What happens if income tax is lower than the calculated deduction?

Any surplus tax credit remaining after fully offsetting national income tax is deducted from your local resident tax, capped at 97,500 JPY per year.

Can non-energy-efficient new homes qualify for mortgage deduction in 2026?

No. Under modern environmental statutory rules, new homes lacking statutory energy conservation certification have a borrowing limit cap of zero.

اليابانمحدث لعام 2026المالية والاستثمار

Japan Housing Loan Tax Credit Calculator 2026 (0.7% 13-Year Mortgage Deduction)

Calculate your Japanese mortgage tax credit (0.7% of year-end loan balance) and 13-year cumulative tax savings across statutory energy-efficiency tiers: Certified Long-Life, ZEH, and Energy Conservation homes.

التمويل العقاري القروض الشخصية ضريبة الدخل والشرائح

النتيجة النهائية

1st Year Max Annual Tax Credit

245,000¥

13-Year Cumulative Tax Savings

2,707,250¥

بيانات ومدخلات الحساب

Mortgage Borrowing Amount

خيارات سريعة:

Energy Efficiency Certification

Annual Mortgage Interest Rate (%)

1st Year Max Annual Tax Credit

245,000¥

13-Year Cumulative Tax Savings

2,707,250¥

Statutory Borrowing Limit Cap

35,000,000 ‎¥‎

Monthly Mortgage Payment (35yr)

106,508 ‎¥‎

Your loan amount exceeds this tier's cap; the 0.7% tax credit is assessed on the maximum statutory ceiling.

Loan Principal vs Tax Credit Cap

eligible_loan_base

35,000,000(99%)

Year 1 Income/Resident Tax Offset

245,000 ‎¥‎(1%)

Models statutory 13-year tax credits under the Act on Special Measures Concerning Taxation. Unused credit transfers to resident tax up to 97,500 JPY/year.

هذه الحاسبة هي أداة رياضية ونموذج تقديري لأغراض التخطيط والتوعية والاسترشاد. النتائج الظاهرة تعتمد على مدخلاتك والمعادلات العامة ولا تُعد استشارة مالية أو استثمارية أو ضريبية ملزمة. يُرجى دائماً مراجعة المختصين قبل اتخاذ أي قرارات مالية.

المرجع النظامي / القانوني: 租税特別措置法第41条 (住宅借入金等を有する場合の所得税額の特別控除・省エネ性能別借入限度額)تاريخ التحقق والتحديث: 2026-09-03

آلية ومعادلة الحساب القانونية

Annual Credit = Min(Year-End Mortgage Balance, Statutory Cap) × 0.7% for 13 years.

الأسئلة الشائعة

The borrower's total annual taxable income must not exceed 20 million JPY (or 10 million JPY for floor areas between 40 and 50 square meters).

حاسبات ذات صلة

أدوات وحاسبات إضافية موصى بها بناءً على ما تقوم بحسابه الآن

عرض كل الحاسبات

اليابان

Japan Real Estate Registration & License Tax Calculator 2026 (Touroku Menkyozei)

اليابان

Japan Housing Loan Tax Credit Calculator 2026 (0.7% 13-Year Mortgage Deduction)

بيانات ومدخلات الحساب

Loan Principal vs Tax Credit Cap

آلية ومعادلة الحساب القانونية

الأسئلة الشائعة

حاسبات ذات صلة

Japan Real Estate Acquisition Tax Calculator 2026 (Fudousan Shutokuzei)

Japan Earthquake Insurance Tax Deduction Calculator 2026

Japan Gift Tax Calculator 2026 (Calendar Year & Special Rates)

Japan Home Energy-Efficiency Renovation Subsidy & Tax Credit Calculator 2026

Japan Inheritance Tax Calculator 2026 (Souzokuzei & Basic Exemption)

Japan Life Insurance Premium Tax Deduction Calculator 2026

Japan Real Estate Registration & License Tax Calculator 2026 (Touroku Menkyozei)

Japan Fixed Asset Property Tax Calculator 2026 (Kotei Shisanzei)