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固定資産税を計算するツールです。土地や建物の評価額から固定資産税と都市計画税を自動計算します。
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ただし、面積が大きいほど固定資産税額が高くなり、築年数が浅いほど固定資産税額が高くなります。
固定資産税額の計算方法はさほど難しくありませんが、特例・減額措置を活かすためには、内容を十分に理解しておくことが大切です。土地活用において固定資産税の節税対策までしっかり考えるなら、信頼できる専門会社に相談しましょう。
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中古住宅には固定資産税の減税措置がないため、面積によって固定資産税額が増加することはありません。
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今回は税理士の池田里美さんの監修の下、固定資産税の算出方法や軽減措置、納税方法などについて解説します。
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※マンションなどの区分所有の住宅の場合は登記床面積（内法面積）に共用部分の按分床面積を加えた床面積