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Special provisions for land
Last updated on December 19, 2024.
As for the tax standard of property tax and city planning tax, the price is originally the standard tax amount (referred to as the main rule tax standard amount) according to the provisions of the Local Tax Law, but for residential land, special provisions of the tax standard are provided. The amount calculated according to the table below is the main rule tax standard amount.
This exception of the tax standard for residential land is applied to small residential land with a part of 200m2 or less and general residential land with a part exceeding 200m2.
| Category | Land use status and area classification | Property tax Standard amount of tax |
City planning tax |
|---|---|---|---|
| Small residential land | Part of less than 200m2 of site such as house or apartment (explanatory note) | Price x 1/6 (exceptional rate) | Price x 1/3 (exceptional rate) |
| General residential land | Parts exceeding 200m2 of sites such as houses and apartments (explanatory notes) | Price x 1/3 (exceptional rate) | Price x 2/3 (exceptional rate) |
| Non-residential land | Sites and open spaces other than homes such as stores and factories | Price = Standard tax amount | Price = Standard tax amount |
(Remarks) In the case of apartments, condominiums, etc., the area below (number of units x 200m2) will be small residential land.
(Note) The range of residential land is up to 10 times the floor area of the house.
[Special provisions pertaining to land being rebuilt]
As of January 1 (the due date), land where a house is being rebuilt is also subject to the exception of the tax standard for residential land if certain requirements are met.
Please contact Tax Division Land Section, the ward office of the ward where the assets are located, for details.
| Classification of farmland | Target farmland |
|---|---|
| Urbanized area farmland | Agricultural land in urbanized area farmland, excluding those that have been designated as production green areas or specific production green areas. |
| General farmland | Mainly farmland in urbanization adjustment area and production green tract of land (however, farmland that has been licensed for conversion based on the Farmland Law is excluded.) 。 |
Agricultural land in the urbanized area is originally supposed to be taxed based on the same price as residential land, but in order to mitigate the relationship with the tax burden on residential land and the increase in the tax burden associated with urbanization, There are special cases, and the tax burden is reduced. Specifically, the price is multiplied by the following special rate to determine the standard tax amount.
- Property tax Standard tax amount = price x 1/3
- City planning tax: Standard tax amount = price x 2/3
In addition, this exception does not apply to farmland for which conversion of farmland law was reported.
Contact information
If you have any questions, please contact each ward office.
| Ward Office | Window | TEL | E-Mail address |
|---|---|---|---|
| Aoba Ward | 51, 3rd floor of Aoba Ward Office | 045-978-2248 | [email protected] |
| Asahi Ward | 29th floor, 2nd floor of Asahi Ward Hall Main Building | 045-954-6047 | [email protected] |
| Izumi Ward | 302 on the 3rd floor of Izumi Ward Office | 045-800-2361 | [email protected] |
| Isogo Ward | 36th floor, Isogo Ward Office, 3rd floor | 045-750-2361 | [email protected] |
| Kanagawa Ward | 323, 3rd floor of Kanagawa Ward Hall Main Building | 045-411-7053 | [email protected] |
| Kanazawa Ward | 302 on the 3rd floor of Kanazawa Ward Office | 045-788-7749 | [email protected] |
| Konan Ward | 32nd floor, Konan Ward Office, 3rd floor | 045-847-8360 | [email protected] |
| Kohoku Ward | 35th floor, Kohoku Ward Office, 3rd floor | 045-540-2275 | [email protected] |
| Sakae Ward | 32nd floor, 3rd floor of Sakae Ward Hall Main Building | 045-894-8361 | [email protected] |
| Seya Ward | 31st floor, Seya Ward Office, 3rd floor | 045-367-5661 | [email protected] |
| Tsuzuki Ward | 32nd floor, Tsuzuki Ward Office, 3rd floor | 045-948-2265 | [email protected] |
| Tsurumi Ward | 5th floor on the 4th floor of Tsurumi Ward Office | 045-510-1727 | [email protected] |
| Totsuka Ward | 73rd floor, Totsuka Ward Office, 7th floor | 045-866-8361 | [email protected] |
| Naka Ward | 45th floor, 4th floor of Naka Ward Office Main Building | 045-224-8201 | [email protected] |
| Nishi Ward | 43rd floor, Nishi Ward Office, 4th floor | 045-320-8349 | [email protected] |
| Hodogaya Ward | 28th floor, 2nd floor of Hodogaya Ward Hall Main Building | 045-334-6250 | [email protected] |
| Midori Ward | 34th floor, Midori Ward Office, 3rd floor | 045-930-2268 | [email protected] |
| Minami Ward | 31st floor, Minami Ward Office, 3rd floor | 045-341-1161 | [email protected] |
Inquiries to this page
Property Tax Division, Chief Tax Department, Finance Bureau Land Section
Phone: 045-671-2258
Phone: 045-671-2258
Fax: 045-641-2775
E-Mail address [email protected]
Page ID: 726-593-279
