When or heir who succeeded to house which reckoned from the inheritance day, and offered three years for one of the residence of ancestor by December 31 in year when day that passed belonged demolished the house (quake resistance we include the site only for earthquake-resistant thing which we remodeled when there is not.) concerned and transferred later land, special measures to subtract 30 million yen in particular were founded by capital gain of the house concerned or land.
It is necessary to do final income tax return in tax office after having received grant of "confirmations such as houses for the ancestor residence" in the municipalities of the house location to receive exception.
Application requirements of system
- You reckon from the inheritance day, and transfer three years by December 31 of age to belong of passing day.
- Transfer by December 31, 2023 from April 1, 2016 that is deadline for application of exception.
- Ancestor having lived in the house concerned until just before the inheritance.
- Putting just before the inheritance, and there not having been resident except ancestor.
- Do not be offered since the inheritance for one of business of business, business of advance or the residence until time of transfer.
- Being house (we remove division possession building.) built before May 31, 1981.
- Transfer value being 100 million yen or less.
- The house concerned adapting to current earthquake-resistant standard at the transfer concerned when it is with house and transfers.
※We may become a target of system if we meet constant condition when ancestor enters nursing homes (only as for the transfer after April 1, 2019).
※When we demolish house after transfer day and do, we are considered to be transfer with house.
※For more information about application requirements, please see the Ministry of Land, Infrastructure, Transport and Tourism homepage (the outside site).
About grant of "confirmations such as houses for the ancestor residence"
It is necessary to have you submit application and required documents to grant.
As it takes around two weeks until grant, in consideration of deadline for submission to tax office, please apply as soon as possible.
When there are omission of mention of application or attached discrepancy, correction of documents and additional submission are necessary.
※When "confirmations such as houses for the ancestor residence" are one of the documents to submit to tax office in the case of final income tax return and receive grant of confirmation from Motoichi, we may not receive this exception. About the right or wrong of application of this exception, please ask tax office of the jurisdiction.
■About submissions such as applications
- When we apply by mail, address becomes Housing and Architecture Bureau Housing Policy Division (231-0005, 6-50-10, Honcho, Naka-ku, Yokohama-shi the 24th floor of the city hall).
- When you apply at window, please contact beforehand because the staff may be absent. (045-671-2922)
※For new coronavirus infectious disease extended prevention, I would like application by mail. It is different, and, with mail and neither window, there is at time to take before grant (when there is not correction in particular).
When we transfer house and site
When we demolish house and transfer only the back, site
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