Property tax is levied on the age registered as owner as of January 1 by register. Therefore, tax of the year is taxed in full even if we sell land and house in the middle of year. In this case we often arrange with seller by contracts between buyer and, about burden method of tax, are performed.
In addition, tax of the year is levied in full equally when we demolish house in the middle of year.
※Change of owner of non-registration house needs application. For more details, please contact house person in charge of ward office Tax Division of ward where assets are located.