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Japan Property Tax Calculator 2021

Calculate Fixed Asset Tax (Kotei Shisan Zei) with land reductions and exemptions

🏡 Property Information

Property Type

Official Assessed Value (JPY)

Municipal Tax Rate (%)

Prefectural Tax Rate (%)

🎁 Exemptions & Reductions

Exemption Amount (JPY)

Apply Residential Small Property Reduction (1/6)

💰 Tax Summary

Enter property details and calculate to see tax estimate

Understanding Fixed Asset Tax (2021)

📋 How Fixed Asset Tax is Calculated

Fixed Asset Tax is based on the official assessed value of your property:

Taxable Value = Assessed Value - Exemptions

Municipal Tax = Taxable Value × 1.4%

Prefectural Tax = Taxable Value × 0.3%

Total Tax = Municipal Tax + Prefectural Tax

🏘️ Residential Special Reduction

Small Residential Property

Eligible small residential properties may receive up to 1/6 reduction on the taxable value, significantly lowering the annual tax burden.

📅 Payment Information

Fixed Asset Tax is typically paid:

Annually - One lump sum payment in April/May
Quarterly - Four installments (April, July, December, February)
Tax notices are sent by municipalities in April each year

Disclaimer: This calculator provides estimates based on standard 2021 Japan Fixed Asset Tax rates (Municipal: 1.4%, Prefectural: 0.3%). Actual tax amounts depend on municipal assessments, specific exemption eligibility, and local variations. Contact your local municipal tax office for precise tax amounts and payment deadlines. Based on Japanese Local Tax Law (2021) for educational and planning purposes only.