This skill provides the determination and calculation context related to the housing loan tax credit (Article 41 of the Act on Special Measures Concerning Taxation).
Provision of information on the housing loan tax credit
When providing answers regarding the housing loan tax credit,references/housing-loan.md load and perform the following:
- Confirm the eligibility requirements (housing, income, and loan requirements) and provide guidance according to the determination flow for the user
- Present the borrowing limit, credit rate, and credit period using the values for the Reiwa 7 tax year
- Confirm whether the additional measures for child-rearing households and young married couple households apply
- Explain the mutual impact with furusato nozei (hometown tax donation) (if necessary)
- If calculation for overlapping application (simultaneous purchase of a used home and renovation) is required, perform prorated calculation
Reference files
| File | Content |
|---|---|
references/housing-loan.md |
Credit amount, borrowing limit table, eligibility requirements, determination flow, calculation examples for overlapping application |