Published 2016 years 06 month 01 Date
Last updated 2022 years 06 month 07 Date
1. Mechanism of evaluation
Determined by area based on fixed asset evaluation criteriaEvaluate according to the evaluation method.
● land category
Land category is, residential land, (referred to in conjunction with agricultural land.) Fields and vineyards, says spas, ponds, forests, pastures, the wilderness and hybrid location. Land category on the evaluation of the fixed asset tax, regardless of the land category on the registry, it depends on the land category of the current state of the 1 month 1 day of the year (levy date).
● acreage
Acreage depends on the acreage that has been registered in the registry as a general rule.
● valuation (price)
Valuation is based on the fixed assets evaluation criteria, we look for the normal sale price, which was calculated based on the buying and selling example value as a basis.
Evaluation method by site
Evaluation Method of A residential land
Heisei 6 from year "valuation of residential land is. That 7 divided about such as land prices posted price" provided the criteria of evaluation that, in NAGAWA on the basis of the criteria we are evaluated as follows.
(1) town was divided into regional segments of 42, setting the standard residential land in each of its regions.
(2) implementation of the appraisal by a real estate appraiser for the standard residential land.
(3) determine the 7 percentage of the appraised value as a valuation of each of the standard residential land.
(4) determine the price and standard residential land and Hee Jun for each brush.
Lee farmland, evaluation method of forest
As a general rule, standard land is selected in the same way as for residential land, and the price of the standard land ... Pure farmland after deducting the equivalent value if there is an element as an estimated residential land in the actual sales price that is the basis of the calculation. , The price as a pure mountain forest ... will be evaluated.
However, for farmland that has been converted to farmland, the value obtained by deducting the construction cost from the value obtained based on the evaluation value of residential land, etc. with similar situations will be evaluated.
U ranch, wilderness, evaluation method of hybrid land, etc.
Residential land, agricultural land, as in the case of the forest, and then evaluated by a method such as based on the assessed value of buying and selling example value and the vicinity of the land.
2. Special Provisions for Taxation standard for residential land
For residential land, special taxation standard measures have been established for the purpose of reducing the tax burden.
The ○ residential land, has the following two.
A. Private residential land which is provided for use of the premises of (exclusively houses offer for the people of the residence)
All of the land (up to 10 times the floor area of the house)
B. Combination residential land which is provided for use of the site of the (house to be subjected to the use of part of a person's residence)
Land equivalent to the area obtained by multiplying the area of the land (up to 10 times the floor area of the house) by a certain rate
○ The residential site land which is provided for use of, maintain their housing, or says one-field land that is being used in order to fulfill its utility.
Therefore, the land on which a new house is planned to be built or the land on which a house is being built on the due date (January 1) is not considered as a residential site.
● range of residential land
The area of the subject to "residential land" of special measures is calculated by multiplying the rate of residential land in the following table to the site area of the house.
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Home shop
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The proportion of living space
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Rate of residential land
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Lee
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Residential dedicated
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All part
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1.0
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Russia
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Combination housing of non-leaf
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4 minutes less than 1 in 1 more than 2 minutes of
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0.5
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One or more of 2 minutes
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1.0
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Ha
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The ground floor 5 more refractory Ken
Combination housing is built products |
4 minutes less than 1 in 1 more than 2 minutes of
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0.5
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One or more of 2 minutes 4 minutes less than 3 of
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0.75
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4 minutes of 3 or more
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1.0
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○ residential land is, by its area, special measures are divided into small-scale residential land and other residential land will be applied.
● small scale residential land
○ 200mTwoThe following residential land (200mTwo200m 1 units per house if more thanTwoThe part) until you called a small-scale residential land.
○ The tax base of small-scale residential land, there are special measures to the amount of 6 of 1 worth of price.
● Other residential land
○ Residential land other than small-scale residential land is called other residential land. For example, 500mTwoIf the residential land (site of Detached house), 200mTwoMinute in a small residential land, the rest of the 300mTwoMinutes will be other residential land.
○ For the tax base of other residential land, there is a special measure to be the amount of 3 of 1 worth of price.
3. How to determine the amount of tax of residential land
● Lots of commercial land, etc.
1. The fixed asset tax amount is calculated as follows.
Standard taxable amount x tax rate = tax amount
(Price x 70%)
* "Residential land such as commercial land" means residential land other than residential land.
2. However, for land where the standard taxable amount for the XNUMXrd year of Reiwa is less than the price for the XNUMXth year of Reiwa (hereinafter referred to as A), the standard taxable amount for the XNUMXth year of Reiwa is as follows.
(A) When the standard taxable amount for the 70rd year of Reiwa exceeds XNUMX% of A
→ 70% of A
(B) When the standard taxable amount for the 60rd year of Reiwa is 70% or more and XNUMX% or less of A
→ The amount will remain the same as the standard taxable amount for the XNUMXrd year of Reiwa.
(C) When the standard taxable amount for the 60rd year of Reiwa is less than XNUMX% of A
→ Reiwa 5rd year taxable standard amount + A x XNUMX%
* However, if the amount calculated in (c) above exceeds 60% of A, 60% of A will be the standard taxable amount for the 20th year of Reiwa, and if it is less than 20% of A, XNUMX% of A will be the standard taxable amount. ..
● residential land
1. The fixed asset tax amount is calculated as follows.
Standard taxable amount x tax rate = tax amount
(Price x 1/6)
* 200mTwoThe residential land that exceeds is 1/3.
2. However, if the amount obtained by multiplying the price of Reiwa 1 by 6/1 or 3/XNUMX (= original taxable standard amount, hereinafter referred to as B) exceeds the following amount, the following amount will be Reiwa XNUMX It is the standard taxable amount for the year.
Standard taxable amount for the 5rd year of Reiwa + B x XNUMX%
* However, if the amount calculated above is less than 20% of B, 20% of B will be the standard taxable amount for the XNUMXth year of Reiwa.
● To illustrate the adjustment measures of tax burden on the land will be as follows.
