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- Property tax (land and houses) and city planning tax (detailed)
- Reduction system for houses
- Property tax reduction system for newly built houses
Here's the text.
Property tax reduction system for newly built houses
Last update date April 1, 2024
For newly built houses, if you meet the requirements for the next reduced house, there is a property tax reduction system for a certain period after new construction. In order to apply this system, no declaration is required (the ward office Tax Division house manager in the ward where the house is located will check with various materials and house surveys.) 。
However, if the newly built 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.
（1） Housing to be reduced
・New construction until March 31, 2026 is targeted for reduction.
・The following requirements must be met.
※No registration is required.
| Type of housing | Floor area |
|---|---|
| Dedicated housing | 50m2 or more and 280m2 or less (Note) |
| Condominium housing (more than half of the living portion) | The floor area of the living area is 50 m2 or more and 280 m2 or less |
(Note) The floor area of condominium-owned houses such as condominiums is determined by the floor area obtained by adding the floor area of the common area (corridors, elevator halls, etc.) divided by the floor area ratio of the exclusive area of each house. To do. In addition, for rental condominiums, etc., judgment is made according to the method according to the section-owned house for each independently partitioned parts.
（2） Scope of reduction
| When 120 m2 or less | One half |
|---|---|
| If it is more than 120 m2 and less than 280 m2 | One half of the 120m2 equivalent (parts exceeding 120m2 will not be reduced) |
（3） Duration of reduction
| Housing | Reduction period |
|---|---|
| Quasi-fireproof structures and fire-resistant houses of 3 stories or more | 5 years after new construction |
| General housing (other than the above) | 3 years after new construction |
Example of tax calculation for newly built houses (built in 2023)
(Note) The actual tax amount calculation is based on the sum of the standard tax amount of all fixed assets (land and houses) owned in the ward, rounded down to the nearest 1,000 yen by the tax rate and the tax rate. Round down.
In the case of a two-story house with a price of 10,400,000 yen and a floor area of 110m2
●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
- Tax reduction
- 72,800 yen
(Note) The city planning tax will not be reduced.
●Tax amount for fiscal 2024
- 176,100 yen (original tax amount) -72,800 yen (reduced tax amount) = 103,300 yen
In the case of a two-story house with a price of 13,300,000 yen and a floor area of 140m2
●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
- Tax reduction
- 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 (reduced tax amount) = 146,300 yen
Contact information
If you have any questions, please contact your ward office.
| Ward Office | Window | Phone number | E-Mail address |
|---|---|---|---|
| Aoba Ward | No. 50, 3F, Aoba Ward Office | 045-978-2254 | ao-zeimu@city.yokohama.jp |
| Asahi Ward | 29th Floor, Asahi Ward Office Main Building | 045-954-6053 | as-zeimu@city.yokohama.jp |
| Izumi Ward | Izumi Ward Office, 3rd floor 302 | 045-800-2365 | iz-zeimu@city.yokohama.jp |
| Isogo Ward | Isogo Ward Office 3F, 36th floor | 045-750-2365 | is-zeimu@city.yokohama.jp |
| Kanagawa Ward | 322, 3rd floor of Kanagawa Ward Office Main Building | 045-411-7054 | kg-zeimu@city.yokohama.jp |
| Kanazawa Ward | 301st floor, Kanazawa Ward Office | 045-788-7754 | kz-zeimu@city.yokohama.jp |
| Konan Ward | Konan Ward Office 3rd floor 32 | 045-847-8365 | kn-zeimu@city.yokohama.jp |
| Kohoku Ward | Kohoku Ward Office 3F, 34th Floor | 045-540-2281 | ko-zeimu@city.yokohama.jp |
| Sakae Ward | 33rd floor, 3rd Floor, Sakae Ward Office Main Building | 045-894-8365 | sa-zeimu@city.yokohama.jp |
| Seya Ward | 3rd floor, Seya Ward Office | 045-367-5665 | se-zeimu@city.yokohama.jp |
| Tsuzuki Ward | 33rd floor, Tsuzuki Ward Office | 045-948-2271 | tz-zeimu@city.yokohama.jp |
| Tsurumi Ward | Tsurumi Ward Office 4th Floor 6th Floor | 045-510-1730 | tr-zeimu@city.yokohama.jp |
| Totsuka Ward | 73rd floor, Totsuka Ward Office | 045-866-8368 | to-zeimu@city.yokohama.jp |
| Naka Ward | 44th floor, 4th floor of Naka Ward Office Main Building | 045-224-8204 | na-zeimu@city.yokohama.jp |
| Nishi Ward | Nishi Ward Office 4F, 43rd floor | 045-320-8354 | ni-zeimu@city.yokohama.jp |
| Hodogaya Ward | 29th Floor, Hodogaya Ward Office Main Building | 045-334-6254 | ho-zeimu@city.yokohama.jp |
| Midori Ward | Midori Ward Office 3F, 34th Floor | 045-930-2274 | md-zeimu@city.yokohama.jp |
| Minami Ward | 3rd floor, Minami Ward Office | 045-341-1163 | mn-zeimu@city.yokohama.jp |
For inquiries to this page
Finance Bureau, Property Tax Division, Property Tax Division, House
Phone: 045-671-2260
Phone: 045-671-2260
Fax: 045-641-2775
Email address: za-koteishisanzei@city.yokohama.jp
Page ID: 398-117-791
