Property tax
Payee
- As of January 1, it is a person who owns land, houses and depreciable assets in the town.
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
· 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
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.
Inquiries
Kutchan Tax Office Property Tax expert
電話番号：0136-22-1192
Inquiries
Kutchan Tax Office Property Tax expert
電話番号：0136-22-1192
When land and buildings are acquired
When acquiring land and buildings, property tax and real estate acquisition tax will be levied.
| Category | Contact point | TEL: |
| Property tax | Niseko Town Hall Taxation Section Property Tax Section | 0136-44-2121 |
|---|---|---|
| Real estate income tax | Shinki General Promotion Bureau Tax Division Tax Taxpayer | 0136-23-1332 |
When acquiring a home
When acquiring a home, there is a connection with various taxes.
| Category | Contents | Contact point | TEL: |
| Property tax | The period of ownership of the building is taxed. | Niseko Town Hall Tax Division Fixed Property Tax Section | 0136-44-2121 |
|---|---|---|---|
| Property acquisition tax | It is taxed when you acquire a building. | Shinki Integrated Promotion Bureau Tax Division Tax Taxpayer | 0136-23-1332 |
| Registration license tax | A revenue stamp is required for preservation of ownership of buildings. | 札幌法務局 Kutchan Bureau | 0136-22-0232 |
| Stamp duty | Revenue stamp is necessary for construction contract etc. | Kutchan Tax Office Stamp duty charge | 0136-22-1192 |
| Mortgage deduction | If 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 | 0136-22-1192 |
About depreciable assets in property tax
固定資産税における償却資産の種類などにつきましては下記のページをご覧ください。
- About depreciable assets in property tax(PDF format: 164 KB)
農耕作業用トレーラ公道を走るための保安基準関連リンク
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.
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
- TEL:0136-44-2121
- FAX:0136-44-3500