Is property tax levied on undivided private roads?
Updated: April 19, 2019
If part of the residential land is a private road, but it is not divided, the area of the road portion declared will be exempt from tax from the following year.
In addition, a survey plan that shows the area of the road part by a surveyor or the area of the residential land part excluding the road part is required for the declaration.
Note: If the parcel of land is used entirely for public roads, it does not need to be declared.
Private roads are recognized as "roads for public use" as follows.
- The private road is used exclusively for traffic.
- The owner does not set any restrictions on the private road, and it is in a situation where an unspecified number of people can use it.
For more information on how to report, please contact the Taxation Section Land Section.
Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055