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That earthquake-resistant repair work was performed and receives reduction of special subtraction, property tax of income tax (wooden house)

Last update date June 22, 2020

[special subtraction of income tax]

House (house corresponding to all following) which is targeted for 1

  • House which was built before May 31, 1981
  • House to offer for one of the residence of self
  • Earthquake-resistant house which we repaired adapts to current earthquake-resistant standard (more than superstructure rating 1.0)
  • We did house earthquake proofing repair by December 31, 2021 from January 1, 2009

2 deductions

We subtract 10% of sums that deducted assistance amount of money that city issued from sum of standard expense of earthquake-resistant construction to affect earthquake-resistant repair of the house concerned (only as for upper limit 250,000 yen ※, once a year)

※When 5% of consumption tax rate is applied; upper limit 200,000 yen

3 procedures

(1) You obtain any of the following certificate, and please apply in procedure of list shown below.

<certificate which A. Yokohama-shi issues>

<certificate which B. company issues>

Procedure of income tax special subtraction
 A. When you wish to issue in Yokohama-shi
※When we use supporting system of Yokohama-shi
B. When you wish to issue in company
Certificate style

"House earthquake proofing repair certificate" (word: 23KB)
※Please output in duplex printing.

"Construction certificate as for the extension and/or alteration" (word: 76KB)
※Please output in duplex printing.

Required items entryWe fill in "only the "Address" of applicant "telephone" "full name" location of house" and seal.We fill in the "Address" of proof applicant "full name" "house number and location" "construction completion date".
Attached documents preparationCopy of supporting amount of money decision notificationWe ask authorized architect in charge of design, construction and can receive issuance of certificate.
(application to Yokohama-shi is not necessary.)
ApplicationWe attach the documents mentioned above to "house earthquake proofing repair certificate" and apply to building Disaster Prevention Section.
We accept by window or mail and issue certificate by the same day.
※In the case of mail, please enclose self-addressed envelope which you put 84-yen stamp on.

(2) We attach the next documents to final income tax return of the next year of year when earthquake-resistant repair work was completed and declare.

1."House earthquake proofing repair certificate" or "construction certificate as for the extension and/or alteration"
2.Calculation statement (we distribute in tax office)
3.Entry certificate of house
4.Copying (only when we perform former report for 2015) of resident certificate
5.Copy of contract contract affecting house earthquake proofing repair (only when earthquake-resistant repair work is completed by March 31, 2014)
6.Copy of supporting amount of money decision notification (only in using supporting system)
※ About with earned income, as for the withholding slip of earned income, the presentation when we submitted attachment to decision report or decision report became needless after April 1, 2019.

About calculation method of "sum of standard expense" of earthquake-resistant construction (guidance for authorized architects)

Calculation method of "sum of standard expense"
 ConductConstruction divisionCalculation
(when earthquake-resistant repair work is completed by December 31, 2019, it is sum in parenthesis calculation ※ 1)
According to construction division which you carried out according to right table, please calculate sum of standard expense. Foundation work15,400 (15,900) Japanese yen X m2 (building area) ※2 =Japanese yen
 Wall construction22,500 (23,400) Japanese yen X m2 (deferred floor space) ※2 =Japanese yen
 Roof construction19,300 (20,200) Japanese yen X m2 (construction area) =Japanese yen
 Others33,000 (34,700) Japanese yen X m2 (deferred floor space) ※2 =Japanese yen
In total (sum of standard expense)Japanese yen

※When earthquake-resistant repair work is completed by 1 March 31, 2014, unit price is different. In addition, please be careful as style varies according to time when earthquake-resistant repair work was completed. For more details, please confirm homepage of the Ministry of Land, Infrastructure, Transport and Tourism.
※2 building area, deferred floor space does not depend on construction area, and please adopt area in Building Standard Act.

[reduction measures of property tax]

House (house corresponding to all following) which is targeted for 1

  • House to be located from before January 1, 1982
  • Earthquake-resistant house which we repaired which adapts to current earthquake-resistant standard (more than superstructure rating 1.0)
  • House (about construction that we contracted by March 31, 2013 300,000 yen or more) with more than 500,000 yen per one in repair construction cost
  • We completed earthquake-resistant repair work by March 31, 2022 from January 1, 2010

Contents of 2 reductions

The fixed assets amount of a tax (to 120 square meters of good portion) for the next fiscal year to be concerned with the house reduces to a half

3 procedures

(1) You obtain any of the following certificate, and please apply in procedure of list shown below.

<certificate which A. Yokohama-shi issues>

※When house where earthquake-resistant repair work was carried out will correspond to authorized long-term excellent house, "certificate (extension and/or alteration construction certificate) which B. company issues" is necessary.

<certificate which B. company issues>

Procedure of property tax reduction application
 A. When you wish to issue in Yokohama-shi
※When we use supporting system of Yokohama-shi
B. When you wish to issue in company
Certificate style

"House earthquake proofing repair certificate" (word: 23KB)
※Please output in duplex printing.

"Construction certificate as for the extension and/or alteration" (word: 76KB)
※Please output in duplex printing.

Required items entryWe fill in "only the "Address" of applicant "telephone" "full name" location of house" and seal.We fill in the "Address" of proof applicant "full name" "house number and location" "construction completion date".
Attached documents preparationCopy of supporting amount of money decision notificationYou ask authorized architect in charge of design, construction, and please receive issuance of certificate.
(application to Yokohama-shi is not necessary.)
ApplicationWe attach the ni above document for "property tax" to building Disaster Prevention Section and apply.
We accept by window or mail and issue certificate by the same day.
※Please enclose self-addressed envelope which you put 84-yen stamp on in the case of mail.

(2) We attach certificate and go through the procedure at ward office.

Or "extension and/or alteration attaches construction certificate", and, within three months from day when earthquake-resistant repair work was completed, please file for "the housing earthquake proofing repair certificate" mentioned above to Tax Division house person in charge of ward office where house is located.

※About reduction system of property tax, look at homepage of Yokohama-shi Finance Bureau fixation Fixed Property Tax Division.

Others

Discount system of earthquake insurance
Copy of ... certificate which discount system of earthquake insurance is is preservation Island ... to carry carefully
Earthquake-resistant diagnosis discount system of earthquake insurance began in October, 2007. We can receive discount when we attach copy of certificate which we obtained in the case of subtraction and reduction measures of property tax in particular of income tax when we contract. Certificate copies, and let's keep carefully.
[target house]
  • House which adapts to current earthquake-resistant standard (more than rating 1.0) as a result of earthquake-resistant diagnosis or earthquake-resistant repair
  • House which was built before May 31, 1981
  • House which contracts earthquake insurance after October 1, 2007
[discount]
  • It is 10% for building, household effects

Inquiry, application about certificate issuance

City of Yokohama, Housing and Architecture Bureau architecture Disaster Prevention Section
Address: 〒 231-0005 6-50-10, Honcho, Naka-ku, Yokohama-shi the 25th floor of the city hall
Telephone: 045-671-2943
FAX: 045-663-3255
Reception hours: From weekdays 8:45 a.m. to 12:00 from 1:00 p.m. to 5:15

Inquiry to this page

City of Yokohama, Housing and Architecture Bureau architecture Disaster Prevention Section

Telephone: 045-671-2943

Telephone: 045-671-2943

Fax: 045-663-3255

E-Mail address [email protected]

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Page ID: 761-211-529

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