Tax
固定資産税 納税通知書: Japan's Property Tax Bill Explained
The 固定資産税 納税通知書 (fixed asset tax payment notice) is the annual property tax bill sent by your city or ward office, in Tokyo's 23 wards, by the metropolitan tax office. It is charged to whoever owned the land, building, or business equipment on 1 January of that year, and most municipalities mail it out between April and June. Inside the envelope you will normally find three things: the 納税通知書 itself, showing the yearly total and the due dates; the 課税明細書 (assessment detail sheet), listing each property with its assessed value and taxable base; and 納付書 (payment slips) you actually pay with. If your property sits in an urbanisation promotion area, a second tax called 都市計画税 (city planning tax) is added into the same notice. This is a genuine government bill, not a scam.
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It goes to anyone who owned land, a house or apartment, or depreciable business assets in that municipality as of 1 January. That includes homeowners (condominium owners too), people who own only land, and business owners with taxable machinery or fixtures. Tenants do not receive it, the landlord pays it. If you sold the property later in the year, the full-year notice still comes to you. When a property is co-owned, one combined notice is usually sent to the representative owner. Owners who move abroad may need to appoint a 納税管理人 (tax agent in Japan).
What to do
- 1Open the envelope and check that the name and address on the 納税通知書, and the properties listed on the 課税明細書, match what you actually own.
- 2Find the annual tax total (年税額) on the front page and the list of instalment due dates (納期限).
- 3Pay by the first due date using one of the enclosed 納付書, at a bank, convenience store, or by smartphone payment if your municipality allows it, and keep the receipt.
- 4If anything is wrong, a property you no longer own, a deceased owner's name, incorrect details, call the property tax section (資産税課 or 固定資産税係) at the number printed on the notice.
- 5Consider signing up for 口座振替 (automatic bank debit) so future years are paid without you having to remember.
About the deadline
Property tax is normally split into four instalments, and the due date (納期限) for each one is printed on the front of the notice and on each payment slip. Missing a date triggers 延滞金 (late penalty interest); ignoring it long enough leads to demand letters and eventually seizure of assets. Some envelopes also contain a 全期前納 slip for paying the whole year at once, if you use that one, do not also use the individual instalment slips, or you will pay twice. Separately, if you want to dispute the assessed value, the application to the assessment review board must be filed within three months of receiving the notice; that rule is printed on the back or on an enclosed leaflet. Dates differ by municipality and year, so read the ones on your own paperwork.
Common misunderstandings
- I sold the property in February. Why am I billed for the whole year?
- The tax is charged to the person who owned it on 1 January, for the entire year. The city does not split the bill when a property changes hands mid-year. Buyers and sellers commonly settle a pro-rated share between themselves in the sale contract, but that is a private arrangement, the legal taxpayer is still the 1 January owner. If you think the settlement was missed, check your contract or ask the agent who handled the sale.
- Is the 評価額 on the detail sheet the amount I have to pay?
- No. 評価額 is the assessed value of the asset set by the municipality, it is neither the market price nor the tax. Reductions such as the residential land special measure are applied to reach the 課税標準額 (taxable base), and the tax rate is applied to that. The amount you actually pay is the 年税額 on the front page and the figure on each payment slip.
- There is a 都市計画税 line as well. Am I being charged twice?
- No, it is a second, legitimate tax. 都市計画税 (city planning tax) applies to land and buildings inside urbanisation promotion areas and funds urban infrastructure. It is assessed and collected together with fixed asset tax, so it appears on the same notice. Depending on where your property is, this line may show zero or not appear at all.
- The amount looks too high. Can I get it reduced?
- First check the 課税明細書 for errors in floor area, building type, or residential land classification, and call the property tax section printed on the notice with any questions. If you disagree with the assessed value itself, there is a formal review application to the 固定資産評価審査委員会, with a strict time limit. For inheritance situations or questions about whether a specific reduction applies to you, a 税理士 (licensed tax accountant) is the right person to ask.
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This page is general information. For your own case, confirm with the office that issued the document, or with a qualified professional.