Property tax (land and houses) and city planning tax (summary)

Focusing on the beneficiary relationship between fixed assets (land and houses) and municipal administrative services, this tax is paid annually according to the asset value.

Please pay to the owner of the fixed assets on January 1 every year.

Please pay for each delivery date four times a year (April, July, December, February of the following year).
In addition, there is a convenient fund transfer system, so please use it.

Property tax is not levied on land and houses owned by the same person in the same ward if the total amount of each taxable standard amount is less than the tax exemption point (300,000 yen for land and 200,000 yen for houses). Hmm.
Also, if the property tax is below the tax exemption point, the city planning tax will not be levied.
(Example)
・When the total taxable standard amount pertaining to land (3 brushes) owned by the same person in the same ward is 250,000 yen, and the total taxable standard amount pertaining to houses (2 buildings) is 500,000 yen.
⇒In this case, land is not taxed because the sum of the standard tax amount is less than the tax exemption point. Houses are taxed because the sum of the standard tax amount is equal to or greater than the tax exemption point.

In order to allocate to city planning projects such as the construction and maintenance of urban facilities such as parks, roads, sewers, etc., for those who own it as of January 1 every year for land and houses in urbanized areas, It is a tax to be paid together with property tax.

From April 1 to April 30, 2024 (excluding Saturday, Sunday, and public holidays)
From 8:45 a.m. to 5:00 p.m.

Tax Division Land and House Contact Office of the ward office where fixed assets are located

Taxpayer of property tax or its proxy/agent

Please bring the following identification documents with a face photo issued by the public office.

• My Number Card (Personal Number Card)
• Driver's license
• Passport　　　　　　　　　　　　　　　　　Etc.

If you are in proxy/agent, you will need a letter of attorney and other documents to confirm that you are in proxy/agent. (In the case of a corporation, please stamp the power of attorney with the representative's seal.)
※For more information, please contact the ward office Tax Division.

If you are dissatisfied with the price of fixed assets that became the basis of taxation, you will receive the tax payment notice after the day when you announced that you registered the prices, etc. in the fixed asset tax book (April 1 every year). Within three months from the day following, you can submit a request for examination to the Fixed Asset Valuation Review Committee.

Please confirm property tax (land, house), city planning tax (details).

If you have any questions, please contact each ward office.