About issuance of confirmation required for special deduction of capital gains from vacant house

As a special measure to prevent the occurrence of vacant houses, cases where an inherited vacant house (if it is not earthquake resistant, only the site that has been renovated to make it earthquake resistant, including its site) or the land after the inherited vacant house has been demolished is transferred. 30 million yen will be specially deducted from the capital gain.
In order to receive this special measure, it is necessary to receive a "Decedent's Residential House Confirmation" from the municipality where the vacant house is located and file a final tax return.
Additionally, there are certain requirements for applying the system. For more information, please visit the Ministry of Land, Infrastructure, Transport and Tourism's website or contact your local tax office directly.

• Please see the Ministry of Land, Infrastructure, Transport and Tourism website below for special measures to prevent the occurrence of vacant houses.

Contact information of the local tax office

Hino Tax Office (Jurisdiction: Inagi City, Tama City, Hino City)
Telephone number representative 042-585-5661　

The "Certificate of Confirmation of the Decedent's Residential House, etc.", which is necessary for filing a final tax return, will be issued by the municipality where the house is located.
If you would like to have one issued, please attach the necessary documents to the application form and submit it to the Town Development and Revitalization Division counter.
Please check the "List of Attached Documents" and the contents of the application form for the required documents.

　There are certain requirements to qualify for this exception. For details and applicability, please check the websites of the Ministry of Land, Infrastructure, Transport and Tourism and the National Tax Agency, or contact your local tax office.
(1) The transfer must be made by December 31 of the year in which three years have elapsed from the date of inheritance (date of death of the decedent) (2) April 1, 2016 Note: Due to the fiscal year 2020 tax reform, the applicable period of this special measure will be until December 31, 2027. It has been extended .
(3) It must have been constructed before May 31, 1980. (4) It must not be a sectional ownership building. (5) The decedent must have lived alone until immediately before the inheritance. Note: If certain requirements are met This also applies if the decedent was in a nursing home, etc.
(6) The property must not be used for business, lending, or residence from the date of inheritance until the time of transfer. (7) The transfer price must be 100 million yen or less. (8) When transferring a house, current earthquake resistance standards must be met. Note: [In the case of a transfer after January 1, 2020] Based on the sales contract, etc., the buyer must carry out seismic retrofitting or demolition work by February 15 of the following year of the year of the transfer. If the construction is carried out, it will be covered even if the construction is carried out after the transfer.

The application form differs depending on the details of the transfer. Please download and use the appropriate form.
・[Appended Form 1-1] When transferring a house or a house and grounds, etc.

・[Appended Form 1-2] When transferring the site, etc. after demolishing, removing or destroying a house

・[Appended Form 1-3] If the buyer has performed seismic retrofitting or removal work by February 15 of the following year of the year in which the date of transfer falls.
Note: Limited to transfers after January 1, 2020

Inagi City Urban Construction Department Town Development Revitalization Section Address Arrangement and Housing Complex Revitalization Section

(1) Please check with your local tax office regarding the details of the system and whether this special provision applies.
(2) Please complete the application form and attached documents and submit them to the Town Development and Revitalization Division.
(3) It will take approximately 1 week to 10 days from the time the application is received until the review is completed.
Note: In addition to cases where attached documents are incomplete or there are omissions in the application form, depending on the case, it may take several days for inquiries to the relevant government agency, so please consider the deadline for procedures at the tax office and apply well in advance. please.
(4) We will issue a confirmation letter. (Applicants will be contacted by phone.)

• Inagi City can only issue a "Certificate of Confirmation of Residential House, etc. of the Decedent" only if the inherited residential house, etc. of the deceased is located within Inagi City.
• If there are multiple heirs (shared names), you will need to fill out an application form for each heir.
• Please note that the "Decedent's Residential House Confirmation" is not a document that guarantees application of the system. For more information, please contact your local tax office directly.
• If applying by mail, please enclose a return envelope.
• If you are applying on your behalf, please attach a power of attorney (any format).