In order for those who have undergone seismic retrofitting to receive special deductions for income tax and reductions in property tax and city planning tax.

Last Updated September 10, 2024

[Special deduction for income tax]

1 Target housing (houses that fall under all of the following)

Houses built before May 31, 1981
Houses to be used for their own residence
Houses that have undergone seismic retrofitting conform to the current seismic standards (superstructure rating of 1.0 or more)
Those that have undergone seismic retrofitting of houses between April 1, 2014 and December 31, 2025

　　※　It can be issued in Yokohama City only when using the subsidy system of Yokohama City. If you do not use the subsidy system, ask an architect, designated confirmation inspection organization, registered house performance evaluation organization, or house defect liability insurance corporation to issue it.　

2 Deductions

Deduct 10% of the amount obtained by subtracting the subsidy amount issued by the city from the standard cost of seismic construction related to the seismic retrofitting of the house (up to 250,000 yen *, only once a year)

3. Procedures

（１） Obtain one of the following certificates and apply according to the procedure shown in the table below.

<A. Certificate issued by Yokohama City>

"Housing earthquake-resistant repair certificate application (certificate)" (word: 21KB)※Please print in double-sided printing.

<B. Certificate issued by a business operator>

"Construction certificate for extension and remodeling" (word: 79KB)※Please print in double-sided printing.

Procedure for Special Income Tax Deduction
	Ａ． If you wish to issue it to Yokohama City ※When using the subsidy system of Yokohama City	Ｂ． If you wish to issue it to a business operator
Certificate style	"Housing earthquake-resistant repair certificate application (certificate)" (word: 21KB) ※Please print in double-sided printing.	"Construction certificate for extension and remodeling" (word: 79KB) ※Please print in double-sided printing.
Fill in required items	Fill in only the applicant's “Address”, “telephone”, “name” and “location of the house”.	Enter “Address”, “Name”, “House Number and Location” and “Construction completion date” of the applicant for certification.
attached documents prepared	Copy of subsidy confirmation letter	You can request the architect in charge of design and construction to receive a certificate. (You do not need to apply to Yokohama City.)
Application	Attach the above documents to the "Housing Seismic Retrofitting Certificate" to the Building Disaster Prevention Section and apply. A certificate will be issued at the counter or by mail.

（２） The following documents will be attached to the final tax return for the year following the year in which the seismic retrofitting work was completed.

１．"Housing Seismic Retrofit Certificate" or "Construction Certificate for Extension and Renovation"
２．Calculation statement (distributed by tax office)
３．Certificate of entry of a house
４．Copy of subsidy confirmation letter (only for those who used subsidy system)
※For more information about required documents, please contact the tax office.

How to calculate "standard cost" for earthquake-resistant construction (Information for architects)

Calculation method of “Standard Expenses”
	Implementation	Construction Category	Calculation (If seismic retrofitting work is completed by December 31, 2019, calculated based on the amount in parentheses * 1)
Calculate the standard cost according to the construction category implemented according to the table on the right.		Foundation work	15,400 (15,900) Yen x m2 (Building Area) ※２ =	Yen
		Wall construction	22,500 (23,400) yen x m2 (total floor area) ※２ =	Yen
		Roof construction	19,300 (20,200) Yen x m2 (construction area) =	Yen
		Others	33,000 (34,700) Yen x m2 (total floor area) ※２ =	Yen
	Total (standard cost)			Yen

※1 Please note that the style varies depending on the time when the seismic retrofitting work was completed. For details, please refer to the website of the Ministry of Land, Infrastructure, Transport and Tourism.
※2. The building area and total floor area should be based on the Building Standards Law, regardless of the construction area.

[Reduction measures for property tax and city planning tax]

1 Target housing (houses that fall under all of the following)

Housing located before January 1, 1982
Houses that have undergone seismic retrofitting that conforms to the current seismic standards (superstructure rating of 1.0 or more)
Housing with a renovation cost of more than 500,000 yen per unit
Those that have completed seismic retrofitting work between January 1, 2013 and March 31, 2026

2. Details of the reduction

The property tax amount and city planning tax amount for the following fiscal year pertaining to the house (both up to 120 square meters equivalent) are reduced by half.

3. Procedures

（１） Obtain one of the following certificates and apply according to the procedure shown in the table below.

<A. Certificate issued by Yokohama City>

"Housing earthquake-resistant repair certificate application (certificate)" (word: 21KB)※Please print in double-sided printing.

※When house where earthquake-resistant repair work was performed corresponds to authorized long-term excellent house, "B. Certificate issued by company (construction certificate such as extension and remodeling)" is necessary.

<B. Certificate issued by a business operator>

"Construction certificate for extension and remodeling" (word: 79KB)※Please print in double-sided printing.

Procedures for application for reduction of property tax and city planning tax
	Ａ． If you wish to issue it to Yokohama City ※When using the subsidy system of Yokohama City	Ｂ． If you wish to issue it to a business operator
Certificate style	"Housing earthquake-resistant repair certificate application (certificate)" (word: 21KB) ※Please print in double-sided printing.	"Construction certificate for extension and remodeling" (word: 79KB) ※Please print in double-sided printing.
Fill in required items	Fill in only the applicant's “Address”, “telephone”, “name” and “location of the house”.	Enter “Address”, “Name”, “House Number and Location” and “Construction completion date” of the applicant for certification.
attached documents prepared	Copy of subsidy confirmation letter	Ask the architect in charge of design and construction to receive a certificate. (You do not need to apply to Yokohama City.)
Application	Attach the above documents to the "Housing Seismic Retrofitting Certificate" to the Building Disaster Prevention Section and apply. A certificate will be issued at the counter or by mail.

（２） Attach the certificate to the ward office.

Within three months from the date the seismic retrofitting work is completed, attach the above “Housing Seismic Retrofit Certificate” or “Construction Certificate for Extension and Renovation” to the Tax Division House Section of the ward office where the house is located, and complete the procedure. please.

※About reduction system of property tax, city planning tax, please see homepage of Finance Bureau property tax section of Yokohama-shi.

Leaflet

・Do you know? A great system that can be used when performing seismic retrofitting-Individual housing-
・Do you know? A great deal system that can be used for seismic retrofitting-rental housing-
・Information on Seismic Retrofit Improvement Promotion Tax System (for condominiums)

Others

Discount system for earthquake insurance
There is also a discount system for earthquake insurance-Let's keep a copy of the certificate carefully-
In October 2007, the earthquake-resistant diagnosis discount system for earthquake insurance began. If you attach a copy of the certificate obtained during the special deduction of income tax or reduction of property tax when making a contract, you may receive a discount. Copy the certificate and keep it in a safe place. For details, please contact each insurance company. [Eligible housing] Houses that meet the current seismic standards (scoring 1.0 or more) as a result of seismic diagnosis or seismic retrofitting Houses built before May 31, 1981 Housing for which earthquake insurance contracts are made after October 1, 2007 Discount rate 10% of buildings and household goods

Inquiries and applications regarding the issuance of certificates

City of Yokohama, Housing and Architecture Bureau Building Disaster Prevention Section
Address: 25th floor of City Hall 6-50-10 Honcho, Naka-ku, Yokohama 231-0005
Telephone: 045-671-2943
ＦＡＸ： 045-663-3255
Reception hours: Weekdays from 8:45 to 12:00, from 13:00 to 17:15