Calculation of tax burden for fiscal 2024 (Example)

Let's calculate the tax amount from the structure of property tax and city planning tax of 2024.
(Example)
Land: 150m2 (Small residential land)
House: Total floor area 104 m2 (wooden two-story wooden house)

• Property tax

（1） Land prices in fiscal 2024: 18,900,600 yen
（2） 2024 main rule tax standard amount of land = (1) x 1/6 = 3,150,100 yen
（3） Standard tax amount for land in fiscal 2023: 3,119,250 yen
（4） Prices for houses in FY2024: 3,113,448 yen

• City planning tax

（9） Land prices in fiscal 2024: 18,900,600 yen
（10） 2024 main rule tax standard amount of land = (9) x 1/3 = 6,300,200 yen
（11） Standard tax amount for land in fiscal 2023: 6,390,750 yen
（12） Prices for houses in FY2024: 3,113,448 yen

（5） Ratio of the previous year's standard tax amount to the main rule tax standard amount (burden level): （3）÷（2）＝0.990＝99.0%

（6） Applicable adjustment measures：
Previous year tax standard amount + (main rule tax standard amount x 5%) ... (7)
(7)＞(2) Since (7) exceeds the standard tax amount of the main rule tax, the standard tax amount will be the standard tax amount for 2024.

（8） Standard tax amount for fiscal 2024: ＝(2) Standard tax standard amount = 3,150,100 yen

（8） (4) The standard tax amount of the land calculated in (the price is the standard tax amount) of the house (the price is the standard tax amount.) Additional tax is the standard amount of property tax.
（8） Land: 3,150,100+(4) House: 3,113,448＝6,263,548

(rounded down to less than 1,000 yen)
6,263,000 yen

6,263,000 x 1.4% (tax rate) = 87,682
(rounded down to less than 100 yen)
87,600 yen

（13） Ratio of the previous year's standard tax amount to the main rule tax standard amount (burden level): （11）÷（10）＝1.104＝101.4％

（14） Applicable adjustment measures： Because the burden level exceeds 100%, it is reduced to the standard tax amount for the main rule ... (15)

（15） From now on, the standard tax amount will be the standard tax amount for fiscal 2024.

（16） Standard tax amount for FY2024 = (10) Main rule tax standard amount = 6,300,200 yen

（16） (12) the standard tax amount of the land calculated in (12) the standard tax amount of the house (price is the standard tax amount) The sum of this is the standard tax amount of the city planning tax.

（16） Land: 6,300,200+(12) House: 3,113,448＝9,413,648

(rounded down to less than 1,000 yen)
9,413,000 yen

9,413,000 x 0.3% (tax rate) = 28,239
(rounded down to less than 100 yen)
28,200 yen

• Property tax

87,600 yen

• City planning tax

28,200 yen

• Total

115,800 yen

(Note) The tax burden differs depending on the individual land and house.

In addition, reduction measures may be applied to newly built houses. Specifically, please see page of property tax reduction system for newly built house.

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