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固定資産税評価額は、固定資産税を計算する元となる数字で、固定資産税を課税する自治体が評価額を決定します。
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そのため、固定資産税の減税措置が利用できると、固定資産税の支払い総額を大きく抑えることができます。
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固定資産税は土地・家屋にかかる税金のイメージが強いかもしれませんが、償却資産も固定資産税の対象となります。償却資産とは、土地・家屋以外で事業のために用いられる資産のことです。
税理士、ファイナンシャル・プランナー。池田里美税理士事務所代表。相続・不動産関連の税務やコンサルティングに携わり、セミナー講師や執筆も多数
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住宅地、農地（田んぼや畑）、池沼、山林、鉱泉地（温泉など）、牧場、原野など
マイホームを購入後などに固定資産税の支払いが想像以上に重たいと感じる人もいるようですが、固定資産税は所有する不動産について毎年かかるコストです。住宅を購入すれば、毎月支払う住宅ローン以外にも、毎年まとまった金額を固定資産税として必ず支払うことになるということを念頭に、資金計画を立てておくと安心です。