Special measures for property tax and city planning tax associated with the Great East Japan Earthquake

Due to the revision of the Local Tax Law in FY2011, we will inform you that measures to reduce property tax and city planning tax following the Great East Japan Earthquake.
Please refer to each ward office Tax Division for assets in Yokohama.
In addition, property taxes levied on affected areas, there were revisions related to other reduction measures, but please contact the municipalities where the assets are located.

1. Land for damaged housing
   About site of house which was lost or damaged by the Great East Japan Earthquake, it is considered as residential land (explanatory note) from 2012 to 2026.
2. Land for damaged alternative housing
   If the owners of the stricken housing land acquires alternative land for the damaged housing land by March 31, 2026, the equivalent of the damaged residential land in the alternative land will be for three years after the acquisition, residential land (explanatory note) ).
3. Damage alternative houses
   If the owner of the affected house acquires or renovates a house that replaces the damaged house by March 31, 2026, the tax amount of the damaged alternative house will be reduced by two minutes for four years. One, one third for the subsequent two years will be reduced.
4. Nuclear Power Plant alternative assets
   Regarding assets in the caution area due to a nuclear disaster, the reduction of residential land and houses that are considered to be the case where alternative assets are acquired in the same way as 2 and 3 above by the date after a certain period from the date of setting the warning area will be applied.

(Note) Residential land is divided into small residential land and general residential land according to the area of land used as a site such as a house or apartment, and tax is reduced.