Supplementary Provisions, Article 15-11Reduction of Fixed Assets Tax and City Planning Tax on Renovated Specified Buildings for Special Use Where Convenience Improvement Works, etc. Have Been Carried Out

①For fixed assets tax or city planning tax imposed on a house falling under a specified building for special use prescribed in Article 2, item (xix) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006) (including a specified building prescribed in item (xviii) of that Article that is specified by the Prefectural or Municipal Ordinance under Article 14, paragraph (3) of that Act), in which convenience improvement works, etc. (meaning repair or remodeling aimed at improving convenience and safety in the use of the house by elderly persons, disabled persons, etc. prescribed in item (i) of that Article; the same applies hereinafter in this paragraph and the following paragraph) were carried out during the period from April 1, 2026 to March 31, 2029 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, and for which a certification has been issued, as provided by Order of the Ministry of Internal Affairs and Communications, that the part pertaining to those convenience improvement works, etc. conforms to the standards for smooth transportation, etc. in buildings prescribed in Article 14, paragraph (1) of that Act (including matters added by the Prefectural or Municipal Ordinance under paragraph (3) of that Article) or to the standards concerning the structure and arrangement of specified facilities of buildings prescribed in Article 2, item (xx) of that Act, as prescribed in Article 17, paragraph (3), item (i) of that Act (excluding those specified by Order of the Ministry of Internal Affairs and Communications; referred to as a "renovated specified building for special use" in this Article), a municipality is to reduce, only for two fiscal years beginning with the fiscal year whose assessment date is January 1 of the year following the year in which the day on which those convenience improvement works, etc. were completed falls (if the day on which those convenience improvement works, etc. were completed is January 1, that day), an amount equivalent to a ratio, determined by a Municipal Ordinance within the range of not less than one-sixth and not more than one-half, having regard to one-third, of the fixed assets tax amount or city planning tax amount for that renovated specified building for special use (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for those convenience improvement works, etc., an amount equivalent to that five percent) from the fixed assets tax amount or city planning tax amount for that renovated specified building for special use.

②The preceding paragraph applies only where, within three months from the day on which the convenience improvement works, etc. for the renovated specified building for special use were completed, a return to the effect that that paragraph should apply to that renovated specified building for special use, as provided by the Municipal Ordinance of the municipality, has been filed by the person liable for fixed assets tax or city planning tax on that renovated specified building for special use.

③Where a return under the preceding paragraph is filed after the period prescribed in the preceding paragraph has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return not having been filed within that period, the mayor may apply paragraph (1) to the renovated specified building for special use to which the return pertains.