text: Property tax | Kurobe City
  Property tax is tax that land, house, depreciable assets cost, and it is familiar tax, and it is main resources along with municipal tax like income tax and residence tax for we tax payer in the city.
  Ⅰ. Person (taxpayer) that property tax is imposed
  Ⅱ. Deadline of the delivery of property tax
  Ⅲ. General inspection, reading of tax roll
  Ⅳ. Evaluation of fixed assets
  Ⅴ. Calculation of property tax
  Ⅵ. Land
  Ⅶ. House
  Ⅷ. Depreciable assets
  Ⅸ. Proposal of examination
  Ⅹ. Query
  XII. Various reports
  Taxpayer of property tax is owner of land, house, depreciable assets as of January 1 (levy date) every year.
  But, in cases that person had the registration (registration) of as owner dies before levy date, people who, in fact, own land, house become taxpayer as of levy date.
  ※In this case we appoint person (representative) becoming temporary holder of a title deed of interval before succeeding and being registered from heir, and it is necessary to have you submit heir representative-designated (change) notice. When there is not report, we may appoint heir representative in city. In addition, report is necessary again when we change heir representative.
  Style of heir representative-designated (change) notice is this
  ※When owner of land and building passes away, process of the inheritance registration is necessary in the Legal Affairs Bureau.
  For more details, ask to window of Legal Affairs Bureau.
  About the inheritance registration of land and building << Toyama region Legal Affairs Bureau (external link)≫
  ※It is transferred to the suburbs, and taxpayer can set tax payment administrator (person having you pay your tax instead) when management of the tax payment becomes difficult. You have entry from, both sides becoming taxpayer, tax payment administrator, and please submit to tax payment administrator setting (cancellation, change) report (approval application) book. Report is necessary about cancellation, change of tax payment administrator.
  Style of tax payment administrator setting report is this
  We send out the tax payment notification every year in the middle of April. As for the deadline of the delivery, it is as follows.
  ※In the case of Saturdays, Sundays and holidays, deadline of the delivery becomes next business day.
  As for the land values, inspection account book, house price can inspect inspection account book to judge tax payer owning fixed assets in the city whether evaluation of land and house of self is appropriate through other land and comparison with the price of house.
  Reading of fixed assets tax roll goes all year (fee 300 yen), but issues chisel during period of general inspection, copying of land tax ledger with fee for free. (it costs copy charges 10 yen/piece separately)
  Evaluation of fixed assets is carried out based on fixed assets evaluation standard that the Minister of Internal Affairs and Communications established, and the mayor decides the price and calculates the amount of standard of assessment (thing becoming the basics of the amount of a tax calculation) based on this price.
  The amount of fixed assets amount of a tax = standard of assessment X tax rate (1.6%)
  ・Tax exemption limit
  When land, house, net total of the amount of each standard of assessment of depreciable assets are less than the following amount of money, property tax is not levied.
  1.Structure of evaluation
  Based on fixed assets evaluation standard, we evaluate by evaluation method set according to classification of land and category. As a general rule, as for the valuation, reappraisal is carried out in the standard year (as for ha 2018 latest as for every three years, the next time 2021).
  2.Classification of land and category
  In classification of land and category residential land, field and field (is called farmland in total.) There is, forest, but classification of land and category in evaluation of property tax depends on classification of land and category of the present situation of January 1 (levy date) of the year regardless of classification of land and category on register.
  But farmland which caught farmland conversion permission (Agricultural Land Law Article 4, Article 5) is excluded.
  3.Acreage of a plot of land
  As a general rule, acreage of a plot of land depends on acreage of a plot of land on register.
  4.Valuation of land
  We seek based on normal sale price (price that reflected original value except circumstances between the people concerned from real transaction price appropriately) that we calculated from buying and selling example price.
  In addition, as for the valuation of residential land, 70% such as declared land value price and evaluation price by real estate appraisers is evaluated as aim.
  5.Adjustment measures of tax burden of land
  Measures to raise tax burden gently are taken for land where ratio of burden is low while land where ratio of burden is high reduces tax burden after 1997 to get rid of difference (the situation that, e.g., varies in the amount of a tax of fact even if it is land of the same valuation) of tax burden for valuation by area and soil and leaves unredeemed.
  It is this about burden adjustment measures
  ・ Evaluation method of residential land
  When mainly evaluate residential land forming form of city area, by "city area residential land rating system" that touched price for each road (roadside value method), do not come to mainly form form of city area; when local, evaluate by "other residential land rating systems" (the standard ground ratio associate method).
  In Kurobe City, area except the above applies "other residential land rating systems" by "city area residential land rating system" with whole Mikkaichi, of Ikuji, Ishida, country house, village camellia, large offering to a priest, Maesawa, Ogyū.
  (1)Evaluation method by city area residential land rating system
  ① In consideration of road or convenience, we sort the situation resemblance district.
  ② It faces main line for each situation resemblance district, and scale or shape choose standard residential land.
  ③ ②We attach price (roadside value) of the line concerned by 70% of evaluation price that real estate appraiser calculated residential land (standard residential land) of this.
  ④ ③We attach other roadside values in comparison with the situation of the line concerned based on roadside value of this.
  ⑤ We consider in frontage, depth and shape for each image place (we see from the viewpoint of use and are unit of land with unity geographically) and, based on roadside value, calculate valuation.
  Correction coefficient by example) valuation = roadside value X frontage correction coefficient X depth correction coefficient X shapes
  (2)Evaluation method by other residential land rating systems
  ② Scale or shape choose standard residential land for each situation resemblance district.
  ③ ②We attach valuation by 70% of evaluation price that real estate appraiser calculated residential land (standard residential land) of this.
  ④ To valuation of standard residential land the ratio associate; do, and attach valuation of residential land in the situation resemblance district.
  6.Special measures of standard of assessment for residential land
  About residential land, special measures are established by the area of the residential land from need to reduce the tax burden in particular as follows.
  ※Range of residential land
  Area of "residential land" targeted for special measures multiplies rate of residential land of the next table by plottage of house and demands.
  We say plot place that is used we maintain the house with land offered for one of site of house or to achieve the effect.
  Therefore, land where land where construction of house is planned newly in the levy date (January 1) or house is built is not done with site of house.
  But about land which these houses are building replacing with the existing house concerned,
  ・Being site same as site of house before rebuilding
  ・As a general rule, owner of house after rebuilding being the same as owner of house before rebuilding
  ・It being expected that we start new construction or are filing for building certification application as of levy date and are completed by the end of the year
  When we meet all of this, we will handle based on application of owner as residential land.
  1.With house
  Generally, it takes root in land and is built and has thing which is similar to roof and enclosure or this, and it is building having constant space cut off, and the outside world that can exceed wind and rain independently says thing which is in a state which uses such as the residence, work, storage can offer (according to regulations of real estate registration rule Article 111).
  2.Structure of evaluation
  Based on fixed assets evaluation standard, we evaluate re-building price in standard.
  As a general rule, as for the valuation, reappraisal is carried out in the standard year (as for ha 2018 latest as for every three years, the next time 2021).
  3.Valuation of house
  (1)Valuation of the new enlargement house
  Re-building price X aging demerit mark correction coefficient
  ※Re-building price
  Building costs which is required when it is said that we enlarge thing which is the same as house which became a target of evaluation at the time of evaluation newly in the place. We piled up evaluation according to parts such as roof, outer wall, ceiling
  In this case, structure, scale, form, function of house are the same, and, with "the same thing" to be able to put, material and the quantity constituting the house concerned say approximately similar thing at the point of evaluation.
  ※Aging demerit mark correction coefficient
  We expressed reduction of price by the situation of wear to produce by progress of the number of years after construction of house
  (2)Valuation of house (for convention house) except the new enlargement house
  We demand by expression like evaluation of the new enlargement house mentioned above, but re-building price considers change of building prices. But, as a general rule, decision value is left unredeemed to value in last year when valuations calculated by the expression mentioned above exceed value of last year without being raised.
  ※Re-construction of house price is sought for convention by the following expressions.
  Change ratio of re-building price X architecture prices of re-building price = previous standard year
  4.Reduction measures of new house
  About new house, there are the following reduction measures.
  It is targeted for application (house satisfying the next important matter)
  (1)Being exclusive house and combination house. (in addition, thing having a half or more of ratios of residence part about combination house.)
  (2)Floor space being 280 square meters or less 50 square meters (in the case of apartment 40 square meters) or more.
  ※A half of the fixed assets amount of a tax equivalent to 120 square meters of shares in floor spaces of residence part is reduced.
  5.The foundation of reduction system of repair house
  ・Property tax reduction system of earthquake-resistant repair house was founded in 2006 by the taxation system revision.
  ・Property tax reduction system of barrier-free repair house was founded in 2007 by the taxation system revision.
  ・Property tax reduction system of energy saving repair house was founded in 2008 by the taxation system revision.
  6.To person added house to newly
  As it is necessary to calculate fixed assets valuation when house is enlarged newly, on convenient day, please let house evaluation call. As we will investigate the house, I would like to speak to observer. Person added house to newly, please contact Tax Affairs Division.
  7.To person who demolished house
  Please report where demolition is planned when we demolish house or to Tax Affairs Division. As you may be going to be just taxed, please do not forget that there is not report.
  Report of demolition of house is this
  1.With depreciable assets
  He/she runs factory or store in company and individuals and, with machine, appliance, equipment using for the business, says counted thing to loss of money or necessary expense in calculation of Corporate Tax Law, Income Tax Law.
  Main thing is this
  Owner of depreciable assets, please report the situation of depreciable assets as of January 1 (levy date) every year by January 31. We evaluate every year and, based on this, decide the price.
  Report style is this
  Based on fixed assets evaluation standard, we evaluate in consideration of decrease in value depending on the number of years (reduction of price) based on the acquisition value in progress after the acquisition.
  ・Amount of money that you should usually expend to acquire acquisition value ... depreciable assets
  (the acquisition value in corporation taxes)
  ・As a general rule, it is declining balance method reduction of price method ...
  (the amount of reduction of price in the beginning of depreciable assets acquisition is big and can reduce initial burden on company.)
  ※It became "valuation = decision price" by the taxation system revision in 2008.
  3.Valuation of depreciable assets
  Price of depreciable assets = acquisition value X (1-r/2) which we acquired by the end of the previous year
  =Acquisition value X A
  Price X (1-r) of price of depreciable assets = last year which we acquired before the previous year
  =Price X B of last year
  ※But we do sum that we sought by 5/100 acquisition value X with price when the price of depreciable assets acquired before the previous year is smaller than 5/100 acquisition value X.
  Reduction of price rate is determined depending on service life advocated in table (financing departmental order) as reduction of price rate (r) ... principle for service life.
  Reduction of price survival rate ... 1-r/2 (for half a year (A)), 1-r (for one year (B))
  Reduction of price survival rate list is this
  4.Difference with property tax and national tax (income tax, corporation tax)
  The handling is different on national tax in property tax.
  Difference of both is this
  When price registered with fixed assets tax roll includes dissatisfaction, we can do proposal of examination by document in fixed assets evaluation screening committee during less than three months after the day when we received grant of the tax payment notification from day of public announcement of having registered prices with fixed assets tax roll.
  Query is possible for the mayor about matter listed in the tax payment notifications within three months from the next day of day when we sometimes received the tax payment notifications with dissatisfaction.
  In addition, within six months from the next day on day when we received delivery of decision to affect proposal, query of the examination concerned, we can bring up suit of cancellation as defendant for the decision in city.