Special provisions for land

As for the tax standard of property tax and city planning tax, the price is originally the standard tax amount (referred to as the main rule tax standard amount) according to the provisions of the Local Tax Law, but for residential land, special provisions of the tax standard are provided. The amount calculated according to the table below is the main rule tax standard amount.
This exception of the tax standard for residential land is applied to small residential land with a part of 200m2 or less and general residential land with a part exceeding 200m2.

Agricultural land in the urbanized area is originally supposed to be taxed based on the same price as residential land, but in order to mitigate the relationship with the tax burden on residential land and the increase in the tax burden associated with urbanization, There are special cases, and the tax burden is reduced. Specifically, the price is multiplied by the following special rate to determine the standard tax amount.

• Property tax: Standard tax amount = price x 1/3
• City planning tax: Standard tax amount = price x 2/3

In addition, this exception does not apply to farmland for which conversion of farmland law was reported.

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