固定資産税評価額
kotei shisanzei hyōkagakuこていしさんぜいひょうかがく
Assessed value for property tax
The municipal valuation used to calculate fixed asset tax, acquisition tax, and registration tax — roughly 70% of market value for land, reassessed every three years. Sellers of cheap rural property sometimes price straight off this number; knowing it tells you both the tax bill and the floor of the negotiation.
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