Taxation on land

Published 2016 years 06 month 01 Date

Last updated 2016 years 06 month 29 Date

1. Mechanism of evaluation

Based on fixed assets evaluation criteria, and evaluated by the evaluation method that is determined by land category.

● 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 43, 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, we selected the case as well as the standard areas of residential land, the net agricultural land after deducting the amount that corresponds to it if there is an element such as a residential land prospective land in buying and selling example price of the underlying of the standard areas of price ... the calculation , and then evaluated by Hee Jun in the price ... of as a pure forest.
However, the agricultural land has received a diversion of farmland, the situation will be evaluated by the amount after deducting the construction costs from the amount determined based on the assessed value of residential land, etc. to be similar.

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, in particular the special measures from the need of the tax base to reduce it provided 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, which corresponds to the area obtained by multiplying the fixed rate to the area of ​​the land (up to 10 times the floor area of ​​the house)

○ 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, land that land and housing the new construction of housing in levy date (1 month 1 date) are scheduled is being construction, will not be 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.

Home shop
The proportion of living space
Rate of residential land
Lee
Residential dedicated
All part
1.0
Russia
Combination housing of non-leaf
4 minutes less than 1 in 1 more than 2 minutes of
0.5
One or more of 2 minutes
1.0
Ha
The ground floor 5 more refractory Ken
Combination housing is built products
4 minutes less than 1 in 1 more than 2 minutes of
0.5
One or more of 2 minutes 4 minutes less than 3 of
0.75
4 minutes of 3 or more
1.0

○ 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

● residential land

1. Fixed asset tax, you are prompted as follows.

Tax base amount × Tax rate = Tax amount
(Price × 1 / 6)
※ residential land more than 200 square meters will be 1 / 3.

2. However, the price to 24 / 1 or 6 / 1 multiplied by the amount (= the original tax base B) and the tax base is low amount land of 3 year than of 23 year, tax base of 24 year It will be the following: a.

(A) When the 23 taxable standard amount is equal to or more than 90% of B
→ 23 defers to the same amount as the year tax base.

(B) if 23 year tax base is less than 90% of B
→ 23 year tax base + B × 5%
※ However, the amount was calculated by the above-mentioned (i) is, 90% of B in the case of more than 90% of B, 20% of B If less than 20% of B is the tax base of 24 year.

3. It should be noted that the above-mentioned 2. Measures special case of (a) is a transitional measure that was limited to the fiscal 24 year and March 25 year, measures special is no longer from the fiscal 26 year.


● Lots of commercial land, etc.

1. Fixed asset tax, you are prompted as follows.

Tax base amount × Tax rate = Tax amount
(Price × 70%)
※ The "residential land such as commercial land", land ( "residential land ratio quasi-evaluation of the non-land residential land and agricultural land other than residential land is the land and the situation is determined to ratify the evaluation of residential land that are similar called the land ".) says that of.

2. However, the land in the case of the tax base of 24 year compared with 24% of the price of A 70 year of price 23 year or less, tax base of 24 year will be as follows.

(A) 23 year tax if the standard amount is less than or equal to 60% more than 70% of A
→ 23 defers to the same amount as the year tax base.

(B) If 23 year tax base is less than 60% of A
→ 23 year tax base + A × 5%
* However, if the amount calculated in (b) above exceeds A's 60%, A's 60%, and if it falls below A's 20%, A's 20% will be the standard taxable amount for the year 24.

(C) 23 year tax base is A in the case of more than 70% of A 70%

● To illustrate the adjustment measures of tax burden on the land will be as follows.


Adjustment measures of tax burden on land

(Note) Measures exception of residential land is a transitional measure that was limited to the fiscal 24 year and 25 year, from April 26 year will no longer measures special.

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