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Confirmation of decedent's residential house, etc. related to special deduction of capital gains of vacant house

Published 2022 years 07 month 08 Date


 As a special measure to curb the occurrence of vacant houses, the national government should inherit the residential houses of the decedent by December 3 of the year to which the day three years after the inheritance belongs.
 If you transfer the house (if it is not earthquake resistant, it is limited to those that have undergone earthquake resistance reform) or the land after demolition, 3,000 million yen is specially deducted from the capital gains of the house / land.



■ Application for confirmation of residences for decedents

In order to receive special measures for vacant houses in the town, it is necessary to fill out the "Application for Confirmation of Houses for Inheritors, etc." and submit it to the town with the necessary documents to receive a confirmation.


Application Form 1-1

In the case of transfer of the decedent's residential house or the decedent's residential house and its site, etc. (Application Form_1-1 [DOC: 84KB]

Application Form 1-2

In the case of demolition, removal or transfer of the site, etc. after the decedent's residential house is demolished (removed or destroyed) (Application Form_1-2 [DOC: 91KB]


■ Please note

・ Please submit the original resident's card of the decedent and the resident's card of the heir in the attached documents, and a copy of the notification of the abolition of water supply.

 ・ The confirmation letter for the residence of the decedent cannot be issued on the same day.It will take a few days.


  Please apply with a margin.



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