Last updated: August 30, 2024
If you perform the following home renovation work, you can receive a reduction in your fixed asset tax.
Note 1: City planning tax is not subject to reduction.
Note 2: All declarations must be made within 3 months after the completion of construction.
If a house built before January 1, 1982 undergoes earthquake-resistance renovation work to bring it into compliance with current earthquake resistance standards, the fixed asset tax will be reduced as follows.
(1) The residence must have been in existence since before January 1, 1982.
(2) The earthquake-resistance renovation must comply with current earthquake resistance standards.
(3) The cost of the renovation work exceeds 500,000 yen per unit.
| Renovation work schedule | period | Range of reduction |
|---|---|---|
Until March 31, 2026 |
Next year's worth | 1/2 of the tax amount up to 120 square meters |
Note 1: If the house in question is an earthquake-resistant building that is not suitable for existing earthquakes, the amount will be reduced by two years starting from the following year.
Note 2: Cannot be used in conjunction with other discount measures.
Note 3: If the property is renovated and certified as a long-term quality home, two-thirds of the tax amount will be reduced.
Please fill out the "Fixed Asset Tax Reduction Declaration Form Due to Earthquake Renovation of Homes" and submit it with the following required documents attached.
A declaration is required within three months after construction is completed .
(1) Proof of the cost required for seismic retrofitting (2) Certificate of extension/renovation work or home seismic retrofitting certificate (architectural guidance office, architect, registered housing performance evaluation agency or designated confirmation inspection agency, defect warranty) (Documents issued by the liability insurance corporation)
(3) Copy of long-term quality housing certification notification (if the renovation has been certified as long-term quality housing)
The declaration form can be downloaded from below.
If you perform barrier-free renovation work on a house that has been newly built for more than 10 years, your property tax will be reduced as follows.
(1) It must be a detached house, condominium, or other condominium that was built more than 10 years ago.
(Rental housing is not included. However, the part of the rental housing in which the owner lives is included.)
Note 1: The floor area of the renovated home must be between 50 square meters 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) The residence must be occupied by any of the following persons:
(For 1, the reference date for age determination is January 1 of the year following the completion of construction, and the reference date for determining whether the applicant falls under 2 or 3 is the date of declaration.)
(3) The barrier-free renovation work (work that falls under any of 1 to 8 below) must have been completed by March 31, Reiwa 6.
(4) If you receive subsidies or benefits from the national or local government using the long-term care insurance system, etc., the amount will be deducted from the renovation cost and the out-of-pocket cost will exceed 500,000 yen. thing.
Renovation work schedule |
period | Range of reduction |
|---|---|---|
| Until March 31, 2026 | Next year's worth | 1/3 of the tax amount up to 100 square meters |
Note 1: Reductions will not be applied in the fiscal year in which tax reductions are applied to condominiums (commonly owned houses) that have undergone seismic retrofit reductions or large-scale repair work that contributes to longer lifespans.
Note 2: Reductions can be applied in conjunction with reductions due to energy-saving renovations.
Please fill out the "Report for 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 construction is completed .
(1) A copy of the detailed statement regarding the renovation work (one that can confirm the details of the work and costs)
Example: Related documents such as construction details, receipts, photos, etc. (2) Copy of details of subsidies, etc. (documents that can confirm the amount of subsidies from the national or local government to be used for the cost of renovation work)
(3) Documents according to resident requirements
Those aged 65 and over: Resident record Those who have been certified as requiring long-term care or support: A copy of the long-term care insurance certificate Those with disabilities: A copy of the disability certificate, etc. (5) A photo of the area where the renovation work has been carried out (If there is no photo, we will conduct a site inspection to confirm the actual construction area.)
Note: We may also conduct other on-site checks as necessary.
The declaration form can be downloaded from below.
If you perform energy-saving renovation work on a house that has been in existence before April 1, 2014 to meet the current energy-saving standards, the fixed asset tax will be reduced as follows.
(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.)
Note 1: In the case of a sectional ownership building such as a condominium, the requirement is that the applicable construction work has been performed on the exclusive area. Construction work in shared areas is not covered.
Note 2: The repaired area must comply with current energy conservation standards.
(3) The cost required for the renovation work (self-paid amount excluding subsidies from the national or local governments) exceeds 600,000 yen, or the cost required for the renovation work exceeds 500,000 yen. The cost, including the cost of installing a solar power generation device, high-efficiency air conditioner, high-efficiency water heater, or solar heat utilization system, must exceed 600,000 yen.
| Renovation work schedule | period | Range of reduction |
|---|---|---|
| Until March 31, 2026 | Next year's worth | 1/3 of the tax amount up to 120 square meters |
Note 1: Reductions will not be applied in the fiscal year in which tax reductions are applied to condominiums (commonly owned houses) that have undergone seismic retrofit reductions or large-scale repair work that contributes to longer lifespans.
Note 2: Reductions can be applied in conjunction with reductions due to barrier-free renovations.
Note 3: If the property is renovated and certified as a long-term quality home, two-thirds of the tax amount will be reduced.
Please fill out the "Report for Property Tax Reduction Due to Heat Loss Prevention Renovations" and submit it with the following required documents attached.
A declaration is required within three months after construction is completed .
(1) A copy of the detailed statement regarding the renovation work (one that can confirm the details of the work and costs)
Example: Related documents such as construction details, receipts, photos, etc. (2) Copy of details of subsidies, etc. (documents that can confirm the amount of subsidies from the national or local government to be used for the cost of renovation work)
(3) Certificate of expansion/renovation work, etc. (Certificate issued by a qualified person such as an architect or a housing defect liability insurance corporation, stating that the relevant part newly complies with the current energy conservation standards due to the renovation work)
(4) Copy of long-term quality housing certification notification (if the renovation has been certified as long-term quality housing)
Note: We may conduct on-site inspections if necessary.
The declaration form can be downloaded from below.
For condominiums (houses with sectional ownership) that have undergone large-scale repair work (exterior wall painting, etc., floor waterproofing work, roof waterproofing work) that contributes to a longer lifespan, the fixed asset tax (house) will be reduced as follows.
(1) Condominiums (houses with sectional ownership) with 10 or more units that have been constructed for 20 years or more.
(2) Large-scale repair work has been appropriately performed at least once in the past.
(3) The necessary repair reserve funds are secured in order to appropriately carry out large-scale repair work that will contribute to extending the life of the property.
Specifically, in any of the following cases.
・Among condominiums certified by the city with a management plan, the amount of repair reserve has been raised to the management plan certification standard after September 1, 2021. ・Advice or guidance from the city regarding long-term repair plans. In response to the above, the long-term repair plan was created or reviewed, and the long-term repair plan now conforms to certain standards.
| Large-scale repair work period | period | Range of reduction |
|---|---|---|
| From April 1, 2020 to March 31, 2020 | Next year's worth | One-third of the tax amount up to the equivalent of 100 square meters per unit |
Note: Reductions are not applied in fiscal years that are subject to seismic retrofit reductions, barrier-free retrofit reductions, and energy-saving retrofit reductions.
Please fill out the "Declaration of Fixed Asset Tax Reduction Due to Large-Scale Apartment Repairs" posted below and submit it with the required documents below. The declaration must be submitted within three months after the work is completed.
(1) In the case of an apartment building with a management plan approved: A copy of the management plan approval notice (issued by the city)
・Certificate of large-scale repairs, etc. (issued by an architect belonging to an architectural firm or a housing defect liability insurance corporation)
・Certificate of past construction work (issued by an architect or condominium manager belonging to an architectural firm)
・Certificate of Withdrawal of Repair Reserve Fund (issued by an architect or condominium manager belonging to an architectural firm)
(2) In the case of a condominium managed by a management association that has received advice or guidance from the city, a certificate of implementation of the advice or guidance (issued by the city)
・Certificate of large-scale repairs, etc. (issued by an architect belonging to an architectural firm or a housing defect liability insurance corporation)
・Certificate of past construction work (issued by an architect or condominium manager belonging to an architectural firm)
Note: Please contact us regarding filling out the tax reduction form.
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.
Inagi City Citizens Department Taxation Division Phone: 042-378-2111
