FAQ on property tax

A. Evaluation change refers to reviewing the price of the land / house.
本来であれば、毎年度その資産の価値に応じて評価替えを行い、「適正な時価」をもとに課税を行うことが、納税者間の税負担の公平を図ることになります。しかし、膨大な量の土地・家屋について、その評価を毎年度見直すことは、実務的に不可能であることなどから、原則として3年間評価額を据え置く制度、言い換えれば、3年ごとに固定資産の価格を見直す制度がとられています。次の見直しは令和3年度です。

A. During the period of the bubble economy, land prices increased significantly, resulting in a large difference between land prices and property tax valuations. In order to reduce this disparity, at the time of the revaluation in 1994, the property tax evaluation value, which was about 20 to 30% of the land price until then, will be set to 70% as a guide, and in Niseko Town The valuation has also risen to more than three times that of the past (average rate of increase in Niseko Town).
Calculating the tax amount in accordance with the rise in the appraised value will result in an abrupt increase in the tax burden, so measures were taken (burden adjustment measures) adjusted to raise the tax little by little every year. The amount calculated by this measure is called the taxable standard amount, and it continues to rise gradually towards this amount.
Even now, as the valuation falls, the tax base amount is still at a low level with respect to the valuation amount, so it is necessary to gradually approach the tax base amount gradually towards the valuation amount each year.
For this reason, a phenomenon such as "land prices have declined, but taxes rise" has occurred.

A. In taxable standards of land, house, depreciable asset owned by the same person within the municipal district, if the land is 300,000 yen, the house is 200,000 yen and the depreciable asset is less than 1.5 million yen, the fixed asset Tax is not taxed, but tax base has been levied from this fiscal year beyond the tax exemption point as tax base value has increased due to burden adjustment measures as in the answer to the question in the former stage.

A. The property tax for this year will be taxed on you. The property tax is to tax the property tax for that year to those who are registered as owner in the register as of 1st January. Even if you buy or sell land or house in the middle of the year, the owner as of January 1 will be fully taxed. In addition, regarding the beginning of the calculation of the number of months when the property tax is allocated proportionally on a monthly basis between the seller and the buyer, the property tax is not specified as it is the annual tax. Therefore, the real tax burden method when selling land or house is actually negotiated between seller and buyer. Please confirm with sales contract etc.

A. Regarding residential land, special cases of taxation standards are established. In order to receive this exception, as of January 1, it is necessary that houses for houses are built on the land they own. In the case of your land, the property tax was cheap as it received the exception of the residential land until the last fiscal year, but because the parking lot made it impossible to receive the special case.

A. For newly built houses, a tax reduction system for property tax is set up. When newly built houses meet certain requirements, only for a period of three years after new construction (5-year period for middle to high-rise fireproof houses with 3 stories or more) Floor area of ​​residential area is 120 square meters) Property tax is 1 It will be reduced to / 2. Since the fiscal year ended March 31, 2009, the property tax is no longer reduced, so the fixed asset tax is higher by that amount.

A. Evaluation of the house is based on the building cost (this is called "rebuilt price") required when newly constructing the exact same thing as the targeted house at that place at the time of evaluation It is supposed to multiply the depreciation rate (this is called "aged deduction point correction rate") according to the situation of wear and tear caused by the course of the building after construction to obtain the appraisal value. Therefore, if the rate of increase in construction cost, which is the basis of the rebuilt price from the year of evaluation change to the next year of evaluation change, exceeds the depreciation rate of the aged deduction point correction rate, the valuation amount will increase, On the contrary, if the rate of increase in construction cost falls below the compensation rate for aged penalty points, the valuation will decrease. In other words, when building costs rise dramatically, the value (price) does not decrease, but it may rather rise even if the appearance gets older. However, in the fixed asset tax, in the case that the appraisal value by evaluation change (every 3 years) exceeds the price before the revaluation change, in principle, it is decided to keep it at the price before the revaluation change in consideration of the actual tax burden It is. Because of this, the property tax of old houses does not necessarily decrease year by year. (The depreciation rate has a lower limit of 20%.)

A. Evaluation of a house is to obtain "proper fair value" according to fixed asset valuation criteria determined by the Minister for Internal Affairs and Communications. Specifically, it is evaluated according to the materials used for roofs, pillars, walls, foundations, etc. and the degree of finish. However, things that are not integrated with houses such as gates and fences can not be subject to evaluation. In addition, the contract price of purchased buildings, the amount purchased, etc. are not directly related to the factor for calculating the value of fixed asset valuation.

A. For houses, the amount calculated based on the price divided by the ratio of the area of ​​each building (the floor area of ​​the private part plus the floor area of ​​the common part proportionally allocated according to each floor area) Tax will be charged. For land, your tax is calculated by multiplying the tax amount of the entire site calculated from the price of the apartment site by the ownership percentage of your land.

A. After demolishing the house please submit a "Notice of Loss" to the Tax Division Fixed Property Tax Section.
The property tax is taxed to the house built on January 1 every year. Since the "loss report" is in the Tax Division Fixed Property Tax Division, please notify us as soon as possible when demolishing the house. However, those who have completed the registration of loss in the Legal Affairs Bureau do not need to file a notification.
For example, in the case of demolishing a house on January 10, 2012, it will be taxed in FY 2012, so we will pay the annual tax amount (full amount until the first to fourth term)

A. If you want to change the owner of an unregistered house, please submit "House change notification" to the Tax Division Property Tax Section.
Registered houses, when registering owner changes in the Legal Affairs Bureau, will be notified of the contents to the town, so you can see that the owner changed, but the unregistered houses have declared this declaration If you do not submit, you do not know the owner's change.