Main revised content of Kumamoto prefectural tax disaster reduction of taxes regulation that it revised this time is as follows.
About regulations pertaining to exemption of car purchase tax
About various items of taxation prescribed in the Kumamoto prefectural tax disaster reduction of taxes regulations, we are accepting application of disaster reduction of taxes currently to plan reduction of burden on tax payer suffered from in 2016 by outbreak of Kumamoto earthquake.
Personal enterprise tax, real estate acquisition tax, automobile tax became a target of disaster reduction of taxes as now, but revised the disaster reduction of taxes regulations to plan burden on this time reduction suffered from about car purchase tax pertaining to car which tax payer who suffered damage to car with Kumamoto earthquake acquired as thing as a substitute for damage car.
Prescribed contents to add to the prefectural tax disaster reduction of taxes regulations
When we acquired car (substitute car) as a substitute for the car (damaged car) which suffered serious damage concerned within six months from day when the person suffered concerned damage for person who suffered serious damage about car pertaining to possession of self or use by disaster in taxpayers of car purchase tax, we added regulations to be able to exempt from the amount of a tax of car purchase tax to impose on the acquisition of substitute car.
In addition, we decided to reckon from the enforcement day of these regulations from day when the person suffered concerned damage about reduction of taxes pertaining to disaster that occurred as exception between April 14, 2016 and the enforcement day of these regulations, and to apply six months about car purchase tax when we acquired substitute car by day that passed.
The enforcement day
December 26, 2016