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Fixed Assets Tax & City Planning Tax(固定資産税・都市計画税)

Last updated date:2019/3/6

個人の市民税 法人の市民税 固定資産税・都市計画税 その他の市税:軽自動車税市たばこ税/特別土地保有税/入湯税 事業所税

Fixed Assets Tax (Koteishisan-zei), City Planning Tax (Toshikeikaku-zei)

What is "Fixed Assets Tax"?

Fixed assets tax, which is assessed and collected annually, focuses on the benefits and services which fixed assets owners of land, buildings, and depreciable assets receive from the City by virtue of their ownership of those fixed assets.

What is "City Planning Tax"?

City planning tax is assessed together with fixed assets tax on the owners of land and buildings within the urbanization area as of January 1 in the year of assessment. It is to provide a source of funds for the implementation of city planning projects such as the construction and maintenance of roads, the provision of water supplies, the maintenance and management of rivers and watercourses and the provision of educational facilities.

What are "fixed assets"?

The term “fixed assets” is used collectively for land, houses and buildings, and depreciable assets.
“Fixed assets” are classified as follows:

The classification of fixed assets
[Land]Rice fields, farms, residential land, mineral springs, ponds and swamps, forests, stock farm, wilderness, and other categories of land
[Buildings]Residential buildings, offices, stores, factories, warehouses, and other categories of buildings
[Depreciable assets]Assets utilized for business such as structures, machinery, equipment, tools, instruments, fixtures that are subject to depreciation under corporate or income tax law. However, vehicles subject to vehicle tax or light motor vehicle tax are excluded.

Who pays it? [Taxpayers]

Fixed assets tax is levied on owners of land, buildings, and depreciable assets as of January 1 each year.

When and how is it liable?

In principle, it is liable in four installments during the course of a year according to the tax notice sent to taxpayers in April. Taxes can be paid in the ward office, financial institutions, or a convenience store. Bank transfers can also be used.

*Please note that tax bills with no barcodes cannot be paid at convenience stores.

How is the amount of tax liability calculated?

(1) First the fixed assets are valued. A formula specified by law is then applied to the fixed assets value to obtain the tax base, which is used to calculate the amount of tax liability.

(2) The amount of tax liability is calculated by multiplying the tax base by the appropriate tax rate.

Amount liability = Tax base × tax rate (fixed assets tax:1.4%, city planning tax:0.3%)

(3) The tax bill is issued to the person assessed.

*The valuation of fixed assets follows the “Valuation standards of fixed assets(Koteishisan-hyouka-kijun「固定資産評価基準」)” given by the national government. It is authorized by the Mayor by the end of March each year.
*Persons owning depreciable assets must declare them by January 31 for valuation.

☆Tax exemption limits[Menzei-ten「免税点」]

In the event that the total tax bases of land, buildings and/or depreciable assets owned by the same person within the municipal boundaries (within the same ward) do not reach their respective threshold values (i.e. exemption limits, see below), the owner will not be held liable to pay fixed assets tax on fixed assets in question in the same ward.

●Land → \300,000 ●Buildings → \200,000 ●Depreciable assets → \1,500,000

☆Request for cooperation in house investigation[Kaoku-chousano-onegai「家屋調査のお願い」]

Houses that are newly built or inproved upon will become subject to fixed assets tax and city planning tax from the year following the year of completion. An investigator will visit based on the Local Tax Law(chihouzei-hou「地方税法」) to calculate an agreed value which will become the basis of these taxes.
Specificallly, the roof, the outside walls, the interior of each room, and the situation of the building utility etc will be investigated.
We will contact you to schedule the visit of the investigator beforehand, and we ask for your kind understanding and cooperation.
When visiting, the investigator will be carrying official proof of tax collection (chouzei-riin-shou「徴税吏員証」)and fixed assets evaluation assistance member ID(koteishisan-hyouka-hojoin-shou「固定資産評価補助員証」).

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