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家屋については、床面積や構造のほか、どんな設備がついているかなどで固定資産税評価額は変わります。各自治体の担当者が個別に確認し、固定資産評価基準に基づいて評価額を算定するため、住まいを新築したり、増築したりすると、一戸建ての場合は家屋調査が行われるのが一般的です。

特に固定資産税を節税したい場合、住宅用地の特例が適用される賃貸経営がおすすめです。

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なお、土地や建物が市街化区域にある場合、固定資産税と同時に都市計画税も徴収されますが、今回は固定資産税の情報のみを取り上げます。

建物の固定資産税減税措置が利用できる場合の計算方法は、次のとおりです。

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前章で固定資産税の計算式を紹介しましたが、次は納税額が決定するまでにどのような手順が踏まれているかを具体的に解説します。なお、ここからは土地・家屋の固定資産税に絞って紹介します。

土地活用のご相談、まずはお気軽に。相談から物件管理まで一貫したサポートを提供。

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