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 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.

②Paragraph (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.

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 specified dwelling meeting seismic standards relating to that return.

④For 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.

⑤For 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.

⑥The 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.

⑦Where 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.

①For fixed assets tax imposed on the building held in unit ownership pertaining to a condominium for which 20 years or more have elapsed since it was newly built (meaning a condominium prescribed in Article 2, item (i) of the Act on Advancement of Proper Condominium Management (Act No. 149 of 2000) that has exclusively-owned areas, among those used for human habitation, specified by Cabinet Order; the same applies hereinafter in this paragraph) and which is either a condominium pertaining to a manager, etc. who has received advice or guidance under Article 5-2, paragraph (1) of that Act (meaning the manager, etc. of the management association prescribed in that paragraph; the same applies in paragraphs (3) and (4)) or a certified management plan condominium prescribed in Article 5-20, paragraph (1) of that Act that is specified by Cabinet Order, and in which large-scale work specified by Order of the Ministry of Internal Affairs and Communications, including repair or remodeling of the exterior walls of the condominium building, was carried out during the period from April 1, 2023 to March 31, 2027 (limited to the building in which the work was carried out; referred to as a "specified condominium" in this Article), a municipality is to reduce, except where Article 15-9, paragraph (1) of the Supplementary Provisions or paragraph (1) of the preceding Article applies or where the specified condominium has already been subject to the application of this paragraph, only for the fiscal year whose assessment date is January 1 of the year following the year in which the day on which the work was completed falls (if the day on which the work was 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 for the building held in unit ownership pertaining to that specified condominium (being the sum total of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies) from the fixed assets tax amount for the building held in unit ownership pertaining to that specified condominium.

②The preceding paragraph applies only where, within three months from the day on which the work prescribed in that paragraph pertaining to the specified condominium was completed, a return to the effect that that paragraph should apply to the building held in unit ownership pertaining to that specified condominium, 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 building held in unit ownership pertaining to that specified condominium.

③With regard to a building held in unit ownership pertaining to a specified condominium, even where the return under the preceding paragraph has not been filed, if the manager, etc. has submitted the documents referred to in that paragraph within the period prescribed in that paragraph and the specified condominium is found to satisfy the requirements prescribed in paragraph (1), the mayor of the municipality may apply paragraph (1) notwithstanding the preceding paragraph.

④Where the return is filed by the person liable for tax referred to in paragraph (2) after the period prescribed in that paragraph has elapsed, or where the documents referred to in that paragraph are submitted by the manager, etc. after that period has elapsed, and the mayor of the municipality finds that there were unavoidable grounds for the return or those documents not having been filed or submitted within that period, the mayor may apply paragraph (1) to the building held in unit ownership pertaining to the specified condominium to which that return or those documents pertain.

①For fixed assets tax imposed on a house falling under a building specified in a plan requiring safety confirmation prescribed in Article 7 of the Act on Promotion of Seismic Retrofitting of Buildings (Act No. 123 of 1995) or a large-scale building requiring urgent safety confirmation prescribed in Article 3, paragraph (1) of the Supplementary Provisions of that Act (limited to one for which a report under Article 7 or Article 3, paragraph (1) of the Supplementary Provisions of that Act has been made, and excluding one that has become subject to an order under Article 8, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 3, paragraph (3) of the Supplementary Provisions of that Act) or an instruction under Article 12, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 3, paragraph (3) of the Supplementary Provisions of that Act)), in which seismic retrofit was carried out during the period from April 1, 2014 to March 31, 2029 with a government subsidy specified by Order of the Ministry of Internal Affairs and Communications, and for which a certification of conformity with earthquake resistance standards has been issued as provided by Order of the Ministry of Internal Affairs and Communications (referred to as a "building meeting earthquake resistance standards" 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 that seismic retrofit was completed falls (if the day on which that seismic retrofit was completed is January 1, that day), an amount equivalent to one-half of the fixed assets tax amount for that building meeting earthquake resistance standards (in the case of a building meeting earthquake resistance standards held in unit ownership, the sum total of the amounts calculated for each unit owner, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for that seismic retrofit for that part, calculated for each unit owner as provided by Cabinet Order, an amount equivalent to that five percent); and in the case of a building meeting earthquake resistance standards other than one held in unit ownership, the amount calculated, as provided by Cabinet Order, as the tax amount for the part to which this paragraph applies (where that amount exceeds an amount equivalent to five percent of the amount of the costs required for that seismic retrofit, calculated as provided by Cabinet Order, an amount equivalent to that five percent)) from the fixed assets tax amount for that building meeting earthquake resistance standards.

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

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 building meeting earthquake resistance standards to which the return pertains.