Regarding the issuance of fixed asset valuation certificates, public dues certificates, and Nayosecho books.
Updated: June 1, 2020
Fixed asset appraisal value certificate (land/house)
Main uses
- Calculation of registration and license tax
- Calculation of inheritance/gift tax (In road price areas, the standard is the road price at the tax office, but in areas where there is no road price, the standard is the assessed value by the city.)
- Calculation of litigation costs
Contents to be described
In addition to the registration information, the appraised value, etc. will be listed.
Items to be recorded: Address and name of owner, location of land, registered land classification, current land classification, land area, appraised value
Fixed asset Public duties certificate ( Land and buildings )
Main uses
- Materials for apportioning fixed asset tax between buyers and sellers upon transfer of ownership
- Documents to be attached when the mortgagee petitions the court for auction
Contents to be described
In addition to registration information, the standard tax amount, tax equivalent amount, tax reduction/exemption amount, reduced tax amount, etc. are listed.
Name register
Main uses
- Real estate income, etc.
Public taxes and fees Materials for calculation (final tax return) - Check your assets
Contents to be described
Address and name of taxpayer, assessed value, tax base amount, tax equivalent amount, location of land, registration
Note
Persons who can apply for certification and required documents
| Applicant (person who came to the counter) | Required Documents | Types of certificates, etc. that can be applied for |
|---|---|---|
| Taxpayer himself/herself | Driver's license, etc. (Note 1) |
Certificate of valuation, |
| agent | Power of attorney, consent form, agent appointment notification, etc. (stamped with the tax payer's seal) (note 2), driver's license, etc. (note 1) |
Certificate of valuation, |
Tax administrator (submit a tax agent return form to the city) |
Driver's license, etc. (Note 1) |
Certificate of valuation, |
| Corporate representative if the taxpayer is a corporation | Seal of the representative of the corporation (circle seal) (Note 4) or documents proving the relationship between the corporation and the representative (registration certificate, etc.), driver's license, etc. (Note 1) |
Appraisal value certificate, public dues certificate, and Nayosecho |
Employees when the taxpayer is a corporation |
Corporate representative seal (circle seal) (Note 4) , employee ID, driver's license, etc. (Note 1) |
Appraisal value certificate, public dues certificate, and Nayosecho |
| Heir | Documents proving that you have an inheritance relationship with the taxpayer (copy of family register, certified copy of removal from register, etc.), driver's license, etc. (Note 1) | Certificate of valuation, |
Heir representative (submit an heir representative notification form to the city) |
Driver's license, etc. (Note 1) | Certificate of valuation, |
| Heir's representative (other than the heir's representative) | A power of attorney for an heir, documents proving that there is an inheritance relationship with the taxpayer (copy of family register, certified copy of removal from register, etc.), driver's license, etc. (Note 1) |
Certificate of valuation, |
| Legal representative of bankruptcy trustees, liquidators, etc. | Appointment |
Certificate of valuation, |
| A person who has rental rights or other rights for the purpose of use or profit (limited to those for which consideration has been paid) | Documents proving that you have the right, such as a rental contract | Certificate of valuation and |
| A party to a lawsuit or a person who requests proof as material for calculating the price of the litigation item when filing a lawsuit (Note 3) | complaint | Appraisal value certificate |
| Mediation petitioner | Mediation petition | Appraisal value certificate |
| tentative |
tentative |
Appraisal value certificate |
| Petitioner for provisional disposition | Petition for provisional measures | Appraisal value certificate |
| Land lease non-litigation petitioner | Land lease non-contentious case petition, land lease contract, etc. | Appraisal value certificate |
| auctioneer | Auction application | |
| Payment deadline notice and property inventory | Appraisal value certificate | |
| Persons who became owners after the levy date (January 1st) | Identification of the owner of the fixed assets, such as a certificate of registered matters, a receipt for payment of the purchase price, or a notice of the payment deadline |
Appraisal value certificate and public charge certificate |
Note 1 Driver's license, passport, basic resident register card (with photo), health insurance card, face proving qualification as a lawyer, judicial scrivener, land and house surveyor, administrative scrivener, etc. Documents with photos, etc. Notes 2 Includes intermediary contracts, etc. that contain details of delegation for certificate issuance, etc. In addition, if there are any updates or changes to the contract details, documents confirming the update or change are also required.
Note 3: Lawyers, judicial scriveners, etc. Note 4: An application form for issuance of fixed asset tax certificates, etc. or a power of attorney with the corporate representative's seal (circle seal) affixed is also acceptable.
Inquiries regarding this page
Inagi City Citizens Department Taxation Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
