|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 office tax|
|Property tax, urban planning tax|
|●－Exception about land|
As for the standard of assessment of property tax, urban planning tax, price is originally the amount of standard of assessment (called the amount of main rule standard of assessment.) by fate of Local Tax Law, but, about residential land, exception of standard of assessment is established, and well-thought sum becomes the amount of main rule standard of assessment by lower table.
Exception of standard of assessment of this residential land is divided into small residential land of parts less than 200m2 and general residential land of part more than 200m2 and is applied.
|Division||The use situation and area division of land||The amount of main rule standard of assessment|
|Property tax||Urban planning tax|
|Small residential land||Sites such as house or apartment||Parts less than 200m2||(exception rate) price X 1/6||(exception rate) price X 1/3|
|General residential land||Part more than 200m2||(exception rate) price X 1/3||(exception rate) price X 2/3|
|Non-residential land||Site and vacant land except houses such as store, factory||The amount of price = main rule standard of assessment|
Farmland is sorted in taxation as follows.
It is decided to tax based on price at the same level as residential land, but because relations and city with tax burden of residential land relax increase of tax burden with becoming, there is the following exception, and, in the farmland in area designated for urbanization, tax burden is originally reduced. Specifically, we multiply next exception rate by price and find the amount of main rule standard of assessment.
●Property tax: Amount of main rule standard of assessment = price X 1/3 ●Urban planning tax: Amount of main rule standard of assessment = price X 2/3