|Personal municipal tax Municipal tax of corporation Property tax, urban planning tax Other city taxes: Light motor vehicles tax (keijidosha-zei) / city tobacco tax /Special holding tax/ bath tax establishment tax|
|Property tax, urban planning tax|
Property tax is tax to have person to own at the present on January 1 (levy date) put according to the price every year targeting at land, house (house, store, factory, office), depreciable assets (structure, machine using for business).
◆Please see "page of land, house" for more information about land, house.
◆Please see "page of depreciable assets" for more information about depreciable assets.
◆English version → "Fixed Assets Tax""City Planning Tax".
◆Please see "this" about property tax land prices based on accessibility.
|Taxpayer||Principle: It is as follows in owners as of January 1 (levy date) specifically every year.
◆Land, house: In real estate register or fixed assets supplement tax roll as owner the registration or person who is registered
◆Depreciable assets: Person who is registered with depreciable assets tax roll as owner
|Tax rate||1. 4%|
Depreciable assets (fixed assets such as structure, machine, tool, appliance, equipment which company and individual use for business)
<example of main depreciable assets> provide equipment, and receive, and strange electric facilities is detailed pavement surface of parking lot, parking device (turntable, machine part), outdoor plumbing equipment, tree planting; outdoor lamp, special large-sized motorcars such as forklifts, reception set, locker, safe, PC, signboard, neon sign, register, air-conditioner, refrigerator, kitchen facilities
☆Person having depreciable assets needs report every year by January 31.
|Standard of assessment||It is "price" to become the basics to calculate property tax.
●How to decide of the price of fixed assets
●Structure of the amount of a tax calculation of 2016 property tax (land)
●Exception about land
(1) Exception of standard of assessment of residential land
(2) Exception of standard of assessment of area designated for urbanization farmland
|The amount of a tax calculation method||Amount of the amount of a tax = standard of assessment X tax rate (1.4%)|
|Reduction of built house||About new house, the amount of a tax is reduced for a certain period of time from the new next fiscal year by kind of built house.
●Reduction system about house
|Tax exemption limit||In the case of under sum that the total of the amount of standard of assessment of property tax to be concerned with raises next, property tax does not suffer from fixed assets which the same person owns in equivalence ward.
Land: 300,000 yen, house: 200,000 yen, depreciable assets: 1,500,000 yen
|Delivery date||The first April second July third December fourth next year February|
|Urban planning tax|
Urban planning tax is property tax and tax to have you put in total according to price of land and house in land to be located in area designated for urbanization (as of April 1, 2010 approximately 76% of city limits of Yokohama-shi) by the Town Planning and Zoning Act and to own targeting at houses every year at the present on January 1 (levy date) to allot for expenses such as city planning business such as construction, maintenance of city planning facilities such as street, park maintenance business.
◎Income and application of urban planning tax allot city planning yield of taxes approximately 56,900 million yen for operating cost approximately 144,400 million yen such as street, park maintenance business or land readjustment project in ... Yokohama-shi (28, Heisei fiscal budget).
◆Amount of the amount of a tax calculation method amount of a tax = standard of assessment X tax rate (0.3%)
It is public information booklet which commented on various taxation system and structure about "summary of property tax" (PDF version) ... property tax clearly.
It is statistical data about the prices of "fixed assets summary record" (PDF version) ... fixed assets.
It is public information booklet in response to various questions about report of "guide of report of depreciable assets" (property tax) (PDF version) ... depreciable assets.
It is explanation document to one where you see "explanation of viewpoints such as tax rolls" (PDF version) ... fixed assets tax rolls
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