About issuance of fixed asset appraisal certificate, public account certificate and name registration book
Updated: June 1, 2020
Fixed asset appraisal certificate (land/house)
Main use
- Calculation of registration and license tax
- Calculation of inheritance/gift tax (In areas with road prices, road prices at the tax office are used as the standard, but in areas without road road prices, the city's appraisal value is used as the standard.)
- Calculation of litigation costs
Described content
In addition to the registration information, the appraisal value etc. will be described.
Listed items: Owner's address and name, location of land, registered land category, current land category, parcel area, appraisal value
Fixed asset public account certificate ( land/house )
Main use
- Documents for proportional division of property tax between buyers and sellers due to transfer of ownership
- Documents to be attached when the mortgagee files a petition for auction with the court
Described content
In addition to the registration information, the tax base amount, tax equivalent amount, tax exemption amount, reduction tax amount, etc. are listed.
name book
Main use
- real estate income, etc.
tax and public dues Materials for calculation (final tax return) - Confirmation of owned assets
Described content
Address and name of taxpayer, appraisal value, standard taxable amount, tax equivalent, location of land, registration
Note
Person who can apply for certification and necessary documents
| Applicant (person who came to the window) | Required Documents | Types of certificates, etc. that can be applied for |
|---|---|---|
| Taxpayer himself | Driver's license, etc. (Note 1) |
appraisal certificate, |
| agent | Power of attorney, letter of consent, notification of appointment of representative, etc. (stamped with the seal of the taxpayer) (Note 2), driver's license, etc. (Note 1) |
appraisal certificate, |
Tax agent (submit tax agent report to city and notify) |
Driver's license, etc. (Note 1) |
appraisal certificate, |
| Corporate representative when the taxpayer is a corporation | Corporate representative's seal (circle) (Note 4), or documents certifying the relationship between the company and the representative (certificate of registered matters, etc.), driver's license, etc. (Note 1) |
Appraisal value certificate, public account certificate and name registration book |
Employees when the taxpayer is a corporation |
Corporate representative seal (circle) (Note 4) , employee ID card, driver's license, etc. (Note 1) |
Appraisal value certificate, public account certificate and name registration book |
| Heir | Documents proving that there is an inheritance relationship with the taxpayer (copy of family register, copy of family register, etc.), driver's license, etc. (Note 1) | appraisal certificate, |
Heir representative (submit the heir representative notification form to the city and report it) |
Driver's license, etc. (Note 1) | appraisal certificate, |
| Heir representative (other than heir representative) | Heir's power of attorney, documents proving that he/she has an inheritance relationship with the taxpayer (family register, removal from family register, etc.), driver's license, etc. (Note 1) |
appraisal certificate, |
| Legal representatives such as bankruptcy trustees and liquidators | appointment |
appraisal certificate, |
| Persons who have leasehold 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 lease contract | Appraisal certificate and |
| A party to a lawsuit or a person who seeks proof as a material for calculating the price of the lawsuit when filing a lawsuit (Note 3) | complaint | Appraisal certificate |
| Arbitration petitioner | petition for arbitration | Appraisal certificate |
| tentative |
tentative |
Appraisal certificate |
| Applicant for provisional disposition | petition for provisional disposition | Appraisal certificate |
| Land lease claimant | Land lease non-contentious case petition and land lease contract, etc. | Appraisal certificate |
| auctioneer | Auction application form | |
| Price payment deadline notice and property list | Appraisal certificate | |
| Person who became the owner after the date of assessment (January 1) | Certificate of registered matters, receipt of purchase price payment, notice of deadline for payment, etc. to prove that you are the owner of the fixed asset |
Appraisal certificate and public account certificate |
Note 1 Driver's license, passport, basic resident registration card (with photo), health insurance card, face that certifies that you are qualified as a lawyer, judicial scrivener, land and house investigator, administrative scrivener, etc. Documents, etc. with photographs, etc. Note 2 Includes intermediary agreements, etc., that contain details of the mandate for certificate issuance, etc. In addition, if there is an update or change in the contract content, a document that shows the update or change is also required.
Note 3 Lawyers, judicial scriveners, etc. Note 4 An application form for issuance of a property tax certificate stamped with the corporate representative's seal (circle) or a power of attorney is also acceptable.
Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
