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

　As a result of the 2023 tax reform request, the application period of this special measure, which had been set to December 31, 2023 (Reiwa 5), will be extended by December 31, 2027 (Reiwa 9). It was become a thing.
　Until now, the transfer subject to special provisions was applicable to the case where the house (if there is no earthquake resistance, only those that have undergone seismic retrofitting work, including the site) or the land after demolition was transferred. However, based on the sales contract, after the transfer, even if the building has been renovated or demolished by February 15 of the year following the year to which the transfer date belongs, it will be applied . This expansion is subject to transfer after January 1, 2024.

　The heir who inherited the house and its premises, etc., which were used for the residence of the heir, meets certain requirements by December 31 of the year to which three years have passed since the start of the inheritance. If the house or land is transferred, 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 receive a “Confirmation Form for Inherited Residential Houses” at the municipality where the house is located, and then file a final tax return at the tax office.
※If the transfer date is after January 1, 2024, if there are three or more heirs who have acquired the house or land after demolishing the house, the special deduction will be 20 million yen per person.

1. Until December 31 of the year to which three years have passed since the inheritance date belongs, and from April 1, 2016 (Heisei 28), which is the application period of the exception, to December 31, 2027 (Reiwa 9) Transfer by day.
2. Houses (excluding co-owned buildings) built before May 31, 1981.
3. The heir had lived in the house until just before the inheritance. (If certain conditions are met, even if the heir is in a nursing home, etc., it may be eligible for the system (only transfer after April 1, 2019))
4. Immediately before inheritance, there was no resident other than the heir.
5. From the time of inheritance to the time of transfer, it is not used for business, loan, or residential use.
6. The transfer price must be 100 million yen or less.
7. When transferring with a house, at the time of the transfer, the house must conform to the current seismic standards.

※If the transfer date is January 1, 2024 or later, the buyer of the house will demolish the house by February 15 of the year following the year to which the transfer date belongs, or conform to the seismic standards by seismic renovation. Even if construction work is performed, it will be subject to this special provision.
※For more information about the application requirements, please visit the following website.
　■Special measures to control the occurrence of unoccupied houses (Ministry of Land, Infrastructure, Transport and Tourism website) (outside site)
　■Special cases when selling the heir's residential property (vacant house) (National Tax Agency website) (outside site)

　Flow from application to delivery
　You will need to submit the 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.
※"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 details on whether or not this special provision can be applied.

※Depending on the congestion situation, it may not be possible to accept it on the spot, so please make a reservation when visiting the agency. (including prior consultation, etc.)
※In principle, please apply by mail. There is no difference in the time required for delivery (if there is no correction) at both mailing and at the counter.

　　　[In the case of transfer after January 1, 2024]
　　　Confirmation application (revised on January 1, 2024) (separate paragraph style 1-1) (word: 35KB)
　　　Confirmation application (revised on January 1, 2024) (separate paragraph style 1-1) (PDF: 200KB)
　　　Example and List of required documents (Appended Form 1-1) (PDF: 276KB)

[In the case of transfer prior to December 31, 2023]

Confirmation application (revised on April 1, 2022) for heir residences (separate paragraph style 1-1) (word: 27KB)

Confirmation application (revised on April 1, 2022) (separate paragraph style 1-1) (PDF: 198KB)

Example and List of required documents (Appended Form 1-1) (PDF: 272KB)

　　　[In the case of transfer after January 1, 2024]
　　　Confirmation application (revised on January 1, 2024) (separate paragraph style 1-2) (word: 31KB)
　　　Confirmation application (revised on January 1, 2024) (separate paragraph style 1-2) (PDF: 211KB)
　　　Example and List of required documents (Appended Form 1-2) (PDF: 276KB)

[In the case of transfer prior to December 31, 2023]

Confirmation application (revised on April 1, 2022) for heir residences (separate paragraph style 1-2) (word: 27KB)

Confirmation application (revised on April 1, 2022) (separate paragraph style 1-2) (PDF: 205KB)

Example and List of required documents (Appended Form 1-2) (PDF: 283KB)

　　　Confirmation application (revised on January 1, 2024) (separate paragraph style 1-3) (word: 36KB)
　　　Confirmation application (revised on January 1, 2024) (separate paragraph style 1-3) (PDF: 209KB)
　　　Example and List of required documents (Appended Form 1-3) (PDF: 278KB) ※When seismic retrofitting work is performed
　　　Example and List of required documents (Appended Form 1-3) (PDF: 277KB) ※In case of removal

Power of Attorney style (reference) (word: 12KB)
If there are multiple heirs (reference) (PDF: 359KB)

"Frequently Asked Questions and Answers" is posted at the bottom of the next page. If you do not resolve this issue, please contact us via the application form or telephone.
30 million yen special deduction inquiry form (outside site) of transfer income of unoccupied house