About reduction of property tax for house renovation (earthquake resistance, barrier-free, energy-saving renovation, apartment large-scale repair work)

When we perform the next house repair work, we can receive reduction of property tax.
Note 1: City planning tax is not eligible for reduction.
Note 2: In either case , a declaration is required within 3 months after the completion of construction.

If a house built before January 1, 1982 undergoes earthquake resistance repair work to conform to the current earthquake resistance standards, property tax will be reduced as follows.

(1) The residence must have existed before January 1, 1982.
(2) It must be a seismic retrofit that meets the current seismic standards.
(3) The cost required for the repair work exceeds 500,000 yen per unit.

Please fill in the "Declaration of property tax reduction due to earthquake retrofitting of housing" and submit it with the following required documents attached.
A declaration is required within three months after the completion of construction .

(1) Evidence of expenses required for seismic retrofitting (2) Extension or renovation work certificate or housing seismic retrofitting certificate (construction guidance office, architect, registered housing performance evaluation agency or designated confirmation inspection agency, defect warranty) Documents issued by the liability insurance corporation)
(3) A copy of the long-term excellent housing certification notification (if the long-term excellent housing has been certified and repaired)

The report can be downloaded from the link below.

Property tax is reduced as follows when barrier-free repair work is performed on a house that has been built for more than 10 years.

(1) A detached house, condominium, etc. that has been built for more than 10 years.
(Rental housing is not eligible. However, if the owner of the rental housing lives in it, it is eligible.)
Note 1: The floor area of ​​the house after renovation must be no less than 50 square meters and no more than 280 square meters.
Note 2: In the case of combined housing (e.g., the store part and the residential part are in the same house), the floor area of ​​the living part must be at least 1/2 of the floor area of ​​the entire house.
(2) Being a house where any of the following people live.

1. Over 65 years old
2. Those who are certified as needing long-term care or needing support
3. People with disabilities

(Regarding 1, January 1st of the year following the completion of construction is the reference date for judging age, and the reference date for judging whether 2 and 3 apply is the date of declaration.)
(3) The barrier-free renovation work (construction corresponding to any of the following 1 to 8) must be completed by March 31, 2024.

1. widening of the corridor
2. Relieving Stair Slope
3. bathroom improvement
4. Improved toilet
5. Installation of handrails
6. Elimination of steps indoors
7. Replacement work for sliding doors
8. Non-slip floor surface

(4) If you are receiving subsidies or benefits from the national or local public bodies using the long-term care insurance system, etc., deduct the amount from the renovation work cost, and the self-pay amount exceeds 500,000 yen. matter.

Please fill out the "Declaration of property tax reduction due to barrier-free renovation" and submit it with the following required documents attached.
A declaration is required within three months after the completion of construction .

(1) A copy of the detailed statement pertaining to the repair work (the content of the work and the cost can be confirmed)
Example: Relevant documents such as construction details, receipts, photos, etc. (2) Copy of details of subsidies, etc. (things that can confirm the subsidy amount of the national or local government to allocate to the cost of repair work)
(3) Documents that meet the requirements of the resident
Those aged 65 and over: Certificate of residence Those who have received certification for long-term care or support: Copy of long-term care insurance card Persons with disabilities: Copy of disability certificate, etc. (5) A photograph of the repaired area (If there is no photograph, we will have to confirm the actual construction site.)
Note: In addition, we may conduct on-site inspections as necessary.

The declaration form can be downloaded from the link below.

Property tax is reduced as follows when we perform energy saving repair work to meet current energy saving standard in house which is located before April 1, 2014.

(1) The property must be a detached house, condominium, or other condominium that existed before April 1, 2014. (Rental housing is not eligible.)
Note 1: The floor area of ​​the renovated home must be between 50 and 280 square meters.
Note 2: In the case of a mixed-use residence (for example, a store and a residence in one building), the floor area of ​​the living area must be at least half the floor area of ​​the entire house.
(2) Of the following construction works (1 to 4) (limited to construction works that come into contact with the outside air, etc.), construction works including 1 must be completed by March 31, 2026. (Construction works in 1 are mandatory.)

1. Window repair work (double sash, double glazing, etc.)
2. Floor insulation repair work
3. Ceiling insulation repair work
4. Wall insulation repair work

Note 1: In the case of a condominium or other unit-owned house, it is a requirement that the subject construction has been performed on the exclusive part. Construction work in common areas is not covered.
Note 2: It is necessary that the repaired part conforms to the current energy saving standards.
(3) The cost required for the repair work (self-pay amount excluding subsidies from national or local governments) exceeds 600,000 yen, or the cost required for the repair work exceeds 500,000 yen. In addition, the total cost of solar power generation equipment, high-efficiency air conditioners, high-efficiency water heaters, or solar heat utilization systems must exceed 600,000 yen.

Please fill out the "Declaration of property tax reduction associated with heat loss prevention repairs" and submit it with the following required documents attached.
A declaration is required within three months after the completion of construction .

(1) A copy of the detailed statement pertaining to the repair work (the content of the work and the cost can be confirmed)
Example: Relevant documents such as construction details, receipts, photos, etc. (2) Copy of details of subsidies, etc. (things that can confirm the subsidy amount of the national or local government to allocate to the cost of repair work)
(3) Construction certificate for extension or alteration (Certificate issued by a qualified person such as an architect or a housing defect warranty liability insurance corporation, etc., confirming that the part in question conforms to the current energy-saving standards as a result of the repair work)
(4) A copy of the long-term excellent housing certification notification (if the long-term excellent housing has been certified and repaired)
Note: If necessary, we may conduct an on-site inspection.

The declaration form can be downloaded from the link below.

Condominiums (houses in compartmental ownership) that have undergone large-scale repair work (exterior wall painting work, floor waterproofing work, and roof waterproofing work) that contribute to extending the life of the building are subject to the following property tax (house) reductions.

(1) A condominium with 10 or more units (compartmental ownership house) that was built more than 20 years ago.
(2) Appropriately performed large-scale repair work at least once in the past.
(3) A reserve fund for repairs necessary to appropriately implement large-scale repair work that contributes to the extension of life is secured.
Specifically, in any of the following cases.
・Among the management plan-certified condominiums that have been certified by the city, the amount of the repair reserve fund has been raised to the management plan certification standard after September 1, 2021 ・Advice or guidance from the city regarding the long-term repair plan In response, a long-term repair plan was created or reviewed, and the long-term repair plan conformed to certain standards.

Please fill out the “Declaration of Property Tax Reduction for Large-scale Condominium Repairs” and submit it with the following required documents attached. The report must be filed within 3 months after the completion of construction.
(1) In the case of a management plan certified condominium ・A copy of the management plan certification notice (issued by the city)
・Certificate of large-scale repairs, etc. (issued by an architect belonging to an architect office and a housing defect warranty liability insurance corporation)
・Certificate of past construction work (issued by an architect belonging to an architect office or a condominium manager)
・Repair reserve fund withdrawal certificate (issued by an architect belonging to an architectural office or a condominium manager)
(2) In the case of condominiums pertaining to managers of management associations who have received advice or guidance from the city ・Certificate of implementation of advice and guidance (issued by the city)
・Certificate of large-scale repairs, etc. (issued by an architect belonging to an architect office and a housing defect warranty liability insurance corporation)
・Certificate of past construction work (issued by an architect belonging to an architect office or a condominium manager)

Note: Please consult with us regarding filling out the reduced tax return form.

With the introduction of the social security and tax number system from January 2016, a column for My Number (individual number or corporate number) has been added to various tax return forms. In addition, when you submit a tax return containing your personal number, we will verify your identity (number verification, identity verification, and power-of-representation verification). Please refer to the related information below for your cooperation.