Of the price of land is various

Last update date April 1, 2019

The price of land in property tax (valuation) calculates 70% of declared land value price as aim. About public land evaluation, there is something like next table besides.

Public land evaluation
Name	Purpose, contents	Announcement time	The jurisdiction
Declared land value price	We make the price as of January 1 of standard ground which we chose in city planning areas of the whole country public, and are done with index of general land transaction price. Specifically, the Ministry of Land, Infrastructure, Transport and Tourism (Land Appraisal Committee) is decided based on evaluation evaluation by real estate appraiser.	The every year end of March	The Ministry of Land, Infrastructure, Transport and Tourism
Land prices investigation price	As thing supplementing declared land value price, prefectural governors are decided at price based on evaluation evaluation of real estate appraiser based on country use plan law enforcement order as standard equipment about standard place of each metropolis and districts as the point of price on July 1.	The every year end of September	The metropolis and districts
Inheritance tax roadside value	For taxation of inheritance tax and gift tax, we decide to set by 80% degree of declared land value price at price attached by street in city area every year in each Regional Taxation Bureau.	The every year beginning of July	Regional Taxation Bureau
Property tax roadside value	With the price attached for taxation by street of property tax, it is decided to set in the municipalities every three years by 70% of declared land value price. In addition, we evaluate valuation of property tax depending on the present situation based on this roadside value and are decided.	The beginning of April of the reappraisal year	The municipalities

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

Telephone: 045-671-2258

Fax: 045-641-2775

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