I bought and moved into a new house in July 2021, thus qualifying for the housing loan tax rebate under the rules in effect at that time.
According to my 源泉徴収票 for 2023, I did not receive the rebate this year, and the reason for this appears to be that my employer has applied the 2,000万円 income limit under the current rules, rather than the 3,000万円 income limit that was in effect in 2021.
Based on the following NTA page, I believe that my employer is wrong to have applied the 2,000万円 limit:
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1213.htm
Can anyone confirm whether my understanding is correct, or if I have missed something critical? Thank you.
by sukotos