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Application for Excellent Housing Certification
Last Updated November 6, 2024
What is an excellent housing?
Regarding the transfer gain tax when transferring land, there are a land transfer gain heavy taxation system based on the Special Taxation Measures Law, a specific long-term transfer income taxation system, and an additional taxation system for the transfer of long-term owned land by corporations. As one of the procedures to apply exclusion or mitigation measures from this heavy taxation / additional taxation system, there is an excellent housing / excellent residential land certification system.
However, due to the revision of the Special Taxation Measures Law, the application of the heavy tax rate has been suspended until March 31, 2026 due to the revision of the Special Taxation Measures Law, so excellent housing and excellent residential land certification is not required.
With regard to the long-term transferable income tax system, you can receive measures to reduce heavy taxation by receiving certification as an excellent house.
You do not need to apply for certification of excellent residential land if you have documents related to development permission.
| Ownership period and transferor <Executor> | Short-term (within 5 years) | Long-term <more than 5 years> |
|---|---|---|
| Individuals | Gain on transfer of short-term land |
Long-term transfer income |
| Corporate | Gain on transfer of short-term land Heavy duty system(No certification required) |
Gain on transfer of land |
| Specific details | |
|---|---|
| Targets | When an individual or corporation that has been transferred from an individual's former landowner (a person who has owned land for more than 5 years) builds an excellent house on the land, the gain on the transfer of the land transferred by the former landowner When receiving heavy tax reduction measures |
| Land holding period | More than 5 years |
| Applicant | An individual or corporation that has been transferred directly from an individual's former landowner, who constructs a group of houses or middle- and high-rise fire-resistant apartments on the land |
| Requirements | 1 Requirements of Excellent Housing Certification Standards (Notice of the Ministry of Construction) ・Floor area 50m2 to 200㎡ ・There must be kitchens, flush toilets, washrooms, bathrooms, and storage facilities. ・It's not a villa. ・In the case of apartments, the total floor area of each house that meets the above three requirements must be at least 1/2 of the total floor area. ・Floor area ratio of 10% or more ・Construction costs per tsubo Non-fire-resistant buildings -950,000 yen or less ・Be legal to the Building Standards Law, the City Planning Law, the Construction Business Law, the Architect Law, and the Residential Building Transaction Business Law. Requirements of the Act ・Being constructed in the city planning area ・More than 25 houses in a group ・More than 15 apartments (50-200m2) or more or floor area 1,000m2 or more |
| Application and attached documents | Application and attached documents ・Excellent house new construction certification application (word: 39KB) ・Excellent house new construction report (word: 38KB) ・Floor area statement / entry example of house (word: 48KB) ・Construction total floor area calculation sheet / entry example (word: 42KB) ・List of detached houses / entry examples (word: 38KB) ・Letter of consent to enter the house (word: 23KB) |
| Application fee | ・When the total floor area of a new house is less than 100 m2 → 6,200 yen |
| Laws, etc. | ・If the former landowner is an individual |
Requirements for receiving an excellent housing certification application
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Inquiries to this page
Information Consultation Section, Housing and Architecture Bureau Building Guidance Department
Telephone: 045-671-4503
Telephone: 045-671-4503
Fax: 045-681-2436
Email address: kc-johosodan@city.yokohama.jp
Page ID: 719-186-403
