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Reduction system about house which performed earthquake-resistant repair work

Last update date June 22, 2020

Reduction system of property tax for house where earthquake-resistant repair was carried out was founded in 2006 by the taxation system revision to plan promotion of earthquake-resistant repair of building.
In addition, similar reduction system was introduced into urban planning tax by city tax regulations revision of September, 2011.

Summary

(1) Summary of system

We reduce a half of the fixed assets amount of a tax suffering from the housing for a certain period of time concerned only for thing which we reported to the municipalities within three months from day when constant earthquake-resistant repair work is carried out between January 1, 2006 and March 31, 2022 and repair completed.
About thing that earthquake-resistant repair work is carried out between January 2, 2012 and March 31, 2020, and property tax becomes reduction, we are reduced about urban planning tax in total (it is house that repair work was completed by March 31, 2020 that ※ urban planning tax becomes reduction. Reduction of urban planning tax is Yokohama-shi original measures. We may extend by the regulations revision about deadline for application.) .
In addition, ratio reduced about house which earthquake-resistant repair work is carried out between April 1, 2017 and March 31, 2022, and would correspond to excellence house for authorized long term is expanded to two-thirds from a half.

(2) Requirements of reduction

It is necessary to meet the following requirements.

Requirements of reduction
Type of house Being exclusive house, apartment house located from before January 1, 1982, combination house (there being ratio of residence part a half or more)
Proof of earthquake-resistant repair Receiving proof by any of the following person in earthquake-resistant house which we repaired adapting to current earthquake-resistant standard
  • Yokohama-shi
  • Authorized architect
  • Designated confirmation inspection engine
  • Registration house performance evaluation engine
  • House warranty liability insurance corporation
Repair work amount of money We exceed 500,000 yen per one (when contract to affect repair work by March 31, 2013 is concluded 300,000 yen or more)
Authorization of long-term excellent house (necessary requirements only when we will correspond to long-term excellent house.)
  • Repair work completion day being from April 1, 2017 to March 31, 2022
  • Floor space after repair being 280 square meters or less 50 square meters or more
  • Receiving authorization of Yokohama-shi as thing which is long-term excellent house
Submission of report Within three months after completion of earthquake-resistant repair work, declare to Director General of ward where the house concerned is located

(3) Range that is reduced

Range that is reduced
When it is 120 square meters or less A half (in the case of long-term excellent house two-thirds)
When we exceed 120 square meters About 120 square meters of equivalency a half (in the case of long-term excellent house two-thirds. In addition, part more than 120 square meters is not reduced.)

(4) Period when we are reduced

Period when we are reduced
Time when earthquake-resistant repair was completed Reduction period
Until from January, 2010 to December 31, 2012 It is two years after the repair
Until from January, 2013 to March 31, 2022 It is one year after the repair
(note) when the house concerned is "traffic disorder existing earthquake proofing inadequate building" prescribed in law about promotion of earthquake-resistant repair of building, is two years after the repair

(5) Others

  • It is house where earthquake-resistant repair work was carried out by March 31, 2020 from January 2, 2012 that urban planning tax becomes reduction (in the house where earthquake-resistant repair work was carried out by January 1, 2012, only property tax becomes reduction. In addition, it is house that repair work was completed by March 31, 2020 that urban planning tax becomes reduction. We may extend by the regulations revision about deadline for application.) .
  • Reduction of new houseThis,Barrier-free repair workEnergy saving repair workWe are not applied with reduction to depend on this.
  • There is no reduction about land.

Procedure for report

Within three months after completion of earthquake-resistant repair work, please declare to Director General of ward where the house concerned is located.
(we will have you submit to window in charge of ward office Tax Division house of ward where house is located.)

Person who can declare

(1) Corporation which succeeds duty to pay tax by the person (taxpayer, owner), the heir or merger
(2) Proxy/agent (proxy is necessary.) of the person
(3) Living together relative who was asked by the person

When we declare by mail

To ward office Tax Division house charge of ward where the house concerned is located, please mail the following documents.
In addition, please fill in Phone number to get of contact in the daytime in the remarks column of report.

Documents which have you submit

(1) Report (report about reduction of property tax, urban planning tax to impose on earthquake-resistant standard conformity house)

We can download report about reduction of property tax, urban planning tax to impose for earthquake-resistant standard conformity house. (PDF: 116KB) (we distribute even ward office Tax Division.)
Please refer to mention method (PDF: 133KB) of report about reduction of property tax, urban planning tax to impose for mention method for earthquake-resistant standard conformity house.
In the case of authorized long-term excellent house, it follows earthquake-resistant standard conformity house, and please list.
When you cannot submit within three months from day when earthquake-resistant repair was completed, please fill in the reason on other columns.

(2) Documents (certificate) which prove that we meet earthquake-resistant standard

The next person can issue these documents.
Oh, it is Yokohama-shi
i authorized architect
Cormorant-designated confirmation inspection engine
Oh, it is registration house performance evaluation engine
o house warranty liability insurance corporation
(note 1) or, "property tax reduction certificate", in the case of after April 1, 2017, "construction certificate (person of i - o mentioned above issues) is necessary for extension and/or alteration" "house earthquake proofing repair certificate" (person of a mentioned above issues) when construction completion day is before March 31, 2017.
Please refer to the following for each style.
[style] Property tax reduction certificate (PDF: 143KB)
[style] House earthquake proofing repair certificate (PDF: 133KB)
[style] Extension and/or alteration construction certificate (PDF: 456KB)
(note 2) when user of earthquake-resistant repair assistance system of Yokohama-shi hopes, City of Yokohama, Housing and Architecture Bureau architecture Disaster Prevention Section issues "house earthquake proofing repair certificate".
(note 3) can depend on submission of "house performance evaluation book" (thing that evaluation to affect earthquake-resistant class is class 1, class 2 or class 3) which registration house performance evaluation organization issues.
In this case you put documents which construction amount of money can identify together, and please submit.
(note 4), in the case of authorized long-term excellent house, as for "the extension and/or alteration, only as for the construction certificate", submission is possible.
(note 5), about issuance of documents procedures, please ask authorized architect, each organization.
In addition, look at homepage of City of Yokohama, Housing and Architecture Bureau architecture Disaster Prevention Section.

(3) Documents (when construction amount of money is 500,000 yen or less) which we can confirm of the contract date hereof to be concerned with earthquake-resistant construction
(4) Copy of authorized notification (only in the case of authorized long-term excellent house)

It is documents which City of Yokohama, Housing and Architecture Bureau architecture Planning Division issues.
About information about authorized long-term excellent house and authorized notification, please see homepage of City of Yokohama, Housing and Architecture Bureau architecture Planning Division.

About flyer of reduction system of property tax, urban planning tax for house which performed earthquake-resistant repair work

We made flyer about reduction system of property tax, urban planning tax for house which performed earthquake-resistant repair work.
As you can download than the following, please use.
About reduction system of property tax, urban planning tax for house which performed earthquake-resistant repair work (PDF: 939KB)

Information about information about earthquake-resistant repair work

Adobe Acrobat Reader DC (old Adobe Reader) is necessary to open file of Portable Document Format.
Person who does not have can download free of charge from Adobe company.
Get Adobe Acrobat Reader DCTo downloading of Adobe Acrobat Reader DC

Inquiry to this page

Financial Leading court lady tax part fixed Fixed Property Tax Division house charge

Telephone: 045-671-2260

Telephone: 045-671-2260

Fax: 045-641-2775

E-Mail address [email protected]

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