Property tax reduction system for houses that underwent barrier-free renovation work

In order to support barrier-free renovation of houses, certain barrier-free renovation work will be carried out by March 31, 2026, and the ward where the house is located within three months from the date of completion of the renovation work, only for those declared to the ward office Tax Division house charge, for the following fiscal year after the renovation work is completed.

The following requirements must be met.

The floor area will be reduced to 100 m2. (The portion exceeding 100m2 will not be reduced.)

• The only property tax will be reduced under this system. (The city planning tax will not be reduced.)
• The reduction due to this system can only be received once per unit.
• Seismic retrofitting workIt cannot be applied at the same time as a result. However,Energy conservation renovation work, etc.It is possible to apply at the same time as a result.
• There is no reduction for land.
• For co-owned houses, barrier-free renovation work performed on the exclusive part is eligible for reduction. (Constructions performed for common areas is not eligible for reduction.)

Please report to Director General of the ward where the house is located within three months after the completion of barrier-free renovation work.
(You will have to submit it to the ward office Tax Division House in charge of the ward where the house is located.)

（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.

Some of the documents listed below may be omitted depending on the situation, so please consult with the ward office Tax Division House in advance.
(1)Declaration form (declaration on reduction of property tax pertaining to residential renovation housing for the elderly, etc.)

Elderly people can download report about reduction of property tax pertaining to residential renovation houses. (External site) (distributed at the ward office Tax Division.)

If you fail to submit within three months from the date of completion of the barrier-free renovation, please indicate the reason in the other column.

(2)A copy of the taxpayer's resident certificate
(3)Documents in accordance with resident requirements

• Those who are 65 years old or older on January 1 of the year following the completion of the renovation work
  ⇒Copy of resident certificate
• Those who have been certified as requiring long-term care or support certification
  ⇒A copy of The Long-term Care Insurance's insured card
• Persons with disabilities
  ⇒Copy of documents proving that you are a disabled person, such as a certificate of disability

(4)Documents that can confirm the details and cost of the renovation work

• Construction statement
• Photographs of the location where the renovation work was performed (only photos after the renovation work are also possible)
• Receipts, etc. that can confirm that the construction cost has been paid
  (Note) The statements of these constructions can be replaced with construction certificates such as extension and remodeling issued by architects belonging to registered house performance evaluation organizations, designated confirmation inspection organization, and architect office.

（5） Documents that can confirm the contents of subsidies, etc. (only if subsidies are received)

About information about "barrier-free repair work", please see page about house tax system (outside site) of Ministry of Land, Infrastructure, Transport and Tourism.