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Application for Excellent Housing Certification
Last Updated December 22, 2022
What is an excellent house?
Regarding the taxation on the transfer of land, there are two types of tax on land transfer profits based on the Special Taxation Measures Law, a taxation system for specific long-term transferable income taxation system, and an additional taxation system for the transfer of long-term land owned by corporations. One of the procedures for applying exclusion or mitigation measures from this heavy taxation and additional taxation system is the excellent housing and excellent residential land certification system.
However, the application of the heavy tax rate has been suspended until March 31, 2023 due to the revision of the Special Taxation Measures Law, the application of the heavy tax rate has been suspended until March 31, 2023 due to the revision of the Special Taxation Measures Law. No certification of residential land is required.
Regarding the long-term transfer income tax system, you can receive reduction measures for heavy taxation by receiving certification as an excellent house.
(As of December 31, 2022)
You do not need to apply for certification of excellent residential land if there are documents related to development permission.
| Ownership period and transferor (former landlord) | Short term (within 5 years) | Long term <more than 5 years> |
|---|---|---|
| Individuals | Gain on short-term land transfer |
Long-term transfer income |
| Corporate | Gain on short-term land transfer Heavy duty system(No certification required) |
Gain on transfer of land |
| Specific details | |
|---|---|
| Targets | When an individual or corporation that has been transferred from a former landowner of an individual (a person who has owned the land for more than 5 years) has built a good house on the land, the gain on the transfer of the land transferred by the former landowner When receiving measures to reduce heavy taxation. |
| Land holding period | More than 5 years |
| Applicant | An individual or corporation that has been transferred directly from the former landowner of an individual, who constructs a group of houses or a middle- and high-rise fire-resistant apartment house on the land |
| Requirements | 1 Requirements for Excellent Housing Certification Standards (notified by the Ministry of Construction) ・Floor area 50m2 to 200㎡ ・There must be kitchen, flush toilet, washroom, bathroom and storage facilities. ・It's not a villa. ・In the case of an apartment house, the total floor area of each house corresponding to the above three requirements must be 1/2 or more of the total floor area. ・Floor area ratio of 10% or more ・Construction costs per tsubo Non-fireproof buildings - 950,000 yen or less ・Being legal in the Building Standards Law, the City Planning Act, Construction Business Law, Architect Law, and Residential Building Transaction Business Law. 2 Requirements of the Law ・It must be constructed in the city planning area ・25 or more houses of a group ・15 apartment houses (50 to 200 m2) or more or more of floor area 1,000 m2 or more |
| Application and attached documents | Application and attached documents ・Excellent Housing New Construction Certification Application Form (word: 39KB) ・Excellent Housing New Construction Declaration Form (word: 38KB) ・Floor area statement / entry example of house (word: 48KB) ・Construction Total floor area statement and entry example (word: 42KB) ・Detached house list, entry example (word: 38KB) ・Letter of consent to enter the house (word: 23KB) |
| Application fee | ・When the total floor area of a new house is 100 m2 or less → 6,200 yen |
| Underlying laws and regulations | ・If the former landowner is an individual |
Requirements to receive an excellent housing certification application
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For inquiries to this page
Housing and Architecture Bureau Building Guidance Department Information Consultation Section
Phone: 045-671-4503
Phone: 045-671-4503
Fax: 045-681-2436
Email address: kc-johosodan@city.yokohama.jp
Page ID: 719-186-403
