Supplementary Provisions, Article 15-6Reduction of Fixed Assets Tax on Newly Built Dwellings
第十五条の六（新築された住宅に対する固定資産税の減額）
Changes on (Act No. 2 of 2026)
With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that was newly built during the period from April 1, 2022 to March 31, 2031 (meaning, for a building held in unit ownership, a building having an exclusively-owned area specified by Cabinet Order among the exclusively-owned areas used for residence prescribed in Article 2, paragraph (3) of the Act on Building Unit Ownership (hereinafter in this Article through Article 15-9-3 of the Supplementary Provisions referred to as "exclusively-owned areas"), and for a house other than a building held in unit ownership, a house specified by Cabinet Order among houses used for residence; the same applies hereinafter in this Article through Article 15-8, Article 15-9, paragraph (1) and Article 15-9-2, paragraph (1) of the Supplementary Provisions) (excluding, where, in relation to a notification under Article 88, paragraph (1) of the Act on Special Measures concerning Urban Reconstruction concerning the new construction of a dwelling, a person who received a recommendation under Article 88, paragraph (3) of that Act (hereinafter in this paragraph referred to as a "recommendation") has been publicly announced under Article 88, paragraph (5) of that Act as not having complied with the recommendation, a dwelling newly built without complying with the recommendation (limited to one of which the whole or a part of the land used as its site is included in the area prescribed in Article 88, paragraph (5) of that Act); the same applies hereinafter in this Article), a municipality is to reduce, except where the following paragraph, paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to the fixed assets tax for three fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership (meaning a dwelling that is a building held in unit ownership; the same applies hereinafter in this Article through Article 15-8 of the Supplementary Provisions), the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.
市町村は、令和四年四月一日から令和十三年三月三十一日までの間に新築された住宅（区分所有に係る家屋にあつては人の居住の用に供する建物の区分所有等に関する法律第二条第三項に規定する専有部分（以下この条から附則第十五条の九の三までにおいて「専有部分」という。）のうち政令で定める専有部分を有する家屋をいい、区分所有に係る家屋以外の家屋にあつては人の居住の用に供する家屋のうち政令で定める家屋をいう。以下この条から附則第十五条の八まで、第十五条の九第一項及び第十五条の九の二第一項において同じ。）（住宅の新築に係る都市再生特別措置法第八十八条第一項の規定による届出に係る同条第三項の規定による勧告（以下この項において「勧告」という。）を受けた者が、同条第五項の規定により当該勧告に従わなかつた旨を公表された場合における当該勧告に従わないで新築した住宅（その敷地の用に供する土地の全部又は一部が同項に規定する区域に含まれるものに限る。）を除く。以下この条において同じ。）で政令で定めるものに対して課する固定資産税については、次項、次条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から三年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅（区分所有に係る家屋である住宅をいう。以下この条から附則第十五条の八までにおいて同じ。）にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。
Changes on (Act No. 2 of 2026)
With regard to the fixed assets tax imposed on a dwelling specified by Cabinet Order that is a medium- and high-rise fireproof building (meaning a building whose specified principal structural parts prescribed in Article 2, item (ix)-2, (a) of the Building Standards Act are of fireproof structure, or a building falling under either (a) or (b) of item (ix)-3 of that Article, having three or more stories above ground (meaning the number of stories above ground calculated as provided by Cabinet Order); the same applies in paragraph (2) of the following Article) newly built during the period from April 1, 2024 to March 31, 2031, a municipality is to reduce, except where paragraph (1) or (2) of the following Article or Article 15-8 of the Supplementary Provisions applies, limited to the fixed assets tax for five fiscal years counting from the fiscal year for which fixed assets tax comes to be newly imposed on that dwelling, an amount equivalent to one-half of the fixed assets tax amount for that dwelling (for a dwelling held in unit ownership, the total of the amounts calculated for each unit owner as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies, and for a dwelling other than a dwelling held in unit ownership (limited to a dwelling having a part other than the part used for residence or another dwelling specified by Cabinet Order), the amount calculated as provided by Cabinet Order as the tax amount relating to the part to which this paragraph applies) from the fixed assets tax amount for that dwelling.
市町村は、令和六年四月一日から令和十三年三月三十一日までの間に新築された中高層耐火建築物（建築基準法第二条第九号の二イに規定する特定主要構造部を耐火構造とした建築物又は同条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数（政令で定めるところにより計算した地上階数をいう。）三以上を有するものをいう。次条第二項において同じ。）である住宅で政令で定めるものに対して課する固定資産税については、次条第一項若しくは第二項又は附則第十五条の八の規定の適用がある場合を除き、当該住宅に対して新たに固定資産税が課されることとなつた年度から五年度分の固定資産税に限り、当該住宅に係る固定資産税額（区分所有に係る住宅にあつてはこの項の規定の適用を受ける部分に係る税額として各区分所有者ごとに政令で定めるところにより算定した額の合算額とし、区分所有に係る住宅以外の住宅（人の居住の用に供する部分以外の部分を有する住宅その他の政令で定める住宅に限る。）にあつてはこの項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額とする。）の二分の一に相当する額を当該住宅に係る固定資産税額から減額するものとする。
building held in unit ownershipmachine translation
「区分所有に係る家屋」
A building to which an exclusive portion (専有部分) under Article 2, paragraph 3 of the Act on Building Unit Ownership belongs, including an annexed building made a common element (共用部分) under Article 4, paragraph 2 of that Act.
Short name set inArticle 341, paragraph (1), item (xii)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
dwellingmachine translation
「住宅」
In Articles 15-6 to 15-8, 15-9(1) and 15-9-2(1) of the supplementary provisions (附則), on reducing fixed assets tax (固定資産税) on new houses: for a building in sectional ownership (区分所有), one with an exclusive part (専有部分), as defined in Article 2, paragraph 3 of the Act on Building Unit Ownership, used for people to live in, of a kind a Cabinet Order (政令) sets; for any other building (家屋), one used for people to live in, of a kind a Cabinet Order sets.
Defined inSupplementary Provisions, Article 15-6, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 15-7 and 15-8; Supplementary Provisions, Article 15-9, paragraph (1); and Supplementary Provisions, Article 15-9-2, paragraph (1)
recommendationmachine translation
「勧告」
A recommendation under Article 88, paragraph (3) of the Act on Special Measures concerning Urban Reconstruction about the building of a home notified under Article 88, paragraph (1) of that Act.
Short name set inSupplementary Provisions, Article 15-6, paragraph (1)· applies only in this paragraph
exclusively-owned areamachine translation
「専有部分」
An exclusively-owned area as Article 2, paragraph 3 of the Act on Building Unit Ownership defines it: a part of a building that is the subject of unit ownership (区分所有権).
Short name set inSupplementary Provisions, Article 15-6, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 15-7 to 15-9-3
medium- and high-rise fireproof buildingmachine translation
「中高層耐火建築物」
A building whose specified main structural parts are fire-resistant as Article 2, item 9-2(a) of the Building Standards Act provides, or a building falling under item 9-3(a) or (b) of that Article, with three or more storeys above ground counted as a Cabinet Order (政令) provides.
Defined inSupplementary Provisions, Article 15-6, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 15-7, paragraph (2)