農地の保有に対する税金（固定資産税）

Urban Farm DB summary

According to Japan's Ministry of Agriculture, Forestry and Fisheries, farmland is classified into general farmland and urbanization-area farmland for fixed-asset tax purposes. General farmland is valued by comparable sale prices and taxed as farmland; urbanization-area farmland is generally valued at a rate comparable to residential land (minus development-cost equivalents), with 'general urbanization-area farmland' taxed similarly to farmland and 'designated urbanization-area farmland' taxed like residential land. Urbanization-area farmland (excluding productive green space) gets a one-third taxable-value reduction, and a burden-adjustment mechanism applies adjustment rates of 1.025, 1.05, 1.075, or 1.1 depending on whether the prior year's burden ratio was 0.9+, 0.8–0.9, 0.7–0.8, or below 0.7.

Only numbers and their conditions are stored, as structured data — never the source's own sentences. Metric and condition names stay in English, as coded.

• 0.333↓ Decrease

  taxable value reduction(urbanization area farmland)

  EconomicsControl: 評価額そのもの

  region

  Japan

  method

  生産緑地を除く市街化区域農地。課税標準を3分の1とする特例

• 1.025

  adjustment rate(farmland tax burden adjustment)

  Economics

  region

  Japan

  method

  負担水準0.9以上のもの

• 1.1

  adjustment rate(farmland tax burden adjustment)

  Economics

  region

  Japan

  method

  負担水準0.7未満のもの

Direction of conclusions

Each author conclusion is recorded only as a coded direction per topic. Read the original for the conclusion itself.

• Policy and governanceSupports