In October 2017, I (A) concluded a sales contract with the buyer (B) for the land, and in February 2018 completed the registration of ownership transfer under B's name. Who will be subject to the property tax and city planning tax for the land in 2018?

The property tax and city planning tax for 2018 will be levied on Mr. A.

According to the provisions of the local tax law, for registered properties, property tax and city planning tax for the current year must be levied on the person who is registered as the owner in the registry as of the date of assessment (January 1st of each year). It is

When buying or selling land or houses, it is a matter of private law who will pay the fixed property tax and city planning tax for the year. It is common to decide between