固定資産税
kotei shisanzeiこていしさんぜい
Fixed asset tax
The annual municipal property tax: standard rate 1.4% of assessed value, billed each spring to whoever owned the property on January 1. Residential land enjoys big reductions (down to 1/6 of assessed value for small lots) — one reason derelict houses are left standing, since demolition forfeits the discount.
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