What kind of depreciable assets are subject to fixed asset tax?

Inquiries about this page

Inagi City Citizens Department Taxation Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055

Fixed asset tax

• I'd like to know about property taxes.
• Please tell me about certificates related to fixed asset tax.
• How can I obtain an evaluation certificate/public charge certificate (visiting the office or by mail)?
• I would like to know about the reduction system for house registration and license tax. I would also like to have a residential house certificate issued.
• I would like to know about public inspection of fixed asset tax.
• Where can I view the land/house name register and the house register?
• I would like a copy of the official map.
• Please tell me about the city planning tax.
• Please tell me about the calculation method and tax rate of fixed asset tax and city planning tax.
• What happens to the property tax if I sell land or a house in the middle of the year?
• How is the evaluation of fixed asset tax related to land such as residential land performed?
• What is the difference between fixed asset tax land price and inheritance tax land price?
• What is fixed asset revaluation?
• What happens to fixed asset tax and city planning tax when the owner of fixed assets (land/house) dies?
• Is property tax levied on undivided private roads?
• When a house was demolished to make way for a parking lot, the land tax amount increased the following year. Why?
• Why is the tax amount going up even though the assessed value of land is going down due to a decline in land prices?
• Please tell me about the special property tax treatment for residential land.
• I (A) concluded a sales contract for the land with the buyer (B) in October 2017, and registered the transfer of ownership to B's name in February 2018. Who will be subject to the fixed asset tax and city planning tax for the land in 2018?
• How do you evaluate a house?
• Why doesn't the appraised value of a house decrease even as it gets older?
• Why did the property tax for a new house I built a few years ago suddenly increase?
• What happens to the taxpayer if the owner of an unregistered house changes?
• If I demolish or rebuild my house during the year, do I have to pay property tax or city planning tax?
• What is the property tax reduction for newly built houses?
• I received a request for a house inspection (I received a letter or received a phone call).
• What will happen to my property tax in the event of a disaster?
• What types of assets are subject to property tax?
• What kind of depreciable assets are subject to fixed asset tax?
• Please tell me about filing fixed asset tax (depreciable assets).
• The useful life of the depreciable asset has expired and depreciation has been completed. In this case, do I still need to submit a tax return?
• When is the payment deadline for fixed asset tax and city planning tax?
• What is the reduction/exemption system for fixed asset tax and city planning tax?
• If the owner of a fixed asset changes address, is notification required?
• What if I have questions or complaints other than those about the price of my fixed assets?
• What should I do if I have doubts or complaints about the price of fixed assets?
• What is the procedure when the owner of fixed assets (land/house) changes the name due to death, etc.?