What is city planning tax?

City planning tax is a purpose tax to allocate to the expenses required for city planning projects such as sewerage (note 1) or land readjustment projects.
When roads, water supply, sewerage, gas supply and processing facilities, etc. are developed across the area in conjunction with urban development projects such as land readjustment projects, the living environment and transportation convenience will improve even outside the area. , taxes are applied uniformly regardless of whether they are inside or outside the area.

(Note 1) City planning projects...Projects related to the maintenance of city planning facilities (Note 2) and urban area development projects (Note 2) City planning facilities...The following facilities stipulated in Article 11 of the City Planning Act.　

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

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

In principle, the tax is levied on January 1st of each year (called the "assessment date") on people who own land or buildings located within urbanized areas.

As a general rule, the tax base amount is the price (assessed value) of fixed assets.
However, in the case of fixed assets that are subject to special taxation standards, the special rate will be added to the assessed value (1/3 in the case of small residential land, 2/3 in the case of general residential land and agricultural land in urbanized areas, etc.) The amount multiplied by is the tax base amount.
In addition, the tax base amount of land will be adjusted in the same way as fixed asset tax. Please check the "About fixed asset tax" page for burden adjustment measures.

Article 144 of the Inagi City City Tax Ordinance stipulates that the tax rate is 0.3%, but Article 25 of the supplementary provisions of the same ordinance lowers it to the special tax rate of 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.

It will be paid together with the fixed asset tax.