Supplementary Provisions, Article 15-9-2Reduction of Fixed Assets Tax on Certified Long-Life Quality Dwellings, etc. That Have Undergone Seismic Retrofit
第十五条の九の二（耐震改修が行われた認定長期優良住宅等に対する固定資産税の減額）
With 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 was carried out during the period from April 1, 2017 to March 31, 2031, and that has come to fall under a certified long-life quality dwelling (limited to one specified by Cabinet Order; the same applies hereinafter in this paragraph through paragraph (5)) (hereinafter in this paragraph through paragraph (3) referred to as a "specified dwelling meeting seismic standards"), a municipality is to reduce, except 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 seismic retrofit was completed (where that day is January 1, that day; the same applies hereinafter in this paragraph), an amount equivalent to two-thirds of the fixed assets tax amount for that specified dwelling meeting seismic standards (for a specified dwelling meeting seismic standards held in unit ownership (meaning a specified dwelling meeting seismic 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 specified dwelling meeting seismic standards other than one held in unit ownership (limited to a specified dwelling meeting seismic standards having a part other than the part used for residence or another specified dwelling meeting seismic 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; hereinafter in this paragraph referred to as the "tax amount eligible for the special measure") (where that specified dwelling meeting seismic 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), an amount equivalent to two-thirds of the tax amount eligible for the special measure for 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 seismic retrofit was completed, and an amount equivalent to one-half of the tax amount eligible for the special measure for the fixed assets tax for the fiscal year following that fiscal year) from the fixed assets tax amount for that specified dwelling meeting seismic standards.
市町村は、昭和五十七年一月一日以前から所在する住宅のうち、平成二十九年四月一日から令和十三年三月三十一日までの間に政令で定める耐震改修が行われたものであつて、認定長期優良住宅（政令で定めるものに限る。以下この項から第五項までにおいて同じ。）に該当することとなつたもの（以下この項から第三項までにおいて「特定耐震基準適合住宅」という。）に対して課する固定資産税については、既にこの項の規定の適用を受けたことがある場合を除き、当該耐震改修が完了した日の属する年の翌年の一月一日（当該耐震改修が完了した日が一月一日である場合には、同日。以下この項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該特定耐震基準適合住宅に係る固定資産税額（区分所有に係る特定耐震基準適合住宅（区分所有に係る家屋である特定耐震基準適合住宅をいう。以下この項において同じ。）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、区分所有に係る特定耐震基準適合住宅以外の特定耐震基準適合住宅（人の居住の用に供する部分以外の部分を有する特定耐震基準適合住宅その他の政令で定める特定耐震基準適合住宅に限る。）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。以下この項において「特例適用対象税額」という。）の三分の二に相当する額（当該特定耐震基準適合住宅が当該耐震改修が完了する直前に建築物の耐震改修の促進に関する法律第五条第三項第二号に規定する通行障害既存耐震不適格建築物（同法第七条第二号又は第三号に掲げる建築物であるものに限る。）であつた場合には、当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税については特例適用対象税額の三分の二に相当する額とし、当該耐震改修が完了した日の属する年の翌年の一月一日を賦課期日とする年度の翌年度分の固定資産税については特例適用対象税額の二分の一に相当する額とする。）を当該特定耐震基準適合住宅に係る固定資産税額から減額するものとする。
Paragraph (1) applies only where the person liable for the fixed assets tax relating to a specified dwelling meeting seismic standards has submitted, within three months from the day on which the seismic retrofit of that specified dwelling meeting seismic standards was completed, a return to the effect that that paragraph is to apply to that specified dwelling meeting seismic standards, with the documents specified by Order of the Ministry of Internal Affairs and Communications attached.
前項の規定は、特定耐震基準適合住宅に係る固定資産税の納税義務者から、当該特定耐震基準適合住宅に係る耐震改修が完了した日から三月以内に、総務省令で定める書類を添付して、当該特定耐震基準適合住宅につき同項の規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
Where 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 specified dwelling meeting seismic standards relating to that return.
市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る特定耐震基準適合住宅につき第一項の規定を適用することができる。
For fixed assets tax imposed on a dwelling that has existed since April 1, 2014 or earlier (limited to a house other than a building held in unit ownership, specified by Cabinet Order) in which heat-loss prevention renovation work, etc. was carried out on the specified residential part during the period from April 1, 2022 to March 31, 2031, and which has come to fall under a certified long-life quality dwelling (referred to as a "specified dwelling with heat loss prevention renovation, etc." in this Article), a municipality is to reduce, except where paragraph (1) applies or where this paragraph has already been applied, only for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the heat-loss prevention renovation work, etc. was completed falls (if the day on which the heat-loss prevention renovation work, etc. was completed is January 1, that day; the same applies in the following paragraph), an amount equivalent to two-thirds of the fixed assets tax amount for that specified dwelling with heat loss prevention renovation, etc. (in the case of a specified dwelling with heat loss prevention renovation, etc. having a part other than the specified residential part or any other specified 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 for the part to which this paragraph applies) from the fixed assets tax amount for that specified dwelling with heat loss prevention renovation, etc.
市町村は、平成二十六年四月一日以前から所在する住宅（区分所有に係る家屋以外の家屋で政令で定めるものに限る。）のうち、特定居住用部分において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熱損失防止改修工事等が行われたものであつて、認定長期優良住宅に該当することとなつたもの（以下この条において「特定熱損失防止改修等住宅」という。）に対して課する固定資産税については、第一項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日（当該熱損失防止改修工事等が完了した日が一月一日である場合には、同日。次項において同じ。）を賦課期日とする年度分の固定資産税に限り、当該特定熱損失防止改修等住宅に係る固定資産税額（特定居住用部分以外の部分を有する特定熱損失防止改修等住宅その他の政令で定める特定熱損失防止改修等住宅にあつては、この項の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額に限る。）の三分の二に相当する額を当該特定熱損失防止改修等住宅に係る固定資産税額から減額するものとする。
For the fixed assets tax amount that the unit owner of an exclusively owned part (specified by Cabinet Order) of a building held in unit ownership that has existed since April 1, 2014 or earlier, in which heat-loss prevention renovation work, etc. was carried out on the specified residential part during the period from April 1, 2022 to March 31, 2031, and which has come to fall under a certified long-life quality dwelling (referred to as an "exclusively owned part of a specified dwelling with heat loss prevention renovation, etc." in this Article), is deemed to be obliged to pay in respect of that exclusively owned part of a specified dwelling with heat loss prevention renovation, etc., a municipality is to reduce, except where paragraph (1) of this Article or paragraph (1) of the following Article applies to that building held in unit ownership or where this paragraph has already been applied, only for the fixed assets tax amount for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the heat-loss prevention renovation work, etc. was completed falls, an amount equivalent to two-thirds of the fixed assets tax amount that the unit owner is deemed to be obliged to pay under Article 352, paragraph (1) or (2) (in the case of an exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. having a part other than the specified residential part or any other exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. specified by Cabinet Order, limited to the amount calculated, as provided by Cabinet Order, as the amount for the part to which this paragraph applies) from the fixed assets tax amount that the unit owner is deemed to be obliged to pay under paragraph (1) or (2) of that Article.
市町村は、平成二十六年四月一日以前から所在する区分所有に係る家屋の専有部分で政令で定めるもののうち、特定居住用部分において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熱損失防止改修工事等が行われたものであつて、認定長期優良住宅に該当することとなつたもの（以下この条において「特定熱損失防止改修等住宅専有部分」という。）の区分所有者が当該特定熱損失防止改修等住宅専有部分について納付する義務を負うものとされる固定資産税額については、当該区分所有に係る家屋に対して第一項若しくは次条第一項の規定の適用がある場合又は既にこの項の規定の適用を受けたことがある場合を除き、当該熱損失防止改修工事等が完了した日の属する年の翌年の一月一日を賦課期日とする年度分の固定資産税額に限り、第三百五十二条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額（特定居住用部分以外の部分を有する特定熱損失防止改修等住宅専有部分その他の政令で定める特定熱損失防止改修等住宅専有部分にあつては、この項の規定の適用を受ける部分に係る額として政令で定めるところにより算定した額に限る。）の三分の二に相当する額を同条第一項又は第二項の規定により当該区分所有者が納付する義務を負うものとされる固定資産税額から減額するものとする。
The preceding two paragraphs apply only where, within three months from the day on which the heat-loss prevention renovation work, etc. for the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. was completed, a return to the effect that those provisions should apply to that specified dwelling with heat loss prevention renovation, etc. or that exclusively owned part of a specified dwelling with heat loss prevention renovation, etc., with the documents specified by Order of the Ministry of Internal Affairs and Communications attached, has been filed by the person liable for fixed assets tax on the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc.
前二項の規定は、特定熱損失防止改修等住宅又は特定熱損失防止改修等住宅専有部分に係る固定資産税の納税義務者から、当該特定熱損失防止改修等住宅又は当該特定熱損失防止改修等住宅専有部分に係る熱損失防止改修工事等が完了した日から三月以内に、総務省令で定める書類を添付して、当該特定熱損失防止改修等住宅又は当該特定熱損失防止改修等住宅専有部分につきこれらの規定の適用があるべき旨の申告書の提出がされた場合に限り、適用するものとする。
Where 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 (4) or (5) to the specified dwelling with heat loss prevention renovation, etc. or the exclusively owned part of a specified dwelling with heat loss prevention renovation, etc. to which the return pertains.
市町村長は、前項に規定する期間の経過後に同項の申告書の提出がされた場合において、当該期間内に当該申告書の提出がされなかつたことについてやむを得ない理由があると認めるときは、当該申告書に係る特定熱損失防止改修等住宅又は特定熱損失防止改修等住宅専有部分につき第四項又は第五項の規定を適用することができる。
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)
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)
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
certified long-life quality dwellingmachine translation
「認定長期優良住宅」
A certified long-life quality house (認定長期優良住宅) as defined in Article 11, paragraph 1 of the Act on the Promotion of Long-Life Quality Housing.
Short name set inSupplementary Provisions, Article 15-7, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 15-9-2
seismic retrofitmachine translation
「耐震改修」
An extension, reconstruction, repair or remodeling of a building aimed at improving its safety against earthquakes.
Defined inSupplementary Provisions, Article 15-9, paragraph (1)· applies only in this article and in Supplementary Provisions, Articles 15-9-2 and 15-10
specified residential partmachine translation
「特定居住用部分」
In Articles 15-9 and 15-9-2 of the supplementary provisions (附則), the part of a house used as a dwelling, other than any part let as rental housing.
Short name set inSupplementary Provisions, Article 15-9, paragraph (4)· applies only in this article and in Supplementary Provisions, Article 15-9-2
heat-loss prevention renovation work, etc.machine translation
「熱損失防止改修工事等」
Renovation or other work of a kind a Cabinet Order (政令) sets that helps prevent heat loss through outer walls, windows and the like, done from 1 April 2022 to 31 March 2031 in the residential part (特定居住用部分) of a house that has existed since 1 April 2014 or earlier (other than a building in unit ownership, and of a kind a Cabinet Order sets).
Short name set inSupplementary Provisions, Article 15-9, paragraph (9)· applies only in this paragraph and in Supplementary Provisions, Article 15-9, paragraphs (10) and (11); and Supplementary Provisions, Article 15-9-2, paragraphs (4) to (6)
tax amount eligible for the special measuremachine translation
「特例適用対象税額」
In Article 15-9-2, paragraph 1 of the supplementary provisions (附則), the fixed assets tax (固定資産税) on a house that meets specified seismic standards (特定耐震基準適合住宅) — for one in unit ownership, the total of the amounts computed for each unit owner on the parts the paragraph covers, and for certain others, such as one with parts not used as dwellings, the amount computed on the covered part, as a Cabinet Order (政令) provides — of which a share is reduced.
Short name set inSupplementary Provisions, Article 15-9-2, paragraph (1)· applies only in this paragraph
specified dwelling meeting seismic standardsmachine translation
「特定耐震基準適合住宅」
A house that has stood since on or before 1 January 1982, had seismic retrofit work of the kind a Cabinet Order (政令) sets done between 1 April 2017 and 31 March 2031, and so became a certified long-life quality house (認定長期優良住宅) of a kind a Cabinet Order sets; two thirds of its fixed asset tax (固定資産税) for the fiscal year after the work is completed is taken off, and half for the year after that where it was a building obstructing evacuation routes under the Act on Promotion of Seismic Retrofitting of Buildings.
Short name set inSupplementary Provisions, Article 15-9-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 15-9-2, paragraphs (2) and (3)
specified dwelling with heat loss prevention renovation, etc.machine translation
「特定熱損失防止改修等住宅」
A house, other than one in sectional ownership (区分所有), of a kind a Cabinet Order (政令) sets, that has stood since on or before 1 April 2014 and became a certified long-life quality house (認定長期優良住宅) after heat loss prevention renovation work, etc. (熱損失防止改修工事等) was done in its residential part between 1 April 2022 and 31 March 2031; two thirds of its fixed asset tax (固定資産税) for the fiscal year after the work is completed is taken off.
Short name set inSupplementary Provisions, Article 15-9-2, paragraph (4)· applies only in this article
exclusively owned part of a specified dwelling with heat loss prevention renovation, etc.machine translation
「特定熱損失防止改修等住宅専有部分」
An exclusively owned part (専有部分) of a building in sectional ownership (区分所有), of a kind a Cabinet Order (政令) sets, that has stood since on or before 1 April 2014 and became a certified long-life quality house (認定長期優良住宅) after heat loss prevention renovation work, etc. (熱損失防止改修工事等) was done in its residential part between 1 April 2022 and 31 March 2031; two thirds of the fixed asset tax (固定資産税) its owner bears for the fiscal year after the work is completed is taken off.
Short name set inSupplementary Provisions, Article 15-9-2, paragraph (5)· applies only in this article