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Structure of the amount of a tax calculation of 2020 property tax (land)

Last update date April 1, 2020

As for the amount of a tax of property tax, urban planning tax of residential land, the system is such that the amount of a tax of the year is fixed according to ratio of amount of standard of assessment (burden standard) in last year for price (the amount of main rule standard of assessment).
It becomes like the chart below to be concrete when we illustrate structure of the amount of a tax calculation.

Structure of the amount of a tax calculation of property tax (land)

Method of the amount of a tax calculation of residential land

We perform the amount of a tax calculation of residential land according to the next procedure.

(1) Judgment of division of residential land…It is determined which division of small residential land, general residential land or non-residential land you correspond to.

(2) Calculation of burden standard…By the next expression, we seek ratio of amount of standard of assessment (burden standard) in last year for price (the amount of main rule standard of assessment).

Amount of 2019 standard of assessment ÷ 2020 price (the amount of main rule standard of assessment)

(3) Calculation of the amount of standard of assessment…According to ratio that we sought in (2) for each division of residential land which we judged in (1), we apply to table to raise below and we apply burden adjustment measures and demand the amount of standard of assessment in 2020.

(4) The amount of a tax calculation…The amount of 2020 amount of a tax = 2020 standard of assessment X tax rate (1.4% of property tax, urban planning tax 0.3%)

Burden adjustment rate list
(1) Division of residential land (2) Ratio of amount of last year standard of assessment for price (the amount of main rule standard of assessment) (burden standard) (3) Calculation (burden adjustment measures) of the amount of standard of assessment
Small residential land
And general residential land
We exceed 100% Pull out to the amount of main rule standard of assessment (note 1)
100% or less of things

Amount of last year standard of assessment + (*5% of amount of main rule standard of assessment)
※But when it exceeds the amount of main rule standard of assessment, we assume the amount of main rule standard of assessment and considerably do 20% with sum 20% when it is less.

Commercial areas (non-residential land) We exceed 70% Pull out to 70% of prices (note 2)
Things 70% or less of more than 60% We are left unredeemed in last year by standard of assessment frame
Less than 60% of things

Amount of last year standard of assessment + (*5% of prices)
※The calculation result mentioned above
When it exceeds 60% of prices
→*60% of prices
When it is less than 20% of prices
→*20% of prices

(note 1)
In case of "reduction to the amount of main rule standard of assessment" how to find amount of 2020 standard of assessment is as follows.

Property tax
Small residential land: A one-sixth amount of 2020 standard of assessment = price X
General residential land: A one-third amount of 2020 standard of assessment = price X
Urban planning tax
Small residential land: A one-third amount of 2020 standard of assessment = price X
General residential land: Two-thirds amount of 2020 standard of assessment = price X

(note 2)
In case of "reduction to 70% of prices" how to find amount of 2020 standard of assessment is as follows.
 *70% of amount of 2020 standard of assessment (property tax and urban planning tax) = prices

Reference

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

                                                                                                                                                                                                                                                    
Each ward office Tax Division property tax (land) charge
Ward officeWindowPhone numberE-Mail address
Aoba WardThe Aoba Ward the third floor of the government office 51st045-978-2248[email protected]
Asahi WardThe second floor of the Asahi Ward government office Main Building 29th045-954-6047[email protected]
Izumi WardThe Izumi Ward the third floor of the government office 302nd045-800-2361[email protected]
Isogo WardThe Isogo Ward the third floor of the government office 36th045-750-2361[email protected]
Kanagawa WardThe third floor of the Kanagawa Ward government office Main Building 323rd045-411-7053[email protected]
Kanazawa WardThe Kanazawa Ward the third floor of the government office 302nd045-788-7749[email protected]
Konan WardThe Konan Ward the third floor of the government office 32nd045-847-8360[email protected]
Kohoku WardThe Kohoku Ward the third floor of the government office 35th045-540-2275[email protected]
Sakae WardThe third floor of the Sakae Ward government office Main Building 32nd045-894-8361[email protected]
Seya WardThe Seya Ward the third floor of the government office 31st045-367-5661[email protected]
Tsuzuki Ward  The Tsuzuki Ward   the third floor of the government office 32nd045-948-2265[email protected]
Tsurumi WardThe Tsurumi Ward the fourth floor of the government office fifth045-510-1727[email protected]
Totsuka WardThe Totsuka Ward the seventh floor of the government office 73rd045-866-8361[email protected]
Naka WardThe fourth floor of the Naka Ward Office Main Building 45th045-224-8201[email protected]
Nishi WardThe Nishi Ward Office the fourth floor 43rd045-320-8349[email protected]
Hodogaya WardThe second floor of the Hodogaya Ward government office Main Building 28th045-334-6250[email protected]
Midori WardThe Midori Ward the third floor of the government office 34th045-930-2268[email protected]
Minami WardThe Minami Ward the third floor of the government office 31st045-341-1161[email protected]

Inquiry to this page

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

Telephone: 045-671-2258

Telephone: 045-671-2258

Fax: 045-641-2775

E-Mail address [email protected]

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