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用語集

【固定資産税評価額】とは

こていしさんぜいひょうかがく

固定資産税評価額とは、土地や建物の固定資産税評価額とは、国が定めた固定資産評価基準に基づいて市町村が決定する。所有権保存・移転登記等の登録免許税、固定資産税、都市計画税、不動産取得税、相続税などを計算をするときの課税標準になる。
原則として3年ごとに見直され評価替えが行われる。

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