Issuance of Fixed Asset Valuation Certificate, Public Burden Certificate, and Name List

Certificate of Fixed Asset Valuation (Land and Buildings)

Main Uses

1. Calculation of Registration and License Tax
2. Calculation of Inheritance and Gift Tax (In areas with road value zones, the road price at the tax office serves as the standard, but in areas without a road price, the city's assessed value will be used as the standard.)
3. Calculation of Litigation Costs

Content to be described

In addition to registration information, the assessed value and other details will be provided.
Items listed: Owner's address and name, location of the land, registered land category, current land category, area, assessed value

Certificate of Fixed Asset Tax (Land and Buildings)

Main Uses

1. Documents for the allocation of Property Tax between the buyers due to the transfer of ownership
2. Documents to be attached when the mortgagee applies for auction to the court

Content to be described

In addition to the registration information, the standard taxable amount, tax equivalent amount, exemption amount, and reduced tax amount will be listed.

Register of Names

Main Uses

1. Materials for calculating public taxes on real estate income, etc. (for final tax return)
2. Confirmation of Owned Assets

Content to be described

Address and name or title of the taxpayer, assessed value, taxable standard amount, tax equivalent amount, location of the land, registered land category and area, location of the building, building number, floor area, etc.
Note This is not a certificate with an official seal.

Eligible Applicants for Certification and Required Documents

Applicant (the person who came to the counter)	Required Documents	Types of Certificates that Can Be Applied For
Taxpayer	Driver's License, etc. (Note 1)	Certificate of Appraised Value, Certificate of Public Charges, and Name List
Agent	Power of attorney, consent form, agent appointment notification, etc. (those with the taxpayer's seal) (Note 2), driver's license, etc. (Note 1)	Certificate of Appraised Value, Certificate of Public Charges, and Name List
Tax Administrator (Submit Tax Administrator Declaration to the City)	Driver's License, etc. (Note 1)	Certificate of Appraised Value, Certificate of Public Charges, and Name List
Corporate Representative of the Taxpayer when the Taxpayer is a Corporation	Corporate representative seal (round seal) (Note 4) or documents certifying the relationship between the corporation and the representative (such as registration certificate), driver's license, etc. (Note 1)	Certificate of Appraised Value, Public Burden Certificate, and Name List
Employees of a Corporation that is a Taxpayer	Corporate Representative Seal (Round Seal) (Note 4) , employee ID, driver's license, etc. (Note 1)	Certificate of Appraised Value, Public Burden Certificate, and Name List
Heir	Documents that prove the taxpayer's relationship to the inheritance (such as family register, non-registered family register, etc.), driver's license, etc. (Note 1)	Certificate of Appraised Value, Certificate of Public Charges, and Name List
Representative of the Heirs (Submit the Heir Representative Notification to the City)	Driver's License, etc. (Note 1)	Certificate of Appraised Value, Certificate of Public Charges, and Name List
Agent of the Heir (Other than the Representative Heir)	Documents that prove the relationship between the taxpayer and the heirs, such as a power of attorney, family register (koseki tohon), and removal register (joseki tohon), driver's license, etc. (Note 1)	Certificate of Appraised Value, Certificate of Public Charges, and Name List
Legal representatives such as bankruptcy trustees and liquidators	Documents certifying appointment and commercial registration certificate	Certificate of Appraised Value, Certificate of Public Charges, and Name List
Persons who have rights for the purpose of leasehold or other use or profit (limited to those for which consideration has been paid).	Documents that prove the rights of the lease agreement, etc.	Certificate of Appraised Value and Certificate of Public Charges
A party to the lawsuit or a person seeking proof as materials for calculating the value of the subject matter of the lawsuit when filing a lawsuit (Note 3)	Complaint	Certificate of Appraised Value
Mediation Applicant	Mediation Application Form	Certificate of Appraised Value
Provisional Attachment Applicant	Provisional Attachment Application	Certificate of Appraised Value
Applicant for Provisional Disposition	Application for Provisional Disposition	Certificate of Appraised Value
Applicant for Non-Litigious Lease	Application for Non-Litigious Land Lease Case and Land Lease Agreement, etc.	Certificate of Appraised Value
Auction Applicant	Auction Application Form	Certificate of Public Tax
Bidder	Payment Due Date Notification and Item List	Certificate of Appraised Value
Persons who became owners after the assessment date (January 1)	Documents that certify ownership of the relevant fixed asset, such as the certificate of registered matters, receipt for payment of the sale price, notice of payment deadline, or registered notification, which can be confirmed to recognize the owner.	Certificate of Appraised Value and Certificate of Public Charges

• Note 1: Driver's license, passport, the Basic Resident Registration Card (with photo), Health Insurance Card, and documents with a photo that certify qualifications such as lawyer, judicial scrivener, land and house investigator, administrative scrivener, etc.
• Note 2: Includes intermediary contracts that describe the delegation of certificate issuance, etc. In addition, if there are updates or changes to the contract details, documents that indicate the updates or changes are also required.
• Note 3: Lawyers, Judicial Scriveners, etc.
• Note 4: An Application Form for the issuance of Property Tax certificates, stamped with the representative seal (round seal) of the corporation, is also acceptable.