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※建物専有部分と分離して売却などをすることができない敷地に関する権利のこと。マンションなどの区分建物の場合、土地は敷地権として所有するため、敷地権割合に応じて課税される

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固定資産税額の目安をつかむために、固定資産税額の計算例をご紹介します。

そのため、土地・建物を購入するときや、建物を新築するときには、どのくらいの坪数から固定資産税が増加してしまうのか知っておくことが大切です。

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土地