How to decide prices of fixed assets

Last update date October 5, 2020

The price of fixed assets is evaluated based on "fixed assets evaluation standard" that the Minister of Internal Affairs and Communications established, and the mayor decides the price and registers with fixed assets tax roll.
It is decided to review the price of land, house every three years, and reappraisal means this. We performed recent reappraisal in 2018.
As a general rule, as for the price of land, house, degree is left unredeemed in the next fiscal year of the reappraisal year and the year after next. But, also, we perform review of price exceptionally when there are conversion and fungohitsuto of classification of land and category about land or when there is remarkable fall of land prices only when there are extension and/or alteration or a part demolition about house.
About evaluation of depreciable assets which are assets for business, we have present status declare every year by January 31 on January 1, and, based on that, it is decided to calculate degree, price every year.

(1) Evaluation of land

We find the price of land based on normal sale price that we calculated based on buying and selling example value based on "fixed assets evaluation standard". But in residential land and residential land the ratio associate;, about the price of land to do, plan equation, adequacy of evaluation by 70% of declared land value price from reappraisal in 1994, and follow in the reappraisal in 2018, and promote equation, adequacy of evaluation.

Evaluation method of residential land

Figure of evaluation method of residential land

(2) Evaluation of house

It is decided to perform evaluation of house by method on the basis of re-building value in "fixed assets evaluation standard".
We take advantage of the basics at reduction of price rate that accepted the number of years in progress after new construction (aging demerit mark correction coefficient) for building costs which is required when this builds house like house to evaluate (re-building value) and are method for price.
How to find concrete price is as follows.

Evaluation of the new enlargement house
In the case of the new enlargement house, we investigate the situation of material and facilities used for roof, outer wall, interior of each room on-site (note 1) and we apply unit price to set of "fixed assets evaluation standard" about those material and demand re-building value. We multiply reduction of price rate by the lapse of time for one year (aging demerit mark correction coefficient) by re-building value that we sought and calculate price (note 2).
(note 1) Investigator (member of ward office Tax Division house fixed-job worker) visits and hears from on-the-spot survey of house.
(note 2) New house is taxed from the next fiscal year of age that we built.
House (existing house) except the new enlargement
House except the new enlargement does review of price in the year of reappraisal every three years. Price after review applies correction coefficient (we said re-building costs rating correction coefficient and were shown with wooden house 1.05, non-wooden house 1.06 by fixed assets evaluation standard for reappraisal of 2018.) set in consideration of trends of building prices of 3 years and demands re-building value newly and we take advantage and demand aging deduction correction coefficient that accepted the number of years in progress after new construction from re-building value that demanded. Afterwards, we compare price after review and price before review and are decided to either low price.

Request for cooperation to new construction, extension and/or alteration house investigation

House which was had new construction or extension and/or alteration of from the next fiscal year of completion of property tax, urban planning tax become taxable.
Investigator (member of ward office Tax Division house fixed-job worker) visits and, based on Local Tax Law, investigates house to calculate valuation to become these amount of a tax basics.
Specifically, we investigate the situation such as roof and outer wall, interior and construction of each room facilities.
As we adjust schedule of investigation after contact beforehand when we hear from investigation, understanding, cooperation, please.
In addition, in the case of investigation, investigator carries "identification of tax collection local public worker" and "identification of fixed assets evaluation assistant".
(about measures to new coronavirus infectious disease expansion)
As the new coronavirus infectious disease prevention, investigator wears mask at the time of investigation.

Reference

When you have any questions, please ask each ward office.

Inquiry to this page

Financial Leading court lady tax part fixation Fixed Property Tax Division Land Section

Telephone: 045-671-2258

Fax: 045-641-2775

E-Mail address [email protected]

Financial Leading court lady tax part fixed Fixed Property Tax Division house charge

Telephone: 045-671-2260

Fax: 045-641-2775

E-Mail address [email protected]

Ward office	Land Section window number, Phone number	House counter in charge number, Phone number	E-Mail address
Aoba Ward	The Aoba Ward the third floor of the government office 51st 045-978-2248	The Aoba Ward the third floor of the government office 50th 045-978-2254	[email protected]
Asahi Ward	The second floor of the Asahi Ward government office Main Building 29th 045-954-6047	The second floor of the Asahi Ward government office Main Building 29th 045-954-6053	[email protected]
Izumi Ward	The Izumi Ward the third floor of the government office 302nd 045-800-2361	The Izumi Ward the third floor of the government office 302nd 045-800-2365	[email protected]
Isogo Ward	The Isogo Ward the third floor of the government office 36th 045-750-2361	The Isogo Ward the third floor of the government office 36th 045-750-2365	[email protected]
Kanagawa Ward	The third floor of the Kanagawa Ward government office Main Building 323rd 045-411-7053	The third floor of the Kanagawa Ward government office Main Building 322nd 045-411-7054	[email protected]
Kanazawa Ward	The Kanazawa Ward the third floor of the government office 302nd 045-788-7749	The Kanazawa Ward the third floor of the government office 301st 045-788-7754	[email protected]
Konan Ward	The Konan Ward the third floor of the government office 32nd 045-847-8360	The Konan Ward the third floor of the government office 32nd 045-847-8365	[email protected]
Kohoku Ward	The Kohoku Ward the third floor of the government office 35th 045-540-2275	The Kohoku Ward the third floor of the government office 34th 045-540-2281	[email protected]
Sakae Ward	The third floor of the Sakae Ward government office Main Building 32nd 045-894-8361	The third floor of the Sakae Ward government office Main Building 33rd 045-894-8365	[email protected]
Seya Ward	The Seya Ward the third floor of the government office 31st 045-367-5661	The Seya Ward the third floor of the government office 31st 045-367-5665	[email protected]
Tsuzuki Ward	The Tsuzuki Ward the third floor of the government office 32nd 045-948-2265	The Tsuzuki Ward the third floor of the government office 33rd 045-948-2271	[email protected]
Tsurumi Ward	The Tsurumi Ward the fourth floor of the government office fifth 045-510-1727	The Tsurumi Ward the fourth floor of the government office sixth 045-510-1730	[email protected]
Totsuka Ward	The Totsuka Ward the seventh floor of the government office 73rd 045-866-8361	The Totsuka Ward the seventh floor of the government office 73rd 045-866-8368	[email protected]
Naka Ward	The fourth floor of the Naka Ward Office Main Building 45th 045-224-8201	The fourth floor of the Naka Ward Office Main Building 44th 045-224-8204	[email protected]
Nishi Ward	The Nishi Ward Office the fourth floor 43rd 045-320-8349	The Nishi Ward Office the fourth floor 43rd 045-320-8354	[email protected]
Hodogaya Ward	The second floor of the Hodogaya Ward government office Main Building 28th 045-334-6250	The second floor of the Hodogaya Ward government office Main Building 29th 045-334-6254	[email protected]
Midori Ward	The Midori Ward the third floor of the government office 34th 045-930-2268	The Midori Ward the third floor of the government office 34th 045-930-2274	[email protected]
Minami Ward	The Minami Ward the third floor of the government office 31st 045-341-1161	The Minami Ward the third floor of the government office 31st 045-341-1163	[email protected]