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Exception about land

Last update date March 25, 2019

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 part which is with 200 square meters or less of and general residential land of part more than 200 square meters and is applied.

Exception of division and standard of assessment of residential land
Division The use situation and area division of land Of property tax
The amount of main rule standard of assessment

Of urban planning tax
The amount of main rule standard of assessment

Small residential land Part (explanatory note) which is with 200 square meters of sites such as house or apartment or less of A one-sixth price X (exception rate) A one-third price X (exception rate)
General residential land Part (explanatory note) more than 200 square meters of sites such as house or apartment A one-third price X (exception rate) Two-thirds price X (exception rate)
Non-residential land Site and vacant land except houses such as store, factory The amount of price = main rule standard of assessment The amount of price = main rule standard of assessment

(remarks) As for the cases such as apartment, apartment, part or less (*200 square meter of number of houses) becomes small residential land.
(explanatory note) Range of residential land becomes to 10 times of floor space of house.

Among single-family houses of 300 square meters of plottage, small residential land, for 100 square meters become the public residential land 200 square meters of minutes.

Farmland is sorted in taxation as follows.
Division of farmland Target farmland
Area designated for urbanization farmland It is farmland except things which received designation of designated agricultural plot by farmland in area designated for urbanization farmland.
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 the following exception rate by price and seek the amount of main rule standard of assessment.

  • Property tax: A one-third amount of main rule standard of assessment = price X
  • Urban planning tax: Two-thirds amount of main rule standard of assessment = price X

In addition, about farmland where report of conversion of Agricultural Land Law was made, there is no application of this exception.

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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Page ID: 726-593-279

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