In order for those who have undergone seismic retrofitting work to receive special deductions for income tax and reduction of property tax (wooden house)

Last Updated January 6, 2022

[Special deduction for income tax]

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

House built before May 31, 1981
Houses to be used for own residence
Houses that have undergone seismic retrofitted conform to the current seismic standards (superstructure rating of 1.0 or more).
Houses that have undergone seismic retrofitting between January 1, 2009 and December 31, 2023

2 Deductions

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

※If the consumption tax rate of 5% is applied, the upper limit is 200,000 yen

3 Procedure

（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 Seismic Retrofit Certificate Application (Certificate)" (word: 21KB)※Please print it out on both sides.

<B. Certificate issued by the Business Operator>

"Construction certificate for extension and remodeling" (word: 79KB)※Please print it out on both sides.

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 form	"Housing Seismic Retrofit Certificate Application (Certificate)" (word: 21KB) ※Please print it out on both sides.	"Construction certificate for extension and remodeling" (word: 79KB) ※Please print it out on both sides.
Fill in required items	Fill in only the applicant's "Address", "Phone", "Name", and "House Location".	Fill in the "Address", "Name", "House Number and Location", and "Construction completion date" of the applicant.
attached documents ready	A copy of the subsidy confirmation letter	You can request a certificate from 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 Retrofit Certificate" to the Building Disaster Prevention Section and apply. Certificates will be accepted at the counter or by mail, and will be issued. ※In the case of mailing, please enclose a reply envelope with an 84 yen stamp.

（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．"House seismic retrofitting certificate" or "Construction certificate for extension and remodeling"
２．Statement of Financial Statements (distributed at the tax office)
３．House registration certificate
４．Copy of resident certificate (for filings before 2015)
５．Copy of contract contract pertaining to house seismic retrofitting (only when seismic retrofitting work is completed by March 31, 2014)
６．A copy of the subsidy confirmation letter (only for those who used the subsidy system)
※　For those with employment income, since April 1, 2019, the withholding slip for employment income is no longer required to be attached to the tax return or presented when submitting a tax return.

About calculation method of "standard cost amount" of earthquake-resistant construction (guidance for architects)

Calculation method of “standard cost amount”
	Implemented	Construction category	Calculated (If the seismic retrofitting work is completed by December 31, 2019, calculate the amount in parentheses * 1)
Calculate the standard cost amount 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
		Roofing work	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 amount of expenses)			Yen

※1 The unit price will be different if the seismic retrofitting work is completed by March 31, 2014. In addition, please be careful as style varies according to time when earthquake-resistant repair work was completed. For more information, please refer to the website of the Ministry of Land, Infrastructure, Transport and Tourism.
※2. Please adopt the area under the Building Standards Law regardless of the construction area and the total floor area.

[Property Tax Reduction Measures]

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

Houses located on or before January 1, 1982
Houses that have undergone seismic retrofitting that conform to the current seismic standards (superstructure rating of 1.0 or more)
Houses with a renovation work cost of more than 500,000 yen per unit (300,000 yen or more for construction contracted by March 31, 2013)
Those that have completed seismic retrofitting work between January 1, 2010 and March 31, 2024

2 Details of reduction

The property tax amount (up to 120 square meters equivalent) for the next fiscal year pertaining to the house has been reduced by half

3 Procedure

（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 Seismic Retrofit Certificate Application (Certificate)" (word: 21KB)※Please print it out on both sides.

※If a house that has undergone seismic retrofitting work falls under a certified long-term excellent house, a “B. Certificate issued by the company (construction certificate for extension and renovation)” is required.

<B. Certificate issued by the Business Operator>

"Construction certificate for extension and remodeling" (word: 79KB)※Please print it out on both sides.

Procedure for property tax reduction
	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 form	"Housing Seismic Retrofit Certificate Application (Certificate)" (word: 21KB) ※Please print it out on both sides.	"Construction certificate for extension and remodeling" (word: 79KB) ※Please print it out on both sides.
Fill in required items	Fill in only the applicant's "Address", "Phone", "Name", and "House Location".	Fill in the "Address", "Name", "House Number and Location", and "Construction completion date" of the applicant.
attached documents ready	A copy of the subsidy confirmation letter	Ask the architect who was in charge of design and construction to receive a certificate. (You do not need to apply to Yokohama City.)
Application	We attach the above documents to "for property tax" to Building Disaster Prevention Section and apply. Certificates will be accepted at the counter or by mail, and will be issued. ※In the case of mailing Please enclose a reply envelope with an 84 yen stamp.

（２） Attach the certificate and apply at the ward office.

Within three months from the date of completion of the seismic retrofitting work, attach the above-mentioned "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. please.

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

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 seismic diagnosis discount system for earthquake insurance began. When making a contract, you can get a discount if you attach a copy of the certificate obtained during the special income tax deduction or property tax reduction measures. Please copy and keep the certificate in a safe place. [Applicable housing] Houses that conform to the current seismic standards (score 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 on or after October 1, 2007 [Discount rate] 10% of buildings and household goods

Inquiries and applications related to certificate issuance

City of Yokohama, Housing and Architecture Bureau Building Disaster Prevention Section
Address: 25th floor of City Hall, 6-50-10, Honmachi, Naka-ku, Yokohama, 231-0005, Japan
Phone: 045-671-2943
ＦＡＸ： 045-663-3255
Reception hours: Weekdays 8:45 am to 12:00, from 1 pm to 5:15 pm