評価額は、前章で述べたように、総務省が定めた「固定資産評価基準」に基づいて市町村が決めるものです。

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一方、土地の場合は特例措置や負担調整措置などがあり、課税標準額のほうが、固定資産税評価額よりも小さくなる場合もあります。

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毎年の納付書で税額を確認する方も多いかもしれませんが、固定資産税は計算式を知っていれば自分でも算出できます。

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長期優良住宅とは、耐震性や省エネルギー性、住戸面積などが国の定めた基準を満たしている住宅のことです。長期優良住宅として認定されるためには、所管行政庁に申請を行う必要があります。

売却や管理・一括借上げなど、賃貸住宅に関することならなんでもご相談可能です。土地活用にお悩みの場合はぜひお問い合せください。

固定資産税は土地・家屋にかかる税金のイメージが強いかもしれませんが、償却資産も固定資産税の対象となります。償却資産とは、土地・家屋以外で事業のために用いられる資産のことです。

固定資産税の計算では、まず土地や家屋といった固定資産の価値を評価し、「評価額」を算出します。

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