Measures to prevent the spread of new coronavirus infection
In principle, please consult by phone and apply by mail.
We apologize for any inconvenience this may cause, but we appreciate your understanding and cooperation.
The heir who inherited the house used for the residence of the heir by December 31 of the year to which three years have passed since the inheritance date belongs to the house (if there is no earthquake resistance, A special measure has been created to deduct 30 million yen from the transfer income of the house or land when transferring land after demolition, only for those that have undergone seismic renovation.
In order to receive the exception, it is necessary to file a final tax return at the tax office after receiving the “Confirmation Form for Inherited Residential Houses” at the municipality where the house is located.
- Transfer by December 31 of the year to which three years have passed since the inheritance date.
- Transfer between April 1, 2016 and December 31, 2023, which is the deadline for applying the exception.
- The heir had lived in the house until just before the inheritance.
- Immediately before the inheritance, there was no resident other than the heir.
- From the time of inheritance to the time of transfer, it must not be used for business, loan, or residence.
- Houses (excluding co-owned buildings) built before May 31, 1981.
- The transfer price must be less than 100 million yen.
- When transferring with a house, the house must conform to the current seismic standards at the time of the transfer.
※If certain conditions are met, the inherited person may be eligible for the system even if he / she has entered a nursing home (transfer only after April 1, 2019).
※If a house is demolished after the transfer date, it will be considered a transfer with a house.
※Please see the Ministry of Land, Infrastructure, Transport and Tourism website (outside site) for details on application requirements.
About grant of "confirmation letter such as houses for heir residence"
You will need to submit an application form and required documents must submit the application form.
It takes about 3 weeks to issue, so please consider the deadline for submitting to the tax office and apply as soon as possible.
If there are any omissions in the application form or incomplete attached documents, it is necessary to modify 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 your local tax office for information on whether or not this special provision can be applied.
■About submission of applications
- When we apply by mail, address becomes Housing and Architecture Bureau Housing Policy Division (231-0005, 6-50-10 Honcho, Naka-ku, Yokohama-shi the 24th floor of city hall).
- When applying at the counter, please contact us in advance as staff may be absent. (045-671-2922)
※To prevent the spread of the new coronavirus infection, please apply by mail. There is no difference in the time required for delivery by mail or at the counter (if there is no particular correction).
When transferring a house and a site
When transferring only the site after demolishing the house
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