・登記事項証明書・平面図を最低限準備しましょう。
そして、土地取得後に住宅を新築した場合には、建築請負契約書・建築確認済書・検査済証、建物引渡書、建物登記事項証明書のいずれかがさらに必要となります。
また土地を取得後、その土地の上にある中古住宅を取得した場合には住民票が追加で必要です。

納税方法

不動産取得税は、都税事務所や県税事務所、支庁などから送付されてくる納税通知書に記載されている納期限までに納めなければなりません。

また、金融機関やコンビニ、ペイジー対応のATMでの支払い、パソコンや携帯電話からクレジットカードでの支払いも可能です。

徴収猶予となる主なケースと期間

不動産取得税を課税された方で、土地を取得してから3年以内に軽減の対象となる住宅を新築する場合には、新築されるまでの間は納税を猶予する徴収猶予という制度があります。これは平成30年3月31日までに土地のみを取得した場合で、3年以内に住宅を新築するのが難しい場合には4年以内に延期できるというものです。

もっと詳しく知るためには?

不動産取得税に関する情報をもっと詳しく知るためには問合せ窓口があります。土地や家などの不動産の所在地を所轄する都、県税事務所などには問合せ窓口がありますので、そちらに問合せすると説明を受けることができます。

まとめ

土地や家の購入は金額の大きな買い物ですので、税金などが軽減できたら助かりますよね。自分は制度に当てはまるのか否か、各都道府県税事務所のHPや問合せ窓口などに聞いてみることをおすすめします。

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