Housing
2 items
Kyoto's Vacant House Tax and Its National Ripple Effect — Can Tax Policy Reduce Empty Homes?
Kyoto City will introduce Japan's first vacant house tax (Non-Resident Housing Utilization Promotion Tax) starting FY2030. The residential land tax exemption has incentivized vacancy retention for 30 years. This column compares the Kyoto model with the 2023 Special Measures Act amendment, the UK's progressive Council Tax Premium, and France's TLV to structurally analyze the potential and limits of tax-based approaches to the vacancy crisis.
The Structure Behind 9 Million Vacant Houses — Why Japan Can Neither Demolish Nor Utilize Them
Japan's 2023 Housing and Land Survey recorded a record 9 million vacant houses at a 13.8% vacancy rate. Of these, 3.85 million are abandoned properties with no plans for rental or sale. The residential land tax exemption, high demolition costs, and inheritance complexity form a triple deadlock that keeps vacant houses growing unchecked.