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Special measures (1 million yen subtraction of long-term capital gains) to promote the appropriate use, management such as low unused land

Last update date September 9, 2020

When the total of the amount of business with land of the ground object transferred (explanatory note 1) such as low unused lands which met constant requirements such as lower than 5 million yen individual in the taxation system revision between July 1, 2020 and December 31, 2022 in 2020, special measures to subtract 1 million yen were founded newly by long-term capital gains of the individual concerned.

Explanatory note 1 says right to keep on low unused land (land admitted that we compare with degree of the use of offered land and it is not offered in business of the residence, use of business and others of duties or are inferior to the same use in the neighboring areas or use to be similar to this in degree of the use remarkably) to prescribe or the low unused land concerned to land fundamental law Article 13 Paragraph 4 in city planning area with low unused land.

  • The details of special measures,Homepage (the outside site) of the Ministry of Land, Infrastructure, Transport and TourismPlease see this.
  • Grounds laws and ordinances: Special Taxation Measures Law, Special Taxation Measures Law enforcement order, the Special Taxation Measures Law enforcement regulations
  • It is necessary to do final income tax return with necessary documents together in tax office of the jurisdiction to undergo these special measures.
  • In Yokohama-shi, we issue "confirmations such as low unused land" among documents which are necessary for final income tax return.

Application object period

From July 1, 2020 to December 31, 2022

Requirements of transfer to be targeted for application of special measures

  1. Person (seller) whom we transferred being individual.
  2. Being low unused land and confirmation of the mayor being transfer of done thing based on separate table "tables such as submission documents for grant of confirmation such as low unused land in municipality and confirmation matter" (PDF: 75KB) about the use such as the low unused land after transfer concerned.
  3. Possession period being transfer of thing more than five years in January 1 of year of transfer.
  4. Do not receive application of special measures to prescribe to 2 of Article 36, 5, Article 37 of Article 36, 4 of Article 37 or 8 of Article 37 from Special Taxation Measures Law Article 33 to 3 of Article 33 about all such as low unused lands which the individual concerned transferred by the end of the year or.
  5. Do not be transfers to person having special relation to the individual concerned such as the personal spouses prescribed in 2 of Special Taxation Measures Law enforcement order Article 23 concerned.
  6. The totals of sum of value of transfer of assets which are on low unused land and the low unused land concerned do not exceed 5 million yen.
  7. Do not receive application of special measures to prescribe by 2 of Article 35 from 4 or Article 34 of Income Tax Law Article 58 or law Article 33 about transfers such as the low unused land concerned.
  8. When you do transfer of right to keep on share brush done land or the land concerned in the previous year of the year or the year before last from land which was a brief note in in the previous year concerned or the half a year before last, do not receive application of these special measures.

About procedure

Submission documents

  1. Separate paragraph style 1-1
  2. Copy of sales contract
  3. Any of the following documents
    1. Advertisement that showed housing land and building dealer was present situation Saraji, empty house, vacant store
    2. Electricity, water supply or documents (withdrawal day being before than sales contract more than one month) which withdrawal day of gas can confirm
    3. [when we can submit to none mentioned above] Separate paragraph style 1-2
  4. Any of the following documents
    1. Separate paragraph style 2-1 (when we transfer by intermediation of housing land and building dealer)
    2. Separate paragraph style 2-2 (when we transfer by negotiated transaction without housing land and building dealer)
    3. [when we can submit to none mentioned above] Separate paragraph style 3 (when housing land and building dealer confirms about the use after transfer)
  5. Entry certificate which modifies land which application included
  6. Documents which the situation of current land understands
    1. Position figure (we specify border of land to apply for)
    2. Public sectional map (we specify border of land to apply for)
    3. Photograph empty more than two directions
    4. We may buy other documents depending on the situation
  7. Proxy (when proxy/agent is filed for. Format does not matter.)
  8. Self-addressed envelope (when grant of confirmation is hoped for by mail. After filling out address, please attach stamp of necessary sum.)

Style

Submission of application

  • Or bringing, please mail application and required documents to application (Housing and Architecture Bureau Planning Division). In addition, on submission, please contact beforehand.
  • In consideration of procedure for final income tax return period to tax office, please apply with margin.
  • When there are omission of mention of application or attached discrepancy, correction of documents and additional submission are necessary.
  • "Confirmations such as low unused land" do not make a definite promise of application of special measures. About the right or wrong of application of this exception, please ask tax office of the jurisdiction.
  • "Confirmations such as low unused land" do not judge the right or wrong such as development or building about the low unused land concerned. Please confirm whether buildings are possible land to designers.

Application

City of Yokohama, Housing and Architecture Bureau Planning Division

Address: 〒 231-0005

10 the 24th floor of 6Tei, Honcho, Naka-ku, Yokohama-shi ⽬50 address of the city hall

Phone number 045-671-3655

Fax: 045-664-7707

Grant of confirmation

  • Receipt at window

We pray for the presentation of identification card (driver's licenses) which is available for identity verification and add.

When proxy/agent receives, I would like the presentation of identification card (driver's licenses) which is available for proxy and identity verification.

  • Receipt by mail

Please submit self-addressed envelope at the time of application. You attach stamp of necessary sum on self-addressed envelope, and please fill in Address, full name of applicant.

When you wish to mail toward the proxy/agent, please fill in Address, full name of proxy/agent listed in proxy to self-addressed envelope. Please submit proxy at the time of application.


Related information

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Inquiry to this page

Housing and Architecture Bureau Planning Planning Division

Telephone: 045-671-3655

Telephone: 045-671-3655

Fax: 045-664-7707

E-Mail address [email protected]

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