Property tax reduction system for newly built houses

For houses newly built by March 31, 2026, which meet certain requirements, there is a system to reduce property tax for a certain period after new construction.
In applying this system, a declaration is not required (the ward office Tax Division House in the ward where the house is located will check various materials and house surveys.) 。
However, if the new house is a certified long-term excellent house or a certified low-carbon house, a report is required.
For more information, please refer to each page.

• "Reduction system for property tax and city planning tax on newly-built certified long-term excellent housing"
• "Reduction system of city planning tax pertaining to newly-certified low-carbon housing, etc."

The following requirements must be met.

1. Housing newly built by March 31, 2026
2. The floor area of the residential area must be 50m2 (40m2 for non-detached houses) or more and 280m2 or less (Note)
3. In the case of a combined house such as a store and a house, the ratio of the living part must be at least half of the total floor area.

(Note) The floor area of a condominium-owned house, such as a condominium, is the floor area obtained by adding the floor area of the common area (corridor, elevator hall, etc.) divided by the floor area ratio of the exclusive area of each house to the floor area of the exclusive area Judge. In addition, for rental apartments, etc., judgment is made according to the method according to the section-owned house for each of the independently partitioned parts.

(Note) The actual tax calculation is based on the sum of the standard tax amount of all fixed assets (land and houses) in the ward, and the amount rounded down to the nearest 1,000 yen multiplied by the tax rate and rounded down to the nearest 100 yen You.

●Original tax amount

Property tax: 10,400,000 yen x 1.4 / 100 = 145,600 yen (rounded down to less than 100 yen)
City planning tax: 10,400,000 yen x 0.3/100 = 31,200 yen (rounded down to less than 100 yen)
Total tax amount: 145,600 yen + 31,200 yen = 176,800 yen

●Amount to be reduced

Property tax

(10,400,000 yen x 1.4 / 100) x 1/2 = 72,800 yen

Reduction of taxes

72,800 yen
(Note) The city planning tax will not be reduced.

●Tax amount for fiscal 2024

176,800 yen (original tax amount) -72,800 yen (reduction tax amount) = 104,000 yen

●Original tax amount

Property tax: 13,300,000 yen x 1.4 / 100 = 186,200 yen (rounded down to less than 100 yen)
City planning tax: 13,300,000 yen x 0.3/100 = 39,900 yen (rounded down to less than 100 yen)
Total tax amount: 186,200 yen + 39,900 yen = 226,100 yen

●Amount to be reduced

Property tax

{(13,300,000 yen x 1.4 / 100) x (120m2 / 140m2)} x 1/2 = 79,800 yen

Reduction of taxes

79,800 yen
(Note) The city planning tax will not be reduced.

●Tax amount for fiscal 2024

226,100 yen (original tax amount) -79,800 yen (reduction tax amount) = 146,300 yen