Special measures to control the occurrence of unoccupied houses (special deduction of 30 million yen of transfer income of unoccupied houses)

　As a result of the request for tax reform in fiscal 2023, the applicable period of this special measure, which had been set to be until December 31, 2023, will be extended by December 31, 2027 (1989).
　Until now, the transfer subject to the exception was the case where the house (if there is no earthquake resistance, only those that underwent seismic retrofitting work, including the site) or the land after demolition was transferred. Based on the sales contract, even if the building is subject to seismic retrofitting or demolition of the building by February 15 of the year following the year to which the transfer date belongs, it will be applicable. This expansion is applicable to the transfer after January 1, 2024.

　The heir who inherited the house and its site, etc. used for the residence of the heir satisfies certain requirements by December 31 of the year to which three years have passed since the date of the inheritance start. If you transfer the house or land, this is a system in which 30 million yen will be specially deducted from the transfer income of the house or land.
　In order to receive the exception, it is necessary to file a final tax return at the tax office after receiving a “Confirmation Form for Inherited Residential Houses” at the municipalities where the house is located.
※If the transfer date is after January 1, 2024, and if there are three or more heirs who have acquired the house or land after demolishing the house, the special deduction amount will be 20 million yen per person.

1. Until December 31, the year to which three years have passed since the date of inheritance, and from April 1, 2016 to December 2027 (9) December 31, 2027 (9) Transfer by 31 days.
2. House (excluding co-owned buildings) built before May 31, 1981.
3. The heir must have lived in the house until just before the inheritance. (If certain conditions are met, the inherited person may be eligible for the system even if the heir has entered a nursing home, etc. (only transfer after April 1, 2019))
4. Immediately before inheritance, there was no resident other than the inherited person.
5. It has not been used for business, loan, or residence from the time of inheritance to the time of transfer.
6. The transfer price must be 100 million yen or less.
7. In the case of transfer with a house, at the time of the transfer, the house must conform to the current seismic standards.

※If the transfer date is after January 1, 2024, if the buyer of the house demolishs the house by February 15, the following year of the year to which the transfer date belongs based on the sales contract, or the earthquake resistance standard by seismic renovation This exception is also applicable.
※For more information about the application requirements, please visit the following website.
　■Special measures (Ministry of Land, Infrastructure, Transport and Tourism homepage) to control outbreak of unoccupied house (outside site)
　■Special cases (National Tax Agency homepage) when selling residential property (vacant house) of heir (outside site)

　Flow from application to grant
　You will need to submit an application form and required documents.

If there are any omissions in the application form or incomplete attached documents, it is necessary to correct or submit additional documents.
※The "Confirmation Form for Inherited Residential Houses" is one of the documents to be submitted to the tax office at the time of final tax return, and even if you receive a confirmation letter from Motoichi, you may not be able to receive this exception . Please contact the relevant tax office for information on whether or not this special provision is applicable.

※In order to prevent the spread of infectious diseases, please submit an application by mail. There is no difference in the time required for delivery (especially if there is no correction) between mail and the counter.

　　　[In the case of transfer after January 1, 2024]
　　　Confirmation application form for heir residences (revised on January 1, 2024) (Appendix Form 1-1) (word: 35KB)
　　　Application for confirmation of houses for heirs (revised on January 1, 2024) (Appendix Form 1-1) (PDF: 200KB)
　　　Example of entry and required documents (separate form 1-1) (PDF: 275KB)

[In the case of transfer before December 31, 2023]

Application form for confirmation of houses for heirs (revised on April 1, 2022) (Appendix Form 1-1) (word: 27KB)

Application form for confirmation of residences for heirs (revised on April 1, 2022) (Appended Form 1-1) (PDF: 198KB)

Example of entry and required documents (separate form 1-1) (PDF: 272KB)

　　　[In the case of transfer after January 1, 2024]
　　　Confirmation application such as houses for heir residence (revised on January 1, 2024) (Appendix Form 1-2) (word: 35KB)
　　　Application for confirmation of houses for heirs (revised on January 1, 2024) (Appendix Form 1-2) (PDF: 206KB)
　　　List of entry example and required documents list (separate form 1-2) (PDF: 276KB)

[In the case of transfer before December 31, 2023]

Application form for confirmation of residences for heirs (revised on April 1, 2022) (Appended Form 1-2) (word: 27KB)

Application form for confirmation of residences for heirs (revised on April 1, 2022) (Appended Form 1-2) (PDF: 205KB)

List of entry example and required documents list (separate form 1-2) (PDF: 282KB)

　　　Confirmation application such as houses for heir residence (revised on January 1, 2024) (Appendix Form 1-3) (word: 35KB)
　　　Confirmation application such as houses for heir residence (revised on January 1, 2024) (Appendix Form 1-3) (PDF: 209KB)
　　　List of entry example and required documents list (separate form 1-3) (PDF: 278KB) ※When seismic retrofitting work is performed
　　　Entry example and list of required documents (separate form 1-3) (PDF: 277KB) ※Removal of retirement

Since the “Inherited House Confirmation Form” is required by each heir at the time of final tax return, please submit the “Application for Confirmation of Houses for Inherited Houses” and a complete set of attached documents for each heir.

It is possible. In that case, please submit a letter of attorney.
Please fill in the applicant column in the application form with the heir instead of proxy/agent.

There is no particular, but please check that the following items are listed.
①Name of the delegate ※Address, Phone number
②Name of the assignee ※Address, Phone number
③The phrase "I will delegate the application and receipt of the 30 million yen special deduction."
※Regarding the power of attorney, seal or self-signed power of attorney by the power of attorney (applicant) is required to confirm the power of attorney.
Click here for reference style of power of attorney (word: 12KB)

The following attachments cannot be submitted in principle by copying.
・Absentee resident certificate
・Heir resident certificate
・Certificate of house closures and land / house entry certificate
Only if there are multiple heirs of vacant houses and the original has been submitted by one of the heirs, the other applicant can submit a copy of the documents (when applying at the same time).
[Reference] If there are multiple heirs (PDF: 389KB)

If there is a shortage of attached documents, we cannot issue a confirmation letter.
As a document that shows the date of discontinuation of use, it can be substituted if the closing date or the contract abolition date is indicated on the meter reading slip or receipt at the time of discontinuation.

①"Reason for transferring resident certificate" 2 "The place where the heir actually lived (which shows the amount of utility charges used in the heir's house or the period during which he died from the date of transfer of resident certificate)."
For example, if you have been in a nursing home, you need to prove the period of admission with a nursing home occupancy contract.
In addition, please contact the tax office in your jurisdiction for eligibility.

①You will need to submit "Reason for transferring resident certificate" 2 "Place where the heir actually lived (which shows the amount of utility charges used in the heir's house and mail in the name of the heir to the heir's residence)".
In addition, please contact the tax office in your jurisdiction for eligibility.