About special measures of property tax, city planning tax accompanying the Great East Japan Earthquake

We will inform you that due to the revision of the Local Tax Law in 2011, it has been decided to apply reduction measures for property tax and city planning tax accompanying the Great East Japan Earthquake.
Please refer to each ward office Tax Division about assets in Yokohama-shi.
In addition, there were revisions related to other mitigation measures regarding property taxes imposed on affected areas, but please contact the municipalities where the assets are located for details.

1. Residential land
   About site of house which was lost or damaged by the Great East Japan Earthquake, it is regarded as residential land (explanatory note) from 2012 to 2026.
2. Alternative Residential Land
   If the owners of the affected residential land acquire alternative land for the affected residential land by March 31, 2026, the alternative land equivalent to the affected residential land will be used for three years after the acquisition, and residential land (explanatory note) Will be considered.
3. Damaged alternative houses
   If the owners of the affected house acquire or rebuild a house that replaces the affected house by March 31, 2026, the tax amount of the affected alternative house will be reduced by half for four years. One and one-third for the subsequent two years will be reduced.
4. Nuclear power plant substitute assets
   Regarding assets in the caution area due to a nuclear disaster, the reduction of residential land and houses that are considered when alternative assets are acquired in the same way as 2 and 3 above will be applied by the day after a certain period of cancellation from the setting date of the caution area setting date.

(Note) Residential land refers to land used as a site for houses and apartments, etc., divided into small residential land and general residential land according to its area, and tax is reduced.