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Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Exception about land
Property tax, urban planning tax
●-Exception about land

(1) Exception of standard of assessment of residential 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.

●Exception of division and standard of assessment of residential land
DivisionThe use situation and area division of landThe amount of main rule standard of assessment
Property taxUrban planning tax
House
House
Business
The ground
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

※In the case of apartment, apartment, parts less than (number of houses *200m2) become small residential land.

Exception of division and standard of assessment of residential land

(2) Exception of standard of assessment of area designated for urbanization farmland

 Farmland is sorted in taxation as follows.

Farmland area designated for urbanization farmland…It is farmland except things which received designation of urban agricultural area by farmland in area designated for urbanization. General farmland…It is farmland in controlled urbanization zone and urban agricultural area (but farmland which caught permission of conversion is removed.) .

 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

Yokohama-shi top menu > Finance Bureau > Page of yokohama city tax > City tax of Yokohama-shi > Exception about land
Yokohama-shi finance Leading court lady tax part fixed Fixed Property Tax Division (Land Section) - telephone: 045-671-2258 - 59 - FAX: 045-641-2775

Email: za-koteishisanzei@city.yokohama.jp
Making day: March 25, 2011 The last update date: March 25, 2011
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