Issuance of confirmation documents necessary for special deductions on capital gains from the transfer of vacant houses

Overview of the System

As a special measure to suppress the occurrence of vacant houses, if you transfer an inherited vacant house (limited to those that have undergone seismic renovation if they lack seismic resistance, including the land) or the land after demolishing an inherited vacant house, 30 million yen will be specially deducted from the capital gains.
To receive this special measure, you must obtain a "Certificate of Confirmation for Residential Properties of the Deceased" from the municipality where the vacant house is located and file a final tax return.
Additionally, there are certain requirements for the application of the system. For details, please visit the Ministry of Land, Infrastructure, Transport and Tourism's website or contact the relevant tax office directly.

For special measures to suppress the occurrence of vacant houses, please see the website of the Ministry of Land, Infrastructure, Transport and Tourism below.

• Ministry of Land, Infrastructure, Transport and Tourism Website(External Link)

Contact Information for the Tax Office

Hino Tax Office (Jurisdiction: Inagi City, Tama City, Hino City)
Phone Number: Main 042-585-5661

Issuance of the "Certificate of Residential Property for the Deceased"

The issuance of the "Certificate of Residence for the Deceased" required for final tax returns is conducted by the municipality where the property is located.
Those who wish to obtain the certificate should submit the Application Form along with the necessary documents to the Community Development Regeneration Division counter.
Please check the "List of Required Documents" and the contents of the Application Form for the necessary documents.

• List of Attached Documents (PDF 163.6KB)

Applicable Requirements (Reference)

To receive this special exception, certain requirements must be met. For details and eligibility, please check the websites of the Ministry of Land, Infrastructure, Transport and Tourism and the National Tax Agency, or contact the local tax office.

1. Transfer must be completed by December 31 of the year that is 3 years after the date of inheritance occurrence (the date of the decedent's death).
2. From April 1, 2016, to December 31, 2027, the transfer will be made.
   Note: Due to the tax reform in fiscal year 2023, the application period for this special measure has been extended to December 31, 2027.
3. Construction before May 31, 1981
4. Not a condominium
5. The deceased had been living alone until just before their passing.
   Note: If certain conditions are met, cases where the deceased was residing in a nursing home, etc., will also be eligible.
6. During the period from the date of inheritance occurrence until the transfer, it has not been used for business, lending, or residence.
7. The transfer price is 100 million yen or less
8. When transferring a house, it must comply with the current seismic standards.
   Note: [In the case of transfers after January 1, 2024] If the buyer carries out seismic renovation or demolition work by February 15 of the year following the year of transfer based on a sales contract, it will be applicable even if the work is carried out after the transfer.

Download Form

The application form varies depending on the content of the transfer. Please download and use the appropriate format.

[Appendix Form 1-1] In the case of transferring a house or a house and land, etc.

• [Appendix Form 1-1] Application Form for Confirmation of Residential Property of the Deceased (Word 93.5KB)
• Application Form for Confirmation of Residential Properties of the Deceased (PDF 237.2KB)

[Appendix Form 1-2] When transferring the land, etc. after the demolition, removal, or loss of a building

• Application Form for Confirmation of Residential Properties of the Deceased (Word 99.0KB)
• Application Form for Confirmation of Residential Property of the Deceased (PDF 253.0KB)

[Appendix Form 1-3] If the buyer has carried out seismic retrofitting or demolition work by February 15 of the year following the year of transfer

Note: Limited to transfers after January 1, 2024

• [Appendix Form 1-3] Application Form for Confirmation of Residential Property of the Deceased (Word 105.5KB)
• Application Form for Confirmation of Residential Properties of the Deceased (PDF 261.0KB)

Submission Destination

Inagi City Department of Urban Development Community Development Revitalization Division Address Organization and Housing Complex Revitalization Section

Procedure Flow

1. Please check with the relevant tax office regarding the details of the system and the applicability of this special provision.
2. Please prepare the Application Form and attached documents, and submit them to the Community Development Rebirth Division.
3. It will take about 1 week to 10 days from the receipt of the Application Form until the review is completed.
   Note: In addition to any deficiencies in the attached documents or omissions in the Application Form, depending on the case, it may take time for inquiries to the relevant authorities, so please consider the deadlines for procedures at the tax office and apply with ample time.
4. A confirmation letter will be issued. (We will contact the applicant by phone.)

Notes

• Inagi City can issue the "Certificate of Residential Property for the Deceased" only for residential properties of the deceased that are located within Inagi City.
• If there are multiple heirs (co-ownership), each heir must create an individual Application Form.
• "The Certificate of Confirmation for Residential Properties of the Deceased" is not a document that guarantees the application of the system, so please be careful. For more details, please contact the relevant tax office directly.
• If you are applying by mail, please enclose a return envelope.
• If you are applying on behalf of someone else, please attach a power of attorney (in any format).