Japan's amended Act on Special Measures for Vacant Houses takes effect — a new "poorly managed vacant house" (管理不全空家) category; receiving a recommendation means the residential land tax special measure no longer applies
Source material is a Japanese government announcement (in Japanese); this page is a summary.
Under the amended vacant house act that took effect on December 13, 2023, vacant houses that are not appropriately managed newly became subject to guidance as "poorly managed vacant houses", and where guidance on a poorly managed vacant house or a specified vacant house is not followed and a recommendation is issued, the residential land tax special measure that reduces fixed asset tax and the like can no longer be received.
Key facts
| Date of entry into force | December 13, 2023 (令和5年法律第50号) |
|---|---|
| The newly created category | Vacant houses that are not appropriately managed — "reserve candidates" for specified vacant houses — are treated as "poorly managed vacant houses" (管理不全空家) and included among the properties whose owners may be given guidance and the like |
| The previous system | Under the vacant house act (enacted in 2014), municipalities designated vacant houses that have a high risk of collapse or otherwise have a markedly adverse effect on their surroundings as "specified vacant houses", required improvements through guidance and recommendations, and, where such houses were still left unattended, took steps such as compulsory demolition |
| Effect on taxation | Where guidance on a poorly managed vacant house or a specified vacant house is not followed and a recommendation is issued, the residential land tax special measure, a measure that eases the tax burden, can no longer be received |
| What the residential land tax special measure is | Land that, on January 1 of the year in which fixed asset tax is levied on it (the assessment date), is used as the site of a house in which people live, such as a dwelling or an apartment building (residential land), has its tax burden eased. The fixed asset tax base is reduced to 1/6 for small-scale residential land (the portion of 200 m² or less) and to 1/3 for general residential land (the portion exceeding 200 m²) |
| Problems with leaving vacant houses unattended | When a vacant house is left unattended, besides safety problems such as collapse, it also has an adverse effect on its surroundings in terms of hygiene and crime prevention, such as the appearance of rats and pests and unauthorised entry |
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The 「空家等対策の推進に関する特別措置法の一部を改正する法律」 (Act partially amending the Act on Special Measures concerning the Promotion of Countermeasures for Vacant Houses and the Like, 令和5年法律第50号) took effect on December 13, 2023. Under the previous vacant house act (空家法, enacted in 2014), municipalities designated vacant houses that have a high risk of collapse or otherwise have a markedly adverse effect on their surroundings as "specified vacant houses" (特定空家), required owners to make improvements through guidance, recommendations and the like, and, where such houses were still left unattended, took steps such as compulsory demolition. With the 2023 amendment, in order to advance the use and management of vacant houses further, vacant houses that are not appropriately managed — "reserve candidates" for specified vacant houses — also became subject to guidance and the like given to their owners, as "poorly managed vacant houses" (管理不全空家). The Ministry of Land, Infrastructure, Transport and Tourism (国土交通省) advises that where guidance on a poorly managed vacant house or a specified vacant house is not followed and a recommendation is issued, the residential land tax special measure (住宅用地特例), which reduces fixed asset tax and the like, can no longer be received.
Summaries below are factual notes based on government announcements and primary sources — not evaluations or opinions.
Summaries reflect national-level programs. Municipal (city/ward/town) programs may differ — confirm with the official desk before applying.
FAQ
How does a "poorly managed vacant house" differ from a "specified vacant house"?
A specified vacant house is a vacant house that has a high risk of collapse or otherwise has a markedly adverse effect on its surroundings; municipalities have designated such houses and given guidance, recommendations and the like from before. A poorly managed vacant house is a category newly brought within scope by the 2023 amendment, which the Ministry of Land, Infrastructure, Transport and Tourism describes as a vacant house that is not appropriately managed — a "reserve candidate" for a specified vacant house.
How much does my tax go up if a recommendation is issued?
The Ministry of Land, Infrastructure, Transport and Tourism's guidance states only that the residential land tax special measure can no longer be received if a recommendation is issued. The residential land tax special measure reduces the fixed asset tax base to 1/6 for small-scale residential land (the portion of 200 m² or less) and to 1/3 for general residential land (the portion exceeding 200 m²). The ministry's guidance does not go as far as setting out specific tax amounts.