Land tax and land transfer tax

Property tax assessment

How is the property tax calculated, who collects it?

Property tax assessment for real estate

Property tax is a municipal tax that is levied on property located in the municipal area.

Property tax assessment for agricultural and forestry assets

Property tax is a municipal tax that is levied on property located in the municipal area.

Real estate transfer tax assessment

If you carry out a legal transaction relating to a domestic property, this is subject to real estate transfer tax.

Property tax assessment amount determination

If you are the owner of real estate or a user of agricultural and forestry assets who are not exempt from property tax, the tax office will issue a property tax assessment notice to you.

Conditions and obligations relating to the purchase and sale of real estate

This section provides information on the applicable regulations for the purchase and sale of real estate.