こんにちは！おひとり様暮らし満喫中のSAWAです。
住宅を購入すれば必ずやってくる固定資産税。その通知書が届きました。
なぜローンを払っているときにもくるんだ！と思ったりしますが…決まりなのでしょうがありませんね。
納税は国民の義務なので、これに関しては素直に従います。
固定資産税ってなに？
私は仕事柄、固定資産税は当たり前のように触れてきましたが、実はあまりメジャーではないようです。
そもそも固定資産税ってなに？と聞かれるので、一度まとめてみることにします。
固定資産とは、土地、家屋、償却資産を総称したもので、次のものをいいます。
- 〔土地〕
- 田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野、その他の土地（雑種地）
- 〔家屋〕
- 住家、店舗・工場（発電所・変電所含む）、倉庫、その他の建物
- 〔償却資産〕
- 構築物、機械・装置、工具・器具及び備品、船舶、航空機などの事業用資産で、法人税法又は所得税法上、減価償却の対象となるべき資産。ただし、自動車税種別割、軽自動車税種別割の課税対象となるものは除く。
固定資産税は、固定資産を所有している方にかかる市町村税のことをいいます。
固定資産税とひとくくりに言っていますが、固定資産税と都市計画税に分かれています。
よく不動産会社の方などは併せて「固都税」などと呼んでいます。
税額 ＝ 課税標準額 × 税率（固定資産税1.4％、都市計画税0.3％）
つまり、マンションや土地を購入したら持っているだけで毎年税金がかかるわけです。
持っている間ずっとかかり続けるものです。
土地は地価によって変わってきますし、家やマンションなどは古くなれば価値が下がるので固定資産税も下がります。
要はいくらで評価されているかにより税額は変化します。
固定資産税はいつ支払うの？
固定資産税は年に4回の納付となります。
6月（第1期）、9月（第2期）、12月（第3期）、2月（第4期）の年4回で、第1期の納付月に送られてくる納税通知書によって、口座振替もしくは納付書で自分で払うというパターンです。
ちなみに、1月1日に所有している人が支払うものとなります。
1月2日に取得したら、固定資産税は元の所有者へいきます。
もちろん、そんな損をすることを売る側はしないので、売買代金に日割りで入れたりなどすることがほとんどです。
新築住宅の減額措置
「税金は決まった額を納めるもの」が常ですが、様々な減税措置があるのも税金です。
知らないと満額払うことになるので、色々なアンテナを張っておくことが大切になります。
固定資産税にも減税措置があります。
良質な住宅の建設を促進し、居住水準の向上及び良質な住宅ストックの形成を図るため、新築住宅にかかる固定資産税を３年間（マンション等の場合は５年間）、２分の１に減額します。
（適用期限：令和４年３月31日）なお、４年目（マンション等の場合は６年目）から固定資産税の額が”元に戻る”ことになります。固定資産税が”増税”されるわけではありません。
一定の条件下で固定資産税の減額があるそうです。
我が家に届いた固定資産税の書面も抜粋して記載します。
●新築された認定長期優良住宅の減額措置
令和2年3月31日までに新築された認定長期優良住宅は、新築後一定期間固定資産税の2分の1が減額されます。なお、都市計画税には、この減額措置はありません。
【減額機関】
1.一般住宅（2以外の住宅） ・・・ 新築後5年度間
2.3階建以上の中高層耐火構造住宅等 ・・・ 新築後7年度間●その他の減額措置
・耐震改修住宅の減額措置
・バリアフリー改修住宅の減額措置
・省エネ改修住宅の減額措置●減額の手続き
減額の適用を受けるためには、申告が必要です。申告書に必要書類を添付のうえ、家屋が所在する区の区役所課税課へ提出してください。
税金の控除などは、何事も申告が必要です。
知らなかったらなにも恩恵を受けられません。誰も教えてくれなかった！で損をしないためにもしっかり届いた書類には目を通しましょう。
新築住宅の減額措置の落とし穴
当分半額だ！と喜ぶにはまだ早いこともあります。
この措置には条件があります。
- 居住割合の要件・・・家屋の延べ床面積に対する住居部分の床面積の割合が2分の1以上であること
- 床面積の要件・・・50㎡（一戸建以外の貸家住宅にあっては40㎡）以上280㎡以下
※分譲マンションなど区分所有家屋の床面積については、「専用部分の床面積+持分で按分した共用部分の床面積」で判定します
この床面積というのがポイントです！
ファミリータイプのマンションを購入した人には全く関係ないことですが、私のように一人で暮らすためのコンパクトマンションを購入した人は…40㎡以下なことも珍しくありません。
住宅取得控除の制度も同じですが、なぜか国は一人で生きていこう！と思っている私たちに優しくないのが現状です。（涙）
ほぼ全ての減免措置は独身者に冷たい…
一人で生き抜こうとしているんだから、少しは優しくしてくれてもいいのに。（毎回、いろんな制度が始まる度に不満タラタラ言っています）
固定資産税の案内がきたら、すぐ捨てずに少し内容を見てみてください。
おわりに
日ごろ税金というと、消費税や所得税、住民税などが身近です。
どれも、まぁ必要な税金なのかな？と思ったりしますが、固定資産税は「持っているだけでずっとかかるもの」なのでついつい不満に思いがちなのは事実です。
賃貸のときにはなかったわけですから特に…。
でも、福岡市のHPにこのようなことが書いてありました。
固定資産税
固定資産税は、毎年1月1日時点で土地・家屋・償却資産（これらを総称して固定資産税といいます）を所有している方に、その固定資産の評価額に応じて納めていただく税金です。
固定資産税は、市民税と並び市町村の基幹税目であり、福岡市税の約4割を占め、市が行う様々な行政サービスの貴重な財源になっています。
自分が住んでいる街の重要な財源ということですよね。
国単位ではなく、もっと身近なサービスに直結してるんだと思います。
不満に思わず、義務だと思って受け止めることが必要ですね！
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