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Taxation on house

Published 2016 years 06 month 01 Date

Last updated 2022 years 06 month 07 Date

1. Definition of house

The house has an the like roofs and wall or to this, a structure has been fixed to land, refers to those in which a may be subjected to its intended use.

In addition, the house in the property tax, "dwelling house, shop, factory (including power plants and substations.), Refers to the warehouse and other buildings, are those which have the same building and its significance of real estate Registration Act, and therefore refers to the building should be registered in the registration book. "and have been.

Small storeroom, will be subject to garage the like are also taxable.

2. Mechanism of evaluation

Based on the fixed assets evaluation criteria by the Ministry of Internal Affairs and Communications was established, to evaluate the re-building price in standard.

The reconstruction value, at the time of evaluating the same as house as the object of evaluation, means the construction costs that would be required if you shall be newly constructed to that location.

● new construction, evaluation of the build-house

Valuation= Number of points x Price per point
The number of scores= Reconstruction cost score x Aged deduction correction rate x Snow-covered cold region correction rate
Price per point score= XNUMX yen x correction rate based on price level x correction rate based on design management costs

※ secular deduction correction factor

It represents the situation depreciation amount due to wear and tear caused by the passage of years after construction of the house, and have been established according to the structure and application classification, etc. of a house in the fixed assets evaluation criteria.

※ cold and snowy correction factor

Houses located in cold, snowy regions is based rate is determined in accordance with the classification of grade areas of the cold and snowy region.
Nagawa Town has 0.82 wooden structures and 1.00 non-wooden structures (0.97 for lightweight steel structures, etc.)

Correction rate by the price level ※

Material costs of the house, taking into account the regional disparities in construction costs of labor costs, etc., have been established in a separate wooden houses and non-wooden house.
Nagano Prefecture, wooden 0.95, non-wooden 1.0

Correction rate by the design and administrative expenses ※

Taking into account the ratio, etc. for the construction costs of general and administrative expenses burden and design management costs are usually included in the construction costs of the houses have been established.
All municipalities, wooden 1.05, non-wooden 1.10

● evaluation of the house other than the newly built house (conventional minutes house)

Valuation, but by evaluating the revised standard in the base year as well as the evaluation of newly built houses will be the revaluation, if that amount exceeds the amount of the previous year, it is deferred to the value of the previous year .

3. Reduction measures for new housing

For new construction is residential, new construction after a certain period of time, fixed asset tax will be reduced.

The application of the reduction measures is as follows.

● applies to is housing that meets the following requirements.
It is A private houses and combination housing. (It should be noted that the combination housing, the proportion of residential part will be limited to the more than 2 of 1 minutes.)
B Floor area requirement: 50 square meters (40 square meters for rental housing other than detached houses) or more and 280 square meters or less

※ For the floor area of ​​the division owned buildings such as condominiums, to determine the "floor area of ​​the share portion of ratably in the floor area + share of the proprietary part." It should be noted that, for such as rental apartments as well, to determine by a method in accordance with classification owned a house for each independently compartment portion.

● range is reduced

Only the part of the newly built residential house that is used as a residence (residential part) is subject to the reduction, and the store part and office part of the combined housing are not subject to the reduction.In addition, if the floor area of ​​the part used as a residence is up to 120 square meters, all of it will be subject to reduction, and if it exceeds 120 square meters, the portion equivalent to 120 square meters will be subject to reduction.

● amount is reduced

2 of 1 worth of fixed assets tax, which corresponds to the above-mentioned reduction target will be reduced.

● Duration to be reduced
For general housing ………… For 3 years after new construction
             (Middle and high-rise fireproof houses with 3 floors or more are for 5 years)
For long-term excellent housing …… 5 years after new construction
             (Middle and high-rise fireproof houses with 3 floors or more are for 7 years)

4. About house survey

If you have new construction or build-house is complete, tax officials in terms of the contact you would like to ask in the survey.

Since the investigation time will be completed in about 30 minutes, thank you to witness towards the owner or agent.

5. A notification if there is a change in the building

Fixed asset tax on houses, are taxed to the house, located in every year, "January 1".

When a building is newly built or expanded, it will be taxed from the following year, and when it is demolished, it will not be taxed from the year after it is demolished.

Even if the demolition of the house, so there is also a case report is the thing that broke difficult to grasp without, will also be the cause that would be taxed by mistake. If you have new construction, extension or if the buildings are demolished the building please contact us.

In addition,

And an intact registration of the buying and selling building

- It was the transfer of ownership of unregistered buildings inheritance and the like.

• The building was new and extension

- The demolition of the building

Case, notification is required.


Affairs Division tax engagement
TEL : 0268-75-2063