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Excellent house certification application

Last update date June 19, 2020

With excellent house

About transfer gain taxation when we transferred land, there are dojiyuzuritoekijukazeiseido based on Special Taxation Measures Law, specific long-term capital gains taxation system and additional taxation system for transfers such as long-term possession land of corporation. There is excellent house, excellence residential land recognition system from additional taxation system as one of the procedures to apply exclusion or reduction measures this jukazei.

But authorization of excellent house, excellence residential land is unnecessary as application of jukazeiritsu applies by revision of Special Taxation Measures Law until March 31, 2023, and tankidojiyuzuritoekijukaseido and ichihandojiyuzuritoekijukaseido stop.

About long-term capital gains taxation system, we can receive reduction measures of jukazei by receiving authorization of excellent house.
(until December 31, 2022)

Authorization of excellent residential land does not need application if there are any development permission dossiers.

Possession period, granter <former landowner> For a short term <less than five years> Long term <more than five years>

Short-term land transfer gain
(authorized unnecessary)

Long-term capital gains
Taxation system
(we apply reduction tax rate by authorization)


Short-term land transfer gain


(authorized unnecessary)

General land transfer gain
(authorized unnecessary)

Requirements to receive excellent house certification application
  Concrete contents
Object When when individual who received transfer of land from personal former landowner (person who held land super for five years) or corporation builds excellence house on the land, we receive reduction measures of jukazei for the transfer gain of land which former landowner transferred concerned
Holding period It is more than five years
Applicant Individual who received transfers such as land from personal former landowner directly or person who builds fireproof apartment house of the class of house of group or medium- and high-levels on the land concerned in corporation

Requirements of 1 excellence house authorization standard (the Ministry of Construction notification)

・Floor space 50 square meters - 200㎡
(in the case of apartment house, we include area that prorated floor space of common use part according to the exclusive possession area of the each house.)

・There are kitchen, flush lavatory, washing face facilities, bathroom, storing facilities.

・Do not be villa.

・In the case of apartment house, there is the total of floor space of each house corresponding to three points of requirements mentioned above 1/2 of overall floor space or more.

・More than 10% of floor area ratio

・Per tsubo construction costs

Non-fireproof building -950,000 yen or less
Fireproof building -1 million yen or less

・Thing that is legitimate for Building Standard Act, the Town Planning and Zoning Act, the construction industry method, the authorized architect method, the residential land building transactions business method.

Requirements of the 2 method

 ・Being built in the city planning area

 ・25 houses of group or more

 ・More than 15 apartment houses (50-200 square meters of things) or 1,000 square meters of floor space or more
 ・Fireproof building or associate fireproof building
 ・Number of floors above the ground 3 or more
 ・Part (we include common use part such as corridors.) to offer exclusively for one of the residence But, 3/4 or more

Application and attached documents

Application and attached documents

Excellent house new authorized application (word: 39KB)

Excellent house new construction report (word: 38KB)

Floor space of house check, entry example (word: 48KB)

Construction total of floor space check, entry example (word: 42KB)

Detached residence table, entry example (word: 38KB)

Entrance consent form in house (word: 23KB)

Building costs check (word: 24KB)

Excellent house authorization standard (PDF: 8KB)

Application fee

・When the totals of floor space of new house are 100 square meters or less → 6,200 yen
・When it is 500 square meters or less more than 100 square meters → 8,600 yen
・When it is 2,000 square meters or less more than 500 square meters → 13,000 yen
・When it is 10,000 square meters or less more than 2,000 square meters → 35,000 yen
・When it is 50,000 square meters or less more than 10,000 square meters → 43,000 yen
・When we exceed 50,000 square meters → 58,000 yen

Grounds laws and ordinances

・Former landowner in the case of individual
2 Paragraph 2 No. 15 ni of law Article 31

Requirements to receive excellent house certification application

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Inquiry to this page

Telephone: 045-671-4503

Telephone: 045-671-4503

Fax: 045-681-2436

E-Mail address [email protected]

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