Fixed Asset Tax Simulator
About this calculation
Fixed-asset tax is a municipal tax on whoever owns land and buildings on 1 January, at a standard 1.4% of the assessed value; inside urbanisation areas a city-planning tax (max 0.3%) is added. Residential land gets a large tax-base reduction, so use matters greatly.
How it is calculated
- Look up the official land price for the address and approximate the assessed value as 70% of it.
- Apply the residential-land relief: tax base ×1/6 for small lots (≤200㎡) and ×1/3 for the portion above 200㎡ (Local Tax Act Art. 349-3-2).
- Tax base × 1.4% for fixed-asset tax; in urbanisation areas add tax base (×1/3 small, ×2/3 general) × 0.3% city-planning tax.
Statutory basis (e-Gov)
- 地方税法 第349条 — Tax base for land and buildings
e-Gov
last amended 2026-03-31
- 地方税法 第350条 — Standard fixed-asset tax rate 1.4%
e-Gov
last amended 2026-03-31
- 地方税法 第349条の3の2 — Residential land relief (1/6 small, 1/3 general)
e-Gov
last amended 2026-03-31
- 地方税法 第702条・第702条の3 — City-planning tax 0.3% and residential relief
e-Gov
last amended 2026-03-31
Frequently asked questions
How does assessed value differ from the official land price?
The assessed value is the municipality's tax valuation, revised every three years, typically about 70% of the official land price — the ratio this tool uses.
Does the relief disappear above 200㎡?
No — the first 200㎡ gets ×1/6 as a small residential lot and the remainder ×1/3 as general residential land.
Is city-planning tax charged everywhere?
No — in principle only on land and buildings inside urbanisation areas, at a municipal rate capped at 0.3%.
Published by: 心享勢成株式会社（SEISEI INC.） ·
Last updated: 2026-09-12 ·
Tax year: 令和8年度（2026年度） ·
About the publisher
本ツールは一般的な税制情報に基づく概算シミュレーションです。個別の税額計算・申告・税務相談は提携税理士が承ります。算出結果は法的助言ではなく、参考値としてご利用ください。