Information on reduction measures such as property tax for greening above the standard

Last Updated August 1, 2024

When we make contract to maintain green tract of land for ten years about building site where greening is carried out more than standard, property tax, city planning tax for ten years are reduced.

Conditions of the contract

The site area at the time of application for building confirmation must be 500 square meters or more (including apartment and companies).
In addition to the standard value (Note 1), there must be more than 5% greening.
Have completed the completion inspection of the "Greening Consultation" and have received the "Building Greening Certificate".
Conclude a contract (* 2) to preserve the greening part for 10 years with Motoichi (* 3).
The consent of all landowners must be obtained.

Notes

【※１】 Standard values vary depending on the use of the building. The private housing apartment is 5-10%.
【※２】 This is a contract to be maintained for 10 years in the state of green spaces at the time of certification. As a general rule, it is not possible to change the shape of the green space, cut down trees, or release it for your own convenience.
【※３】 The contractor shall be the owner or manager of the building (in the case of apartment, Residential Association representative).

Reduction contents

About land of greening part exceeding standard, one-fourth of tax amount such as property tax is reduced.

Reduction period

10 years from the fiscal year with the due date of January 1 of the year following the year to which the contract was concluded.

Reference case

When site area is 500m2/quasi-greening rate is 10%

Reference diagram

Green area of the entire site: 75m2 (greening rate: 15%)

Standard greening part: ５０㎡（１０％）
Added greening part: ２５㎡（５％）※

※Comply with 5% or more in addition to the standard 10%

<Reduced amount>
２．1/4 of the tax amount equivalent to an additional greening portion of 25m2

[Note 1] ２．The target of the additional greening part is only above the ground (rooftop, wall, etc. are not covered)
[Note 2] １．The entire certified green space (75 m2) of conservation for 10 years

Flow of procedure in 2024 (example: In the case of calculation of greening rate by greening consultation)

The due date and estimate are the date for proceeding with tax reduction measures from FY2025.

＜Ａ＞ Preliminary preparation
NO.	Procedure	Due date
１	Please check the documents when the site of the building is more than 500m2 or when the building confirmation application was made.
２	Please inform us that you would like to make a contract. Environmental Activities Division [Greening Section] (045-671-3447)	Until Friday, March 15, 2024
３	Please coordinate with Yokohama City on the day of prior consultation by telephone. During April 2024 (weekday morning), please consult in advance.
４	By consultation day, "Check sheet about building greening conservation contract" (R6.1 month version) (PDF: 98KB), "Summary of greening consultation" (R6.4 month version), "Guide to greening consultation" (R6.4 month version) Please check the "Check sheet before the application form for greening consultation" (R6.4 month version).

Prior consultation (confirmation of whether it is eligible, etc.)
NO.	Procedure
５	Please prepare the pre-consultation required documents ([1] below).
６	On the scheduled date, please visit the City Hall 27th floor north environmental activity business section [greening charge].
７	Information on the system and confirmation of prior consultation documents ※We will inform you at a later date if you are eligible for the contract.
８	Information on how to calculate the greening rate and required documents from Parks and Green Space Management Division [Park Greening Council]
９	Approximately two weeks after the date of prior consultation, the Environmental Activities Business Division [Greening Section] will inform you about whether or not the contract is eligible.

When proceeding with the procedure for the contract, please consult with the Park Greening Consultation Section (045-671-3946) for details on the drawing creation method immediately, regardless of the following dates and guidelines.

Confirmation of intention to contract
NO.	Procedure	Due date
１０	If you proceed with the contract, please submit the “Check Sheet for Building Greening conservation Contract” by the deadline.	Until Friday, June 14, 2024

＜Ｂ＞ Greening consultation proposal ・ Acquisition of building greening certificate Parks and Green Space Management Division [Park greening consultation charge] 045-671-3946
NO.	Procedure	Estimated
１１	After making greening drawings, submit a greening consultation application form.	Friday, June 28, 2024
１２	After the examination, the city will contact you about the details of the corrections. ※If it is not a drawing that can be examined, a "Greening Consultation Result Notice" will not be issued.
１３	Completion of greening registration form submission ➡ On-site confirmation of city ➡ Submission of revised drawings
１４	Submission of a building greening certificate grant bill ➡ Receipt of a building greening certificate (certification of greening rate)

＜Ｃ＞ Exchange of contracts Environmental Activities Business Division [Greening Section] 045-671-3447
NO.	Procedure	Due date
１５	Submission of the Building conservation Contract Application Form (for required documents, [2])	Until Friday, November 29, 2024
１６	Building greening conservation contract procedure (preparation of contract) ※It takes about 3 weeks.
１７	Exchange of building greening conservation contract (PDF: 148KB) (seal of contract applicant is required)
１８	Reduction of property tax and city planning tax for 10 years from 2025

Notes

Even if you submit the “Check Sheet for Building Greening conservation Contract” by the deadline, you will not be able to submit a contract if you are unable to prepare the necessary documents for the Building Greening conservation contract by November 29, 2024.
If the amendment of the documents is delayed after submitting each document by the deadline, the contract may not be reached during this year.
If you submit each document after the deadline, it will be a guide for procedures premised on a contract after 2025 (reduction of tax from 2026).

【１】 Documents required for prior consultation

Advance consultation Please prepare before the reservation date.
NO.	required documents
１	Latest tax payment notice and tax statement (in the case of apartment, individual residents are acceptable)
２	Copy of official map (can be obtained from ward Tax Division <copy required> or Legal Affairs Bureau <fees required>)
３	Photographs of green space (4 to 5 places with a wide area, one by one)
４	Copy of documents and drawings that can confirm the site area of the building among documents at the time of application for building confirmation (Documents applied in accordance with the Building Standards Law, etc. when building a building, etc. keep duplicate documents by building owners etc.)

If the building confirmation application documents are not stored at home or at Residential Association

Before prior consultation, please obtain [Building Overview *] at the Building Information Center on the second floor of the City Hall (* Some information is listed in the building confirmation application documents).
　To obtain, you need a memo of the building location and construction year and a copy fee.

【２】 Documents necessary for building greening conservation contract application

Please prepare by the building greening conservation contract application date (date: Friday, November 29, 2024).
NO.	required documents
１	Building greening conservation contract application form (PDF: 146KB)
２	Building greening conservation contract application agreement registration form (PDF: 143KB) (If there is a landowner other than the contract applicant) ※Attachment of the written consent of all landowners or documents indicating that the applicant has authority (in the case of Residential Association apartment, the minutes of the general meeting indicating that he was elected as the representative)
３	Copy of documents and drawings that can confirm the site area of the building among documents at the time of application for building confirmation Or a copy of the [Building Confirmation Application Ledger List Certificate] (available at the Yokohama Building Information Center and fees required) and drawings that can confirm the site range of the building
４	Two copies of the building greening certificate
５	Completed greening Completed registration form (final version at the time of duplicate return)　※Color copy of the drawing
６	Copy of the latest tax notice and tax statement <apartment (housing complex)> It's for the residents. ※If your personal tax statement does not include the land number of housing complex as a whole, you will need a copy of the housing complex's "Tax Division Land and House" registration certificate.
７	Figure 2:
８	Two copies of the latest official map (can be obtained at the ward Tax Division <Copy required> or Legal Affairs Bureau <Fees required>)
９	Other documents deemed necessary by the mayor

FAQs

Q.How long does it take to obtain a building greening certificate through greening consultation?
A.Since it varies depending on the scale, the skill of the creator's drawing, work speed, etc., there is no indication that it will end in a month.
(As an example, about 4 to 5 months on a large scale)

Ordinances, etc.

■Yokohama green tax regulations (outside site)
■Building greening conservation contract procedure summary (PDF: 175KB) (* Revised on March 29, 2024)

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