固定資産税が来ました
先日、今年度の固定資産税の請求書が届きました。Gaijinsanと３K Wiffy、それぞれが家の周りの土地を買ったので、請求書は２通です。家の周りの土地の買い足しをしたので、住宅特例適用となって、２００㎡までは評価額の６分の１、２００㎡超えの部分は評価額の３分の１が課税評価額になるはずです。でも、・・・なっていませんでした。地目は「介在畑」で、評価額の７０％が課税評価額となっていました。
Bills for property tax of this year have arrived. Gaijinsan and 3K Wiffy, each bought lands around the house, so there were two bills. As the lands were additional to their house, they should apply for the special measures; up to 200 ㎡, the taxable valuation would become one-sixth of the evaluation value, and after 200 ㎡, the taxable valuation would become one-third of the evaluation value. But ... not. The land category was "field", and 70% of the evaluation value was the taxable valuation.
C市の土地の資産税課に確認すると、「今年１月頭に現地調査をした際、新しく購入した土地は畑のままでしたし、宅地とはフェンスで区切られていました。１つの宅地とは確認出来なかったので、畑として評価しました。」ということでした。市街地なので、畑も宅地も評価額は変わらないそうです。ただ、今後の造成コストを考慮して、１割ばかり畑の方が安い評価になるだけだそうです。
They asked the reason to the land property tax section of local government office. The explanation was "When the field survey was conducted at the beginning of January this year, the newly purchased lands remained as field, and they were separated from the residential land by a fence. As we could not confirm as one residential land, we evaluated separately as field." As the lands are in a city area, a field or a residential land does not change in value. However, in consideration of the future cost, in case of field, the land value is estimated about 10% (only) cheaper.
Gaijinsanの土地は、コミュニティのお年寄りからの要望で、昨年１２月末までは畑のままにしておいてあげました。３K Wiffyの土地は、その土地を借りて農業をしていたHappy Farmer家族への配慮で、１年間そのまま耕作してもらう約束にしています。役所の人に事情を説明しましたが、現況重視だそうで、そうした配慮などは税金に考慮できないそうです。ただ、土地の登記の際に番地を１つに統合して合筆登記していたら、１つの宅地として見ていただろうということでした。１つの宅地として評価されていたら、固定資産税は５万円ばかり安かったそうです。
The Gaijinsan's land was left as field until the end of December last year. It was a request by the elderly people in the community, who were tenant farmers. The 3K Wiffy's land was promised to remain as it is for a year. It was a consideration for Happy Farmers' family who has been renting the land for farming. I explained the circumstances to the officer of tax section, but he said that the current status is important, and any consideration for these 'kind' acts can not be taken into account for tax calculation. However, he said that it would have been seen as one residential land if the address numbers were integrated at the registration of the lands. The property tax would have been 50,000 yen cheaper in that case.
来年も５万円余計に税金を払わないために、来年の１月の調査までに、がんばって庭作りをしないといけません。
Gaijinsan and 3K Wiffy must do their best to create a garden by the survey in January next year so that they we will not need to pay the extra 50,000 yen tax next year.
