Reduction system of city planning tax pertaining to newly-certified low-carbon housing, etc.

From April 1, 2022 to March 2026, in order to promote the spread of houses with higher energy-saving performance, based on the mandatory energy-saving standards for newly built houses (FY2025 (Reiwa 7)), the amount of newly-built houses that are in charge of the city planning between the day of the new construction and January 31 of the following year, only for the city office.

"Housing that meets certain energy-saving standards" refers to "certified low-carbon housing", "ZEH-level energy-saving housing" or "Housing that conforms to building energy consumption performance guidance standards". The following are collectively referred to as "certified low-carbon housing, etc."

In addition, property tax is reduced by reduction system of property tax to affect new house.

All of the following requirements must be met.

1. Newly constructed between April 1, 2022 and March 31, 2026
2. Certified low-carbon housing, etc. (Note)
3. The floor area of the living area must be at least 50m2 (40m2 for non-detached houses) and at least 280m2
4. The proportion of the living area must be at least half of the total floor area

(Note) Documents certifying that they are certified low-carbon housing, etc. are issued by the following organizations.

In order to receive the reduction, attach a document certifying that it conforms to certified low-carbon housing, etc. to the declaration form, and from the date of new construction to January 31 of the following year, the ward office of the ward where the house is located You need to report to the house managerTax Division.
(It is also possible to submit a report by mail. Please fill in the remarks column of the declaration form with Phone number that can be contacted during the day. )

（1） Declaration form (report on reduction of city planning tax imposed on newly-certified low-carbon houses, etc.)

We can download report about reduction of city planning tax to impose on new construction authorization low-carbon houses. (Outside site) (It is also distributed at the ward office Tax Division.)

If you need a form for the tax return, please contact the ward office Tax Division House Office or download it from the above.

If you are unable to file a declaration from the date of new construction to January 31 of the following year, please indicate the reason in the remarks column.

（2） One of the following documents or copies issued by a third-party organization certifying that they conform to certified low-carbon housing, etc.

• In this system, only the city planning tax will be reduced. (Property tax)Property tax reduction system for newly built housesThe amount will be reduced.
• For housing that has been certified as a long-term excellent housing, the Company has been certified as a long-term excellent housing.Reduction system for certified long-term excellent housingSince it is applied (declaration required), it cannot be applied in duplicate with this reduction system.
• It will not be applied at the same time as other reduction plans. (However,Special measures associated with the Great East Japan Earthquake (PDF: 416KB)It can be applied at the same time, so please contact the ward office Tax Division House Manager for details. )
• There is no reduction in land.

You can download the flyer for this reduction system here.

• [Flyer] About reduction system of city planning tax to affect new construction authorization low-carbon houses (PDF: 624KB)