News of exception of property tax (house) to affect Kumamoto earthquake
The next special measures were founded about property tax for house which we acquired as thing as a substitute for house which we suffered from from November, 2017 by revision of Local Tax Law on the grounds of burden reduction of victim concerned with Kumamoto earthquake and future disaster correspondence.
Exceptions such as property tax for damaged substitute house affecting Kumamoto earthquake
When victim life rehabilitation support method application area is inner (Yufu-shi and Kumamoto), and the acquisition (the substitute acquisition) does house as a substitute for damage house newly by during March 30, 2021 from damage day (including existing home) or when owners of loss or damaged damaged house (but thing with more than of "partial destruction" is best as for degree of damage of ri evil certificate.) rebuild damage house by Kumamoto earthquake, special measures to reduce property tax to a half per for about (for case of some reconstruction and floor space equivalency that demolished partly, and subtracted floor space of reconstruction, gen*bufunigai in the case of the back enlargement from house floor space at the time of damage.) for floor space equivalency of damage house in the amount of a tax in 4 from the next year to the acquisition or age that we rebuilt of the acquisition concerned or rebuilt house (substitute house) are established.
Reduction exception application object person (owner requirements of substitute house which exception is applied to)
When the following one acquires, and they rebuild substitute house of damaged house, reduction system is applied.
(1) Owner (when damaged house is belonging to joint ownership including joint owner) of damaged house
(2) When the inheritance occurred to owner of damaged house, the heir
(3) Relative in the third degree who lives together with owner of damaged house in substitute house
(4) Corporations which were established by corporation, merger to continue after the merger when merger occurred to damaged homeowner
※"Owner of damaged house" means owner as of day when Kumamoto earthquake was generated. (excluded without owning house at the time of earthquake disaster when we acquire after the earthquake disaster newly).
Requirements of damaged house which exception is applied to
It is necessary for damaged house which reduction system is applied to to meet all the next requirements.
(1) Judgment of ri evil certificate being more than in "partial destruction" in house which is lost by Kumamoto earthquake of outbreak in 2016 or was damaged
(2) Disposal such as demolition or sale being accomplished in the case of the substitute acquisition (in the case of reconstruction, it is excluded)
Requirements of substitute house which exception is applied to
When we acquire house meeting the next requirements as substitutes of the damaged house mentioned above (including existing home) and are rebuilt, system is applied.
(1) Victim life rehabilitation support method application area is inner (the Yufu city), and, as a general rule, kind (use) or purpose of use is the same in the acquisition (the substitute acquisition), house which we rebuilt as thing as a substitute for damaged house
(2) When we rebuild damaged house, prices after the above and reconstruction become more than the price of damaged house.
※With reconstruction in property tax, we point to large-scale repair, redecoration more than former condition return repair to before earthquake disaster increasing value of house unlike reconstruction in Building Standard Act from before earthquake disaster.
※About reconstruction house, it is necessary to receive evaluation of property tax newly.
Deadline for acquisition of substitute house
Thing rebuilt the acquisition (including existing home) for from April 16, 2016 to March 30, 2021 becomes a target of system.
Range that is targeted for reduction
We reduce the amount of a tax of (※ 1) property tax to a half for year, floor space equivalency of house (thing with more than of "partial destruction" is best as for ri evil judgment) which is lost only for for 4 from the next year of age that rebuilt damaged house, and was damaged that acquired substitute house (※ 2).
※For case of 1 some reconstruction and floor space equivalency that demolished partly, and demolished reconstruction, a part in the case of the enlargement from house floor space at the time of damage, and subtracted floor space except part
※When 2 substitute houses are belonging to joint ownership, we calculate after having prorated area according to share of person targeted for exception.
Method of procedure to receive exception
By January 31 of the next year of age that rebuilt the acquisition or damaged house, you attach exception application report and the following required document, and please submit substitute house to Yufu City Tax Affairs Section.
※When we acquire after damage to January 1, 2017 and are rebuilt, please submit immediately.
- Property tax exception application report [word] which modifies substitute houses of damaged house such as earthquake disasters
- Property tax exception application report (entry example) which modifies substitute houses of damaged house such as earthquake disasters [word]
①Documents ⇒ ri evil certificate (copying) that damaged house proves loss or that it was damaged by earthquake disasters
②Fixed assets taxation land tax ledger (copying) at the time of documents ⇒ damage to prove that damaged house existed at the time of damage
※When damaged house is located in Yufu City, ② is unnecessary. But when we are not listed in others tax roll equal when we acquire damaged house by April 15, 2016 from January 2, 2016, damaged house is located at the time of damage, and documents proving what we owned are necessary.
⇒ Register (copying), building contract contract (copying), sales contract (copying)
③Documents ⇒ dismantling proof sales contracts which can confirm disposal of damaged house
※In the case of reconstruction, ③ is unnecessary.
④Documents which prove the relations when heirs are going to receive application of exception
・Family register (copying) to understand ⇒ inheritance relations when it is heir of damaged homeowner
・Copy of a person's family register (copying) which understands ⇒ kinsmanship when it is relative in the third degree living together with damaged homeowner
・When is corporation established by merger or the division; entry certificate (copying) of ⇒ corporation
※①Other than ～④, we may do inquiry depending on the situation in case to demand submission of documents separately and other municipalities concerned.
Person in charge of Tax Affairs Section taxation assets tax charge (the first floor of the main government building new building)
097-582-1111 (extension number 2166)