住宅用地や新築住宅、認定長期優良住宅の場合は、固定資産税の特例措置が適用される

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マンション・アパート経営での固定資産税の計算について、より詳しく知りたい方はこちらもご参照ください。

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建物の固定資産税減税措置が利用できる場合の計算方法は、次のとおりです。

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固定資産税額は固定資産税評価額が基準となると前述しましたが、税額の計算に用いられるのは「課税標準額」です。固定資産税の税額は、この課税標準額に一定の税率を掛けて決定します。

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