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💴 | Let's think about property tax!


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Think about property taxes!

 
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If you do not pay the property tax by the due date, you will be charged a delinquent charge.
 

What is property tax? Property tax is the municipality (Tokyo 1 ...) for the fixed assets owned as of the record date (January 1) every year. → Continue reading

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Property tax

Property taxWhat is (koteishisanzei)?Fixed assetTaxed to owners ofLocal taxIs. (Local Tax Law, Article 343, Paragraph 1)

Overview

Taxableland-House・ It is a tangible depreciable asset. (However, property tax on depreciable assets is often referred to as "property tax", "depreciable property tax is property tax on depreciable assets", or "property tax is part of property tax". Is often explained).Of these, about land and housesRegistryWhile the actual situation can be grasped by municipalities, which are taxing organizations, etc., depreciable assets cannot be grasped by registration, etc. For this reason, the method of grasping depreciable assets and taxing them is adopted. For works done in buildings that are not owned by you, refer to Local Tax Law, Article 343, Paragraph 9.[1]Only for groups that stipulate that the provisions ofDepreciable assetsIt is necessary to declare as (property tax).If the building is significantly damaged or damaged, it will not be considered as a fixed asset and may be tax exempt.Details will be described later.Property tax is not levied on assets owned by the national or prefectural governments, and taxable organizationsGrants of municipalities where the national assets are locatedWill be paid.In recent years, there has been an increase in reports that the number of false taxation of property tax has risen, and the practice of refunding the false taxation of property tax has increased sharply, especially in the industrial world.

Standard of imposition (fuka)

The taxable person says, "The fixed asset is located市町村"(Local tax lawArticle 5 paragraph 2). Also,Tokyo 23 WardWithin the city, the city is taxed, not the ward (Article 734 of the Local Tax Code).

The taxpayer is the person who owns the asset on the levy date, specificallyFixed asset tax bookRegistered as an owner of.registrationIt does not matter whether or not. However,PledgeOr with a lifespan longer than 100 yearsGround rightsFor the target land, the pledgee or the land owner will be the taxpayer (Local Tax Law, Article 343, Paragraph 1). If the location of the owner of a fixed asset is unknown due to an earthquake, storm, flood, fire, or other reasons, the user is regarded as the owner and registered in the fixed asset tax register, and the fixed asset tax is levied on that person. Yes (Article 343, Paragraph 4 of the Local Tax Law). A taxpayer, a person who has consented to the tax payment, a renter of a land and a house, etc. can request a certificate of the items to be stated in the fixed asset tax register.

The imposition date is every yearMay 1Is. Even if there is a trade in the middle of the year and the owner is replaced,The person registered as the owner as of January 1 pays the tax for the year... Generally, assets that meet predetermined requirements, such as assets for public use, are exempt from taxes. In addition, tax will not be levied on assets that do not exist in Japan.

About tax payment, please pay by tax notification letter sent from the municipality (Ordinary collection). Municipalities must send the tax notice to the taxpayer at least 10 days before the deadline. As a general rule, the delivery date is April, July, December, and FebruaryOrdinanceHowever, if there are special circumstances, different delivery dates can be set.

Calculation of tax amount

The tax amount is calculated by multiplying the taxable standard by the tax rate. The tax rate isPrefecturesAnd each市町村Can be set,Standard tax rateIs 1.4%.Previously, there was a maximum tax rate agreement of up to 2.1%, but it is now abolished.Most local governments calculate at the standard tax rate[Source required].

Tax exemption point

Unless otherwise specified in the municipal regulations, if the tax standard is less than 30 yen for land (not for each stroke, it is the sum of land owned by the same person in the same municipality), for houses If it is less than 20 yen, there will be no tax.

Exemption measures

  • As a general rule, in commercial areas, 70% of the assessed value of land is calculated as the standard tax amount.
    • For commercial land, etc. where the burden level exceeds 70%, 70% of the assessed value will be the standard tax amount.
    • However, in urban areas where land prices rise, if the tax rate exceeds 60%, 60% of the valuation will be the standard tax amount.
  • The property tax on new machinery purchased by small and medium-sized enterprises is moving toward zero from 30 to Reiwa 2 for three years only.[2].. In addition, since 2019, we are moving toward ``zero property tax for small and medium-sized businesses''[3].

Evaluation amount and standard tax amount

Minister of Internal Affairs and CommunicationsMust announce "fixed asset evaluation criteria" that stipulate the criteria for evaluation of fixed assets and the method and procedure for implementation of evaluation (local tax law, Article 388, paragraph 1), and the mayor of this municipality must By "asset evaluation criteria",Taxation standardThe price to be registered in the fixed asset tax register shall be determined (Local Tax Law, Article 403, Paragraph 1). If you are dissatisfied with the price,Fixed Asset Evaluation Review CommitteeYou can apply for examination. If you have any complaints about registration items other than price, appeal to the mayor. The notification is usually given every three years. In other words, the price of the base year is basically left unchanged for 3 years.

The taxable standard amount is obtained from the evaluation amount determined by this evaluation standard. However, there are special cases of standard taxation due to policy purposes (many are time-limited measures).

If the land and the house are in the right of leasing, the property tax valuation value may be adjusted to some extent depending on the right status.

Property tax (land)

The valuation of the land is "reasonable market value", and the tax was initially applied at the valuation value. However, post-war economic growth has caused land prices to soar, and the valuation value is far from the market value, which is a problem.1964(Showa(Fiscal 39), the evaluation of the land will be greatly increased. As it is, the fixed property tax of the residential land in the land will be about 6 to 7 times, so compare the taxable standard amount of the previous year with the valuation amount of this year, and if the valuation amount exceeds the A method (burden adjustment measure) that calculates the (low) burden level and multiplies it by the taxable standard amount of the previous year has appeared.

This method continues after that,1970 eraHas added measures to lower the tax standard for residential land. further,Bubble economyAfter soaring land prices,1994(Heisei(6 years) in the notification of evaluation criteria,Land price announcementIt will be about 7% of the price. Until then, the tax was increased by about 3% of the official land price, so the burden adjustment measures were reviewed and the taxation standard exception for residential land was strengthened. The 7% level is explained to be the ratio of the assessed value of property tax to the officially announced land price in the 50s when land prices were stable.[4].

Due to the above process, in order to calculate the taxable standard amount of land, it is necessary to calculate the taxable standard amount for all years from 1964 (Showa 39) to the year, and the calculation of the tax amount is complicated. I have to.

Property tax (house)

Usually, the assessed value is the standard tax amount.

Depreciable assets

The appraisal value is calculated from the useful life and the acquisition price for each asset, and that value is used as is as the decision price at present, and the decision price becomes the taxation standard amount only when the special taxation standard is not applied.

  • 2007The depreciation rate of corporate tax and income tax was revised due to the revision of the tax system (19), but the depreciation rate of the valuation amount is the depreciation rate of the old declining balance method, and even depreciation up to 1 yen is not carried out. Absent.
  • 2008Prior to the revision of the Local Tax Law (20), the theoretical book price was calculated for each asset according to the treatment of national tax, and the larger of the valuation amount and the total amount was used as the final price, but this revision has been abolished. It was

Evaluation method

Property tax (land)

The land price method is mainly used for the property tax (land) evaluation method.

The line price is a price attached based on an appropriate market price per unit lot of standard residential land along the street. The land price is the land price in the property tax,inheritance taxThere are two land prices in, and each municipality calculates the property tax land price,Inheritance taxFor each of these, the tax authorities of each country calculate the respective values.

By the way, it is said that efforts will be made to achieve mutual equilibrium and optimization of public land evaluation.Basic Land LawIn light of the purpose of Article 16, the inheritance tax1992Land price from degree (4)Published priceWith respect to 8% of the above, the property tax is evaluated from the revaluation in 1994 (6) to about 7% of the official land price. The line price of the main streets is obtained from the appraisal price because it is the line before the standard residential land, while the line prices of the other streets are obtained by comparing the price formation factors with the main streets.

The price formation factor is

  1. Road requirements such as road width and pavement
  2. Transportation/approach conditions such as the distance from the nearest station and the distance to large stores
  3. Environmental conditions such as sewer and gas supply
  4. Administrative conditions such as city planning usage, building coverage ratio, floor area ratio, etc.

There is. In other words, these factors have already been reflected in the land price before correction is made at the time of calculating the land area.

Property tax (house)

The property tax (house) is evaluated by calculating a theoretical building price called "rebuilding price." Specifically, the unit price and quantity are calculated using the unit price table for each material listed in the evaluation criteria for each component of the house (main structure, foundation, roof, exterior, interior, building equipment), and the total is calculated as the unit price of the house. To do. The material will be judged based on the field survey and architectural drawings. The yearly depreciation rate for this reconstructed value (As the property tax will not be taxed for the first time from the year following the building year, in practice, the price after depreciation for one year is calculated and the first Multiply by etc.) to obtain the valuation amount.

Each time the valuation standard is announced thereafter, whichever is lower, the valuation amount in the previous year or the theoretical valuation amount (the valuation amount recalculated based on the new valuation standard) multiplied by the annual depreciation rate according to the useful life The other amount is used as the new evaluation amount. This is because it is possible that the theoretical valuation will be higher than the previous year's valuation due to rising material prices, etc., but it is socially unacceptable that the price will rise even though the house is aging each year. Since it seems reasonable, at least the valuation price is not increased.

Depreciable assets

An asset register is created by annual filing, and the evaluation amount is calculated based on it. Every year, except within the 23 wards of Tokyo, you are required to file a declaration with the mayor of each year by January 1, but the assets (power, communications, railways, ships, aircraft, etc.) that are located across prefectures are the Minister of Internal Affairs and Communications. It is supposed to report to the prefectural governor about assets located across municipalities. The tax office will calculate the valuation for each item based on the acquisition price. The depreciation method for depreciable assets under fixed asset tax is, in principle, the declining balance method, but the replacement method is also permitted under certain conditions. If the assets owned by one taxpayer exceed the fixed tax amount set by each municipality, the prefecture will impose property taxes as large-scale depreciable assets.

Exception

The following are special cases as of March 2019, 3.

  • Tax standard for residential landExceptions
    About part (small-scale residential land) up to 1 square meters per house on the site of the house,Tax standardOne sixth of the registration price. For areas over 6 square meters and up to 1 times the floor area of ​​a house (general residential land), the taxable standard will be one-third of the registration price.[5]
  • New residential buildingException (for taxable floor area newly built by March 32, 3 up to 31 square meters) Property tax is halved
    3 years after new construction of fire-resistant/semi-fireproof housing with 5 or more stories
    General housing (other than above) is 3 years after new construction
    Dedicated house/store combined house (in case of combined store house, residential part is 1/2 or more)
    The taxable floor area of ​​the residential area must be 50 square meters or more and 280 square meters or less per unit. (For rental housing, 40 to 280 square meters per unit)
  • Tax exemption for school corporations
    Not only national public schools but also private schoolsSchool corporationHowever, property tax is exempted at educational facilities. Land, buildings and dormitories used for childcare and education are exempt. This includes not only elementary and junior high schools and colleges, but also nurseries, etc.[1][2]
  • Tax exemption for religious corporations
    Precinct buildings and precincts used exclusively by religious corporations for their original purpose
    Cemetery
    Fixed assets directly used for childcare at a kindergarten established by a religious corporation
    Fixed assets directly used by a religious corporation for its purpose

Others

Treatment of damaged buildings

It was said that tax exemption may occur if a building is damaged or destroyed, but in the famous case of HokkaidoSounkyoWas inKanpo no YadoIs. This facility is2006It was closed and sold to another private company, but it turned out that a huge property tax would be levied, and the building owner used a loophole in the property tax system to intentionally damage the building with heavy machinery. Exists.This case is often featured in the media.The building is2016Was dismantled.The site is currently a vacant lot.

Report on the problem of mistaxation of property tax, etc.

The biggest problem with property tax errors is buildings (“houses” in terms of local tax law) rather than land, and the reported cases are mainly those of industry.

In August 2012, the Ministry of Internal Affairs and Communications (Fixed Asset Tax Division, Autonomous Tax Bureau) announced "Results of Survey on the Status of Tax Revisions Related to Property Tax and City Planning Tax".Of the 14 local governments that impose property tax, this is the 8 wards of Tokyo that refused to respond, and 1720 municipalities excluding the municipalities in Iwate, Miyagi, and Fukushima prefectures that were excluded from the survey because they were affected by the disaster. , 23, 1592 and 1544 (until January 97, XNUMX) fixed property tax and city planning tax on land and houses, the number of cases where each municipality corrected the tax amount due to taxation error etc. (tax payment obligation) According to a survey of the number of persons), XNUMX municipalities (XNUMX% of the total) have made tax adjustments, and the Ministry of Internal Affairs and Communications, which is the regulatory agency, has found that property tax errors have occurred in almost all municipalities. (= Former Ministry of Autonomy) revealed.

The Nihon Keizai Shimbun article, "Fixed Property Tax Collection Mistakes," (September 2014, 9), which followed the Ministry of Internal Affairs and Communications survey, states, "According to the Ministry of Internal Affairs and Communications survey, the property tax for the three years from 9 to 2009. There were more than 2011 cases nationwide where overdose was discovered and the reduction was revised. "However, this survey by the Ministry of Internal Affairs and Communications does not include property tax errors on depreciable assets, and does not include the 3 wards of Tokyo, which is the largest taxable area, so the actual situation is considered to be even worse. ..

Next, the Nihon Keizai Shimbun published an article on March 2016, 3, "Overpaid tax companies regained property tax. 29 listed REITs in 5 years. Mistakes of local governments one after another." It is reported that more and more companies are demanding the refund of excess collection due to property tax errors all over the world.

In addition, the Nihon Keizai Shimbun wrote in an article (Econofocus) "Frequent overpayment of property tax" on December 2019, 12, "Fixed assets in the 2 wards of Tokyo and ordinance-designated cities (excluding Hiroshima, Yokohama) alone in FY23. There are at least 2018 tax overpayments, totaling more than 14 billion yen. ”(The number and amount of tax refunds are the worst in history).In this article, "Building appraisal of a first-class architect office (Shinjuku, Tokyo) provides property tax refund practice by the success fee method" and "Fixed property tax refund" in addition to building appraisal. There are a number of consulting companies that guide billing. "However, it also introduces the view of the authorities (Ministry of Internal Affairs and Communications and Tokyo) that it is difficult to review the "complex taxation system" that is the root cause of false taxation.

During this time, Weekly Economist (Mainichi Shimbun) also said, "Regain property tax! Successive collection mistakes nationwide" (June 2016, 6 issue), "Big problem of property tax" (April 7, 2017 issue) ) And other special features.

In addition, the May 2018, 5 issue of Weekly Diamond was contributed by Mr. Hiroshi Shimozaki (tax accountant / real estate appraiser), chairman of the Property Tax Optimization Study Group. Was posted.In this contribution, major automobile manufacturers, automobile parts manufacturers, famous hotels, commercial facilities, major food companies, paper manufacturing companies, chemical companies, investment funds, hospitals, etc. in the industry are also embarking on recovery of property tax errors. , Letterpress Printing has started a property tax optimization service in partnership with building appraisal.Furthermore, in this contribution, there is concern that the miscollection of property tax may cause the people to lose their "trust in the system" and become a "second pension problem", and the enormous impact of this problem on local finance, Keidanren. Also explains the problem that the property tax is being abolished.

footnote

[How to use footnotes]
  1. ^ "Local tax law (Act No. XNUMX of XNUMX) Article XNUMX: Taxpayers of property tax, etc.”. E-Gov Law Search. Administrative Management Bureau, Ministry of Internal Affairs and Communications (December 2019, 3). 2019/12/30Browse. “For enforcement on June 2019, 6”Item 9.
  2. ^ INC, SANKEI DIGITAL (January 2017, 11). “Property tax to zero for three years Government encourages small and medium-sized capital investment”(Japanese). Sankei News. 2019/11/18Browse.
  3. ^ INC, SANKEI DIGITAL (January 2019, 7). “[Special feature on pledges] LDP aims for early constitutional revision”(Japanese). Sankei News. 2019/11/18Browse.
  4. ^ Question willingness about property taxQuestion answer progress information
  5. ^ According to the "Special Measures Law Concerning Promotion of Measures against Unoccupied Houses," which took effect on May 27, 5, an unoccupied house that is not properly managed has a serious impact on the living environment of local residents such as disaster prevention, sanitation, and scenery. If it is found to have caused thehttp://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk3_000035.html

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