Supplementary Provisions, Article 15-9Reduction of Fixed Assets Tax on Dwellings, etc. That Have Undergone Seismic Retrofit

①With regard to the fixed assets tax imposed on a dwelling that has existed since on or before January 1, 1982, on which seismic retrofit specified by Cabinet Order (meaning extension, reconstruction, repair or remodeling aimed at improving safety against earthquakes; the same applies hereinafter in this Article, the following Article and Article 15-10 of the Supplementary Provisions) was carried out during the period from January 1, 2006 to March 31, 2031, and for which it has been certified, as provided by Order of the Ministry of Internal Affairs and Communications, that it meets the standards specified by Cabinet Order concerning safety against earthquakes (referred to as "earthquake resistance standards" in Article 15-10, paragraph (1) of the Supplementary Provisions) (hereinafter in this paragraph through paragraph (3) referred to as a "dwelling meeting earthquake resistance standards"), a municipality is to reduce, except where paragraph (1), (4) or (5) of the following Article applies, limited to the fixed assets tax for three fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed (where that day is January 1, that day; the same applies hereinafter in this paragraph) where the seismic retrofit was completed during the period from January 1, 2006 to December 31, 2009, for two fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed where it was completed during the period from January 1, 2010 to December 31, 2012, and for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed where it was completed during the period from January 1, 2013 to March 31, 2031 (where that dwelling meeting earthquake resistance standards was, immediately before the completion of the seismic retrofit, an existing building not meeting earthquake resistance standards that obstructs passage, as prescribed in Article 5, paragraph (3), item (ii) of the Act on Promotion of Seismic Retrofitting of Buildings (limited to a building listed in Article 7, item (ii) or (iii) of that Act), for two fiscal years counting from the fiscal year whose assessment date is January 1 of the year following the year including the day on which the seismic retrofit was completed), an amount equivalent to one-half of the fixed assets tax amount for that dwelling meeting earthquake resistance standards (for a dwelling meeting earthquake resistance standards held in unit ownership (meaning a dwelling meeting earthquake resistance standards that is a building held in unit ownership; the same applies hereinafter in this paragraph), 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 meeting earthquake resistance standards other than one held in unit ownership (limited to a dwelling meeting earthquake resistance standards having a part other than the part used for residence or another dwelling meeting earthquake resistance standards 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 meeting earthquake resistance standards.

②The preceding paragraph applies only where the person liable for the fixed assets tax relating to a dwelling meeting earthquake resistance standards has submitted, within three months from the day on which the seismic retrofit of that dwelling meeting earthquake resistance standards was completed, as provided by the Municipal Ordinance of the municipality concerned, a return to the effect that the preceding paragraph is to apply to that dwelling meeting earthquake resistance standards.

③Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (1) to the dwelling meeting earthquake resistance standards relating to that return.

④With regard to the fixed assets tax imposed on a dwelling (limited to a house other than a building held in unit ownership that is specified by Cabinet Order) for which 10 years or more have elapsed since it was newly built, in the part used for residence (excluding the part used as a rental house; hereinafter in this Article and the following Article referred to as the "specified residential part") of which renovation work specified by Cabinet Order that contributes to improving the safety of residence of elderly persons, persons with disabilities and other persons specified by Cabinet Order (hereinafter in this paragraph, the following paragraph and paragraph (8) referred to as "elderly persons, etc.") and the ease of providing assistance to elderly persons, etc. (hereinafter in this paragraph through paragraph (6) referred to as "renovation for safe living") was carried out during the period from April 1, 2016 to March 31, 2031 (referred to as a "renovated dwelling" in paragraph (8)) and in the specified residential part of which elderly persons, etc. reside (hereinafter in this paragraph and paragraphs (6) and (7) referred to as a "dwelling renovated for residence by elderly persons, etc."), a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) or (4) of the following Article applies, or where this paragraph has already been applied, limited to the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the renovation for safe living was completed (where that day is January 1, that day; the same applies in the following paragraph), an amount equivalent to one-third of the fixed assets tax amount for that dwelling renovated for residence by elderly persons, etc. (where paragraph (9) applies, the amount before applying that paragraph, and for a dwelling renovated for residence by elderly persons, etc. having a part other than the specified residential part or another dwelling renovated for residence by elderly persons, etc. specified by Cabinet Order, limited to 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 renovated for residence by elderly persons, etc.

⑤With regard to the fixed assets tax amount that the unit owner of an exclusively-owned area specified by Cabinet Order of a building held in unit ownership for which 10 years or more have elapsed since it was newly built, in the specified residential part of which renovation for safe living was carried out during the period from April 1, 2016 to March 31, 2031 (referred to as a "renovated exclusively owned part" in paragraph (8)) and in the specified residential part of which elderly persons, etc. reside (hereinafter in this paragraph through paragraph (7) referred to as an "exclusively owned part renovated for residence by elderly persons, etc."), is to bear the obligation to pay in respect of that exclusively owned part renovated for residence by elderly persons, etc., a municipality is to reduce, except where paragraph (1) of this Article, paragraph (1) or (5) of the following Article or Article 15-9-3, paragraph (1) of the Supplementary Provisions applies to that building held in unit ownership, or where this paragraph has already been applied to that exclusively owned part renovated for residence by elderly persons, etc., limited to the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year including the day on which that renovation for safe living was completed, an amount equivalent to one-third of the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to Article 352, paragraph (1) or (2) (where paragraph (10) applies, the amount before applying that paragraph, and for an exclusively owned part renovated for residence by elderly persons, etc. having a part other than the specified residential part or another exclusively owned part renovated for residence by elderly persons, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the amount relating to the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to paragraph (1) or (2) of that Article.

⑥The preceding two paragraphs apply only where the person liable for the fixed assets tax relating to a dwelling renovated for residence by elderly persons, etc. or an exclusively owned part renovated for residence by elderly persons, etc. has submitted, within three months from the day on which the renovation for safe living relating to that dwelling renovated for residence by elderly persons, etc. or that exclusively owned part renovated for residence by elderly persons, etc. was completed, a return to the effect that those provisions are to apply to that dwelling renovated for residence by elderly persons, etc. or that exclusively owned part renovated for residence by elderly persons, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.

⑦Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (4) or (5) to the dwelling renovated for residence by elderly persons, etc. or exclusively owned part renovated for residence by elderly persons, etc. relating to that return.

⑧In the case of paragraph (4) or (5), whether elderly persons, etc. reside in the specified residential part of a renovated dwelling or renovated exclusively owned part is determined by the actual situation at the time when the return under paragraph (6) was submitted.

⑨With regard to the fixed assets tax imposed on a dwelling (limited to a house other than a building held in unit ownership that is specified by Cabinet Order) that has existed since on or before April 1, 2014, in the specified residential part of which renovation work that contributes to preventing the loss of heat through exterior walls, windows, etc. and other work specified by Cabinet Order (hereinafter in this paragraph through paragraph (11) and paragraphs (4) through (6) of the following Article referred to as "heat-loss prevention renovation work, etc.") was carried out during the period from April 1, 2022 to March 31, 2031 (hereinafter in this paragraph, paragraph (11) and paragraph (12) referred to as a "dwelling with heat-loss prevention renovation, etc."), a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) or (4) of the following Article applies, or where this paragraph has already been applied, limited to the fixed assets tax for the fiscal year whose assessment date is January 1 of the year following the year including the day on which the heat-loss prevention renovation work, etc. was completed (where that day is January 1, that day; the same applies in the following paragraph), an amount equivalent to one-third of the fixed assets tax amount for that dwelling with heat-loss prevention renovation, etc. (where paragraph (4) applies, the amount before applying that paragraph, and for a dwelling with heat-loss prevention renovation, etc. having a part other than the specified residential part or another dwelling with heat-loss prevention renovation, etc. specified by Cabinet Order, limited to 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 with heat-loss prevention renovation, etc.

⑩With regard to the fixed assets tax amount that the unit owner of an exclusively-owned area specified by Cabinet Order of a building held in unit ownership that has existed since on or before April 1, 2014, in the specified residential part of which heat-loss prevention renovation work, etc. was carried out during the period from April 1, 2022 to March 31, 2031 (hereinafter in this Article referred to as a "unit with heat-loss prevention renovation, etc."), is to bear the obligation to pay in respect of that unit with heat-loss prevention renovation, etc., a municipality is to reduce, except where paragraph (1) of this Article, paragraph (1) or (5) of the following Article or Article 15-9-3, paragraph (1) of the Supplementary Provisions applies to that building held in unit ownership, or where this paragraph has already been applied to that unit with heat-loss prevention renovation, etc., limited to the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year including the day on which that heat-loss prevention renovation work, etc. was completed, an amount equivalent to one-third of the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to Article 352, paragraph (1) or (2) (where paragraph (5) applies, the amount before applying that paragraph, and for a unit with heat-loss prevention renovation, etc. having a part other than the specified residential part or another unit with heat-loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated as provided by Cabinet Order as the amount relating to the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is to bear the obligation to pay pursuant to paragraph (1) or (2) of that Article.

⑪The preceding two paragraphs apply only where the person liable for the fixed assets tax relating to a dwelling with heat-loss prevention renovation, etc. or a unit with heat-loss prevention renovation, etc. has submitted, within three months from the day on which the heat-loss prevention renovation work, etc. relating to that dwelling with heat-loss prevention renovation, etc. or that unit with heat-loss prevention renovation, etc. was completed, a return to the effect that those provisions are to apply to that dwelling with heat-loss prevention renovation, etc. or that unit with heat-loss prevention renovation, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.

⑫Where the return under the preceding paragraph has been submitted after the lapse of the period prescribed in that paragraph, if the mayor of a municipality finds that there were unavoidable reasons for the return not having been submitted within that period, the mayor may apply paragraph (9) or (10) to the dwelling with heat-loss prevention renovation, etc. or unit with heat-loss prevention renovation, etc. relating to that return.