Reduction of Property Tax for House Renovations (Seismic, Barrier-Free, Energy-Saving Renovations, Large-Scale Repairs of Condominiums)

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Page ID 1002652 Update Date Reiwa 6, December 16

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If you carry out the following housing renovation work, you can receive a reduction in Property Tax.

  • Note 1: Urban planning tax is not subject to reduction.
  • Note 2: In either case, a declaration is required within 3 months after the completion of the construction.

Reduction Measures for Seismic Retrofitting

If seismic retrofitting work is carried out to bring houses built before January 1, 1982, in line with current seismic standards, the Property Tax will be reduced as follows.

Requirements

  1. It is a residence that has been located since before January 1, 1982.
  2. It is an earthquake-resistant renovation that complies with the current seismic standards.
  3. The cost of the renovation work exceeds 500,000 yen per unit.

Period and Scope of Reduction

Renovation Construction Implementation Period Period Scope of Reduction
Until March 31, 2026 Next fiscal year Half of the tax amount, up to a limit of 120 square meters
  • Note 1: If the relevant housing is an existing seismic non-compliant building that obstructs passage, a reduction will be applied for two years starting from the following fiscal year.
  • Note 2: This cannot be used in conjunction with other reduction measures.
  • Note 3: If renovations are made to a long-term excellent housing certified property, two-thirds of the tax amount will be reduced.

Required Documents and Declaration Deadline

Please fill out the "Property Tax Reduction Application Form due to Housing Seismic Reinforcement" and submit it along with the necessary documents below.
Application is required within 3 months after the completion of the work.

  1. Documents proving the costs incurred for seismic retrofitting
  2. Certificate of Construction Alteration or Certificate of Housing Seismic Reinforcement
    (Documents issued by the Building Guidance Office, Architect, Registered Housing Performance Evaluation Organization, or Designated Confirmation Inspection Organization, and Warranty Liability Insurance Corporation)
  3. Copy of Long-term Excellent Housing Certification Notification (in case of renovation after receiving long-term excellent housing certification)

The declaration form can be downloaded from below.

Reduction measures for barrier-free renovations

For houses that have been newly built for more than 10 years and have undergone barrier-free renovation work, the Property Tax will be reduced as follows.

Requirements

  1. It must be a single-family house or a condominium that has been built for more than 10 years from the date of construction.
    (Rental housing is not eligible. However, if the owner of the rental housing resides in a portion of it, that part is eligible.)
    • Note 1: The floor area of the renovated house must be between 50 square meters and 280 square meters.
    • Note 2: In the case of mixed-use residential buildings (such as those with both commercial and residential areas in one structure), the floor area of the residential part must be at least half of the total floor area of the building.
  2. It must be a residence where one of the following individuals resides.
    1. Persons aged 65 and over
    2. Persons who have received long-term care certification or support certification
    3. Persons with Disabilities
    (For item 1, the age determination date is January 1 of the year following the completion of the construction, and for items 2 and 3, the determination date is the date of declaration.)
  3. The relevant barrier-free renovation work (any of the works listed from 1 to 8 below) must be completed by March 31, 2024.
    1. Widening of the Corridor
    2. Stair slope mitigation
    3. Bathroom Renovation
    4. Toilet Improvement
    5. Installation of Handrails
    6. Elimination of indoor steps
    7. Replacement Work for Sliding Doors
    8. Anti-slip treatment of floor surfaces
  4. If you are receiving subsidies or benefits from the national or local government using the Long-Term Care Insurance system, the amount should be deducted from the renovation costs, and your out-of-pocket expenses must exceed 500,000 yen.

Period and Scope of Reduction

Renovation Construction Implementation Period

 Period Scope of Reduction
Until March 31, 2026 Next fiscal year One third of the tax amount, up to a limit of 100 square meters
  • Note 1: The tax reduction does not apply to the fiscal year for condominiums (individually owned buildings) that have undergone large-scale repair work contributing to seismic retrofitting and longevity.
  • Note 2: A reduction due to energy-saving renovations can be applied in conjunction with other reductions.

Required Documents and Declaration Deadline

Please fill out the "Property Tax Reduction Application Form due to Barrier-Free Renovation" and submit it along with the necessary documents below.
Application is required within 3 months after the completion of the work.

  1. Copy of the detailed statement related to the renovation work (documents that confirm the content and cost of the work)
    Example: related documents such as construction detailed statement, receipts, photos, etc.
  2. Copy of the details of subsidies, etc. (documents that confirm the amount of subsidies from the national or local government to be used for renovation costs)
  3. Documents according to resident requirements
    <Example>
    • Persons aged 65 and over: Certificate of Residence
    • For those who have received Long-Term Care Certification or Support Certification: A copy of the Long-Term Care Insurance Health Insurance Card
    • Persons with Disabilities: Copy of Disability Certificate, etc.
  4. Certificate of Residence that confirms you are residing in the target house on the date of declaration
  5. Photos taken of the areas where renovation work has been carried out
    (If there are no photos, there will be an on-site inspection to confirm the actual construction locations.)

Note: In addition, we may conduct on-site inspections as necessary.

The declaration form can be downloaded from below.

Reduction measures for heat loss prevention (energy-saving) renovations

For houses that have been located since before April 1, 2014, if energy-saving renovation work is carried out to comply with the current energy-saving standards, the Property Tax will be reduced as follows.

Requirements

  1. It is a detached house or a condominium that has been in existence since before April 1, 2014. (Rental housing is not included.)
    • Note 1: The floor area of the renovated house must be between 50 square meters and 280 square meters.
    • Note 2: In the case of mixed-use residential buildings (such as those with both commercial and residential areas in one structure), the floor area of the residential part must be at least half of the total floor area of the building.
  2. By March 31, 2026, construction work numbered 1 to 4 below (limited to work that comes into contact with outside air, etc.) must include construction number 1. (Construction number 1 is mandatory.)
    1. Window renovation work (double glazing, multi-layer glass, etc.)
    2. Floor Insulation Renovation Work
    3. Ceiling Insulation Renovation Work
    4. Wall Insulation Renovation Work
    • Note 1: In the case of condominium-type properties, it is a requirement that the relevant work has been carried out on the exclusive part. Work on shared areas is not eligible.
    • Note 2: It is necessary for the renovated parts to comply with the current energy-saving standards.
  3. The cost required for the renovation work (excluding self-burden amounts such as subsidies from the national or local government) exceeds 600,000 yen, or the cost required for the renovation work exceeds 500,000 yen and, when combined with the costs related to the installation of solar power generation systems, high-efficiency air conditioning units, high-efficiency water heaters, or solar thermal utilization systems, exceeds 600,000 yen.

Period and Scope of Reduction

Renovation Construction Implementation Period Period Scope of Reduction
Until March 31, 2026 Next fiscal year One third of the tax amount, up to a limit of 120 square meters
  • Note 1: The tax reduction does not apply to the fiscal year for condominiums (individually owned buildings) that have undergone large-scale repair work contributing to seismic retrofitting and longevity.
  • Note 2: A reduction due to barrier-free renovations can be applied in conjunction with other reductions.
  • Note 3: If you have renovated a long-term excellent housing certified property, two-thirds of the tax amount will be reduced.

Required Documents and Declaration Deadline

Please fill out the "Property Tax Reduction Application Form due to Heat Loss Prevention Renovation" and submit it along with the necessary documents below.
Application is required within 3 months after the completion of the work.

  1. Copy of the detailed statement related to the renovation work (documents that confirm the content and cost of the work)
    Example: related documents such as construction detailed statement, receipts, photos, etc.
  2. Copy of the details of subsidies, etc. (documents that confirm the amount of subsidies from the national or local government to be used for renovation costs)
  3. Certificate of Construction for Renovation and Expansion
    (A certificate issued by a qualified person such as an architect or a housing defect liability insurance corporation, stating that the relevant part has newly complied with the current energy-saving standards due to the renovation work.)
  4. Copy of Long-term Excellent Housing Certification Notification (in case of renovation after receiving long-term excellent housing certification)

Note: We may conduct a site inspection if necessary.

You can download the declaration form from the link below.
Please also see the "Information on Property Tax Reduction Due to Heat Loss Prevention (Energy Saving) Renovations."

Tax reduction measures for condominiums (individually owned buildings) that have undergone large-scale renovation work contributing to longevity.

Condos (condominium properties) that have undergone large-scale renovation work contributing to longevity (such as exterior painting, floor waterproofing, and roof waterproofing) will have their Property Tax (house) reduced as follows.

Requirements

  1. It must be a condominium (divided ownership building) with more than 10 units that has been built for over 20 years.
  2. Properly conducted large-scale repair work at least once in the past.
  3. The necessary repair reserve funds are secured to properly carry out large-scale renovation work that contributes to longevity.
    Specifically, in any of the following cases.
    • Among the condominium management plans certified by the city, the amount of the repair reserve fund has been raised to the certification standards of the management plan after September 1, 2021.
    • Received advice or guidance from the city regarding the long-term repair plan, created or reviewed the long-term repair plan, and ensured that the long-term repair plan meets certain standards.

Period and Scope of Reduction

Period of Large-Scale Renovation Work Period Scope of Reduction
From April 1, 2023 to March 31, 2025 Next fiscal year One household is limited to one-third of the tax amount, equivalent to 100 square meters.

Note: The reductions for seismic retrofitting, barrier-free renovations, and energy-saving renovations do not apply in the years they are eligible for reductions.

Required Documents and Declaration Deadline

Please fill out the "Property Tax Reduction Application Form due to Large-Scale Repairs of the Condominium" listed below and submit it along with the necessary documents. Application is required within 3 months after the completion of the work.

  1. In the case of certified management plan condominiums
    • Copy of the Management Plan Certification Notification (Issued by the City)
    • Certificate of Large-Scale Repairs (issued by architects belonging to architectural firms and housing defect liability insurance corporations)
    • Certificate of Past Construction (Issued by architects belonging to architectural firms and condominium management specialists)
    • Certificate of Repair Reserve Fund Increase (issued by architects belonging to architectural firms and condominium management specialists)
  2. In the case of a condominium managed by an administrator of a management association who has received advice or guidance from the city
    • Certificate of Advice and Guidance Implementation (Issued by the City)
    • Certificate of Large-Scale Repairs (issued by architects belonging to architectural firms and housing defect liability insurance corporations)
    • Certificate of Past Construction (Issued by architects belonging to architectural firms and condominium management specialists)

Note: Please consult us regarding the completion of the reduction declaration form.

Notice of Identity Verification Measures

With the introduction of the social security and tax number system in January 2016, a new section for My Number (individual number or corporate number) has been added to various reduction application forms. Additionally, when submitting an application form that includes your individual number, we will conduct identity verification (number verification, identity verification, and confirmation of agency rights). Please refer to the related information below and cooperate with us.

Related Information

Please download the "[Attachment] Notice of Identity Verification Measures" from the link below.

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Inquiries about this page

Inagi City Department of Citizen Affairs Taxation Division
2111 Higashi-Naganuma, Inagi City, Tokyo 206-8601
Phone number: 042-378-2111 Fax number: 042-370-7055
Contact Inagi City Department of Citizen Affairs Taxation Division