NationalTax
Housing Loan Tax Deduction
住宅借入金等特別控除（住宅ローン控除）
In short: If you buy or build a home with a loan of 10+ years and live in it, 0.7% of the year-end loan balance is deducted from income tax (up to 13 years for eligible homes).A loan for new construction / purchase repayable over 10+ years, and total income of ¥20M or less in the year claimed (¥10M or less in some cases).(Source: www.nta.go.jp, verified on 2026-10-15)
Validity: NTA Tax Answer 1211-1, law as of 1 Apr 2026. Verified on 2026-10-15. Official source: https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1211-1.htm
- Borrowing limits per home category — not recorded.
- How to claim (tax return / year-end adjustment) — confirm with tax office.
- Residence-status rule — not stated on source; confirm with office.
Who qualifies
- A loan for new construction / purchase repayable over 10+ years, and total income of ¥20M or less in the year claimed (¥10M or less in some cases). [official source · verified on 2026-10-15]
Conditions by topic
| Age | Not stated in the sources we checked — confirm with the office. |
|---|---|
| Income | Total income ¥20M or less in the claim year. [official source · verified on 2026-10-15] |
| Household | Not stated in the sources we checked — confirm with the office. |
| Child age | Not stated in the sources we checked — confirm with the office. |
| Residence in Japan | Not stated in the sources we checked — confirm with the office. |
| Residence in Tokyo / municipality | Not stated in the sources we checked — confirm with the office. |
| Work / insurance type | Not stated in the sources we checked — confirm with the office. |
| Disability | Not stated in the sources we checked — confirm with the office. |
Residence status
Not stated in the official sources we checked — unknown.
Where to apply
- Your tax office. [official source · verified on 2026-10-15]
Find addresses in the office finder.
Deadlines
Not yet verified from an official source.
Documents
Not yet verified from an official source.
Key details
- Deduction = year-end balance × 0.7%, for 13 years for qualifying new homes (limits depend on the home's energy-efficiency category). [official source · verified on 2026-10-15]
Phone / counter phrases
すみません、住宅ローン控除について伺いたいのですが、対象になるか、何を持っていけばよいか教えていただけますか。
Hello. I would like to ask about the housing loan deduction. Am I eligible, and what documents should I bring?
すみません、もう少しゆっくり話していただけますか。
Sumimasen, mō sukoshi yukkuri hanashite itadakemasu ka.
Sorry, could you please speak a little more slowly?
Generic phrases for practical help, not official wording.