Regarding reduction of property tax for newly built houses (general houses, long-term quality houses)
Update date: July 1, 2022
Regarding reduction of fixed asset tax related to newly built houses
For newly built houses, the fixed asset tax amount will be reduced for a certain period of time after the new house is built.
Note 1: City planning tax is not eligible for reduction.
Caution 2: Do not follow recommendations made by mayors of municipalities to encourage appropriate location based on the ``Urban Renaissance Special Measures Act'' for those constructing certain types of housing in areas such as landslide special warning areas. Certain constructed houses are excluded from the scope of application.
(1) Requirements
| classification | floor space requirements |
|---|---|
| Single-family house or condominium | 50 square meters or more and 280 square meters or less |
| Apartment house (rental house) | The floor area of each plot is 40 square meters or more and 280 square meters or less |
| Combined housing (a house that includes non-residential parts such as a store) | The proportion of the residential area is more than half of the total, and the floor area of the residential area is 50 square meters or more and 280 square meters or less |
(2) Scope of reduction
| building floor area | Range of reduction |
|---|---|
| Living space up to 120 square metres | 1/2 of the tax amount |
| The floor area of the living area exceeds 120 square meters | 1/2 of the tax amount up to 120 square meters |
Note: Only the portion of a newly constructed home that is used as a residence is eligible for the reduction.
(3) Period during which the amount is reduced
| Number of floors and structure of housing | period |
|---|---|
a.General housing (housing other than b) |
3 years after new construction (5 years for long-term quality housing) |
| b. Mid- to high-rise fire-resistant (semi-fire-resistant) housing with 3 or more floors | 5 years after new construction (7 years for long-term quality housing) |
About required documents and submission deadlines
In principle, it is necessary to submit a tax return in order to receive the reduction, but since we normally conduct house inspections of newly built houses one after another and determine whether the tax is applicable at that time, it is not necessary to submit a tax return. It will no longer be necessary.
If the property falls under the category of long-term quality housing, please fill out the long-term quality housing declaration form and attach the ``Long-term quality housing certification notification (copy).''
The declaration can be downloaded from below.
Notice of identity verification measures
With the introduction of the Social Security and Tax Number System from January 2016, various tax reduction declaration forms now include a new section for entering your My Number (individual number or corporate number). In addition, when you submit a declaration form that includes your individual number, we will conduct identity verification (number verification, identity verification, and power of attorney verification). Please refer to the related information below and cooperate with us.
Related information
[Attachment] Download the notification regarding identity verification measures
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Inquiries regarding this page
Inagi City Citizens Department Taxation Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
