Reduction system for city planning tax pertaining to new construction certified low-carbon houses

Tax Division Based on the mandatory energy-saving standards for newly built houses (FY2025 (7)), from April 1, 2022 to March 2024 In order to promote the spread of houses with higher energy-saving performance than it is now, in "houses that meet certain energy-saving standards", and between the date of new construction to January 31 of the following year It is only a fixed period of time. Handling of things built after April 1, 2024 is undecided. ) 。

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

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

All of the following requirements must be met.

1.New construction from April 1, 2022 to March 31, 2024.
2.Being certified low-carbon housing, etc. Specifically, it is house corresponding to any of the following (1) to (3).
　（１） Certified low-carbon housing
　（２） ZEH-level energy-saving housing
　（３） Houses that conform to building energy consumption performance guidance standards
※Documents proving these documents are issued by the following organizations.
3.The ratio of the living part must be at least half of the total floor area.

Attach a document certifying that it is a certified low-carbon house, etc., and declare it to the ward office Tax Division house charge in the ward where the house is located by January 31 of the following year.

• Only city planning tax will be reduced in this system. (Property tax)Property tax reduction system for newly built housesIt will be reduced according to the following.
• For housing that has been certified as a long-term excellent housing.Reduction system for certified long-term excellent housingIs applied (declaration required), so it cannot be applied in duplicate with this reduction system.
• It will not be applied at the same time as other reduction programs. (however, however,)Special measures associated with the Great East Japan Earthquake (PDF: 416KB)It can be applied at the same time, so please refer to the details.Office Tax Division House OfficePlease contact us for more information.
• There is no reduction for land.

Please report to the ward office Tax Division House Section of the ward where the house is located between the date of new construction to January 31 of the following year.

（１） The person (taxpayer / owner), his / her heir, or a corporation that inherits the tax obligation through a merger
（２） proxy/agent of the person (a power of attorney is required.)
（３） living together relatives requested by the person himself

Please mail the following documents to the ward office Tax Division House in charge of the ward where the house is located.
Also, please fill in the remarks column of the declaration form with Phone number that can be contacted during the day.

（1） Declaration form (report about reduction of city planning tax to impose on new construction authorized low-carbon houses)

We can download report about reduction of city planning tax to impose on new construction authorized low carbon houses. (External site) (distributed at the ward office Tax Division.)

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

If you cannot file a declaration between the date of construction and January 31 of the following year, please indicate the reason in the remarks column.

（2） One of the following documents issued by a third-party organization proving that it conforms to a certified low-carbon house, etc. or a copy of it

Please contact the following organization for the issuance of documents required for declaration.

• About designated confirmation inspection organization, Website of the Japan Architectural Administration Council (outside site)You can check it out.
• Registered Housing Performance Evaluation Organizations Website (outside site) of the Housing Performance Evaluation and DisplayYou can check it out.
• For housing defect liability insurance corporations, etc.Website (external site) of the Housing Defect Liability Insurance AssociationYou can check it out.
• About BELS (Building Energy Conservation Performance Labeling System) and BELS evaluation organizations Website (outside site) of the Housing Evaluation and DisplayYou can check it out.
• Regarding the Flat 35S Compliance Certification Body Flat 35 Website (external site)You can check it out.
• Regarding the certification system for low-carbon buildings, the City of Yokohama, Housing and Architecture Bureau Building Planning DivisionPage of certification of plans such as low-carbon building new constructionPlease take a look at it.
• About building energy performance improvement plan authorization letter of advice, please refer to City of Yokohama, Housing and Architecture Bureau Building Planning Division Approval page for energy saving performance improvement planPlease take a look at it.