What is city planning tax?

City planning tax is purpose tax to allocate for expense required for city planning business (explanatory note 1) such as sewers or land readjustment business.
When roads, water supply, sewerage, gas, etc. supply and treatment facilities are developed along with urban area development projects such as land readjustment projects, the living environment and transportation convenience will improve even outside the area. , are uniformly taxed regardless of whether they are inside or outside the area.

(explanatory note 1) City planning business…Business about maintenance of city planning facility (explanatory note 2) and urban area development business (explanatory note 2) City planning facility…It is facilities listed next provided for in City Planning Act Article 11.　

1. Transportation facilities (roads, urban high-speed rail, parking lots, car terminals, etc.)
2. Public open spaces (parks, green spaces, squares, cemeteries, etc.)
3. Water supply/sewage, electricity/gas supply facilities, sewage treatment plants, garbage incinerators, other supply facilities or treatment facilities, etc.

City planning tax was established in 1956, and nationwide, approximately 80% of municipalities with a population of 50,000 or more have introduced city planning tax.

As a general rule, land and houses located within urban planning areas according to the City Planning Act are subject to taxation.

As a general rule, the tax is levied on owners of land and houses located in urbanized areas on January 1st of each year (referred to as the "levy date").

As a general rule, the tax base amount is the price (assessed value) of the fixed assets.
However, in the case of fixed assets that are exceptions to the tax base, a special rate is applied to the appraisal value (1/3 for small residential land, 2/3 for general residential land and agricultural land in urbanized areas, etc.) The amount multiplied by is the tax base amount.
In addition, about the standard taxable amount of land, burden adjustment similar to property tax is taken. Please check the page of "About property tax" for burden adjustment measures.

Article 144 of the Inagi City Municipal Tax Ordinance stipulates that the rate is 0.3%, but Article 25 of the Supplementary Provisions of the Ordinance stipulates that the special tax rate will be reduced to 0.27% .

The total tax amount (rounded down to the nearest 1,000 yen) x tax rate (0.27%) is the tax amount (rounded down to the nearest 100 yen).

Property taxes below the tax exemption point are not subject to city planning tax.

You will have to pay this together with the property tax.