Property tax


  • As of January 1, it is a person who owns land, houses and depreciable assets in the town.
Note: Depreciable assets are those for which depreciation expenses are deducted for machinery and equipment used for business.

Amount to be paid

1.4% of the tax base value (calculated based on the valuation amount)

Duty free

When the fixed taxable amount of the fixed asset is less than the following amount, the property tax for that property is exempted from tax.
Land¥ 300,000
A house¥ 200,000
Depreciable asset¥ 1,500,000

Mitigation measures for new housing

In the case of building a new house, if a case applies to the next case, a certain area will be reduced.
· Applicable targets are those that meet the following requirements:
A) It must be a private residence or a combined housing. (For condominiums, the proportion of residence is limited to one half or more.)
(A) Floor area requirement ... 50 square meters (40 square meters for rental houses other than single-family housing) or more 280 square meters or less

Scope of reduction

Only the part used as a residence in newly built houses will be subject to reduction. The store part and office part etc. in the combined housing will not be subject to reduction. If the floor area of the part used as a residence is 120 square meters or less, all parts are subject to reduction, and for those over 120 square meters, a portion equivalent to 120 square meters will be subject to reduction.

Amount to be reduced

One-half of the fixed asset tax amount equivalent to the above reduction target will be reduced.

Duration to be reduced

A. General house (a house other than those categorized in section B.) .................. For 3 years after construction
B. Middle-high-rise refractory housing etc. of 3 stories or more ............ For 5 years after new construction

Special measures on residential land

Residential land of 200 square meters or less is called small-scale residential land, and for taxation standards it is one-sixth of price. Other than residential land for small-scale housing (other than 200 square meters), the tax base is one-third of the price.

Notification accompanying changes in assets

Do not forget to file a notification when asset change occurs!

If a house is built or demolished, and a change in ownership of the unregistered house occurred, please notify the Tax Division.

When selling land or building

Tax on transfer income when selling land or building is calculated separately from income such as salary.

When you receive property · When you inherit

If you receive property such as land or a house as a gift, gift tax will be applied. Inheritance tax will be applied if inheritance occurs.

Kutchan Tax Office Property Tax expert

When land and buildings are acquired

When acquiring land and buildings, property tax and real estate acquisition tax will be levied.
CategoryContact pointTEL:
Property taxNiseko Town Hall Taxation Section Property Tax Section0136-44-2121
Real estate income taxShinki General Promotion Bureau Tax Division Tax Taxpayer0136-23-1332

When acquiring a home

When acquiring a home, there is a connection with various taxes.
CategoryContentsContact pointTEL:
Property taxThe period of ownership of the building is taxed.Niseko Town Hall
Tax Division Fixed Property Tax Section
Property acquisition taxIt is taxed when you acquire a building.Shinki Integrated Promotion Bureau
Tax Division Tax Taxpayer
Registration license taxA revenue stamp is required for preservation of ownership of buildings.札幌法務局
Kutchan Bureau
Stamp dutyRevenue stamp is necessary for construction contract etc.Kutchan Tax Office
Stamp duty charge
Mortgage deductionIf you are building a new home or purchasing or using a mortgage when purchasing or adding or remodeling, you are subject to deduction for income tax calculation and you can receive income tax reduction by final return.Kutchan Tax Office
Declaration of income tax

About depreciable assets in property tax



Browsing public books and public figures

The owner of the land, the land area, the register listing the land register and the result book concerning the cadastral survey, etc. as a document for checking the location and the current situation of the land, browse or copy a cadastral map such as drawings and aerial photographs You can receive delivery of (pay).

In addition, the Niseko Town jurisdiction map (1 / 50,000) is also sold for 500 yen per copy.

We will answer frequently asked questions of property tax

For details, please see the following page.

Abolition of browsing system of land register

For details, please see the following page.

Inquiries regarding information on this page

Niseko Town Hall