How is the Japanese property tax levied? What are the requirements for Japanese skilled immigrants?

How is the Japanese property tax levied? In Japan, houses and land can be sold. Generally speaking, buying a house not only represents the property itself, but also represents the corresponding land use right. Even if an apartment building is bought, the land occupied by the whole building is shared according to the proportion of the total area of each household to the total area of the whole building.

So in Japan, real estate tax involves not only houses, but also land. Generally speaking, from the perspective of housing and land enjoyment tax, taxes related to land and housing include fixed assets tax, urban planning and construction tax and other tax items. In 1950s, Japan introduced the fixed assets tax in the local tax-sharing reform. Fixed assets tax belongs to the local taxation bureau, which collects and manages it. Fixed assets tax mainly pays taxes on land and houses, and operators are users of land and house ownership in the sense of traditional laws and regulations.

Land includes houses, fields, mountains, farms, heads, etc. Houses include houses, shops, factories, etc. Users with property rights registered in the housing register on June 65438+1 October1every year have the responsibility to pay taxes to their cities, towns and villages, and the standard collection rate is 1.4%. Property users in the 23rd District of Tokyo Center need to pay taxes and fees to Tokyo, not individual cities, towns and villages. This is an exception.

Land and houses are taxed on the basis of value tax, which is called "medium market price" in Japan. Japan generally conducts a basic evaluation every three years. The beginning of pricing is called standard year, and the price of that year is called standard year use value. In the next two years, if there is no significant change, it will generally not be revalued.

Land price is calculated according to "line price". According to the route defined by the fixed assets evaluation standard, the land price of surrounding enterprises is the basis for calculating the land price of different locations and different uses, and the housing reconstruction price is the carrier for housing evaluation. For example, our reporter has a "land and housing tax table for this year (20 10) in Showa, Tokyo", which reads: "Because 20 10 is not the evaluation standard of this year, its price is normally calculated according to the benchmark price in 2009. However, I don't know that from the current policy in Japan, it is easier to apply for citizenship than to apply for permanent residence, and it is much easier to invest in the United States than to immigrate.

According to the relevant provisions of the Japanese Nationality Law, there are six basic conditions for applying for Japanese nationality: 1.

The applicant must be at least 20 years old and have the adult level stipulated by the laws of the country. However, children who apply with their parents can be exempted from the requirement of being over 20 years old. Because at this time, the child's application is based on the principle that the parents' application is approved.

2. Living conditions

The applicant has lived in Japan for 5 years or more. This is the most basic condition, which means that the applicant must have lived in Japan for more than 5 years. If this condition is not met, the applicant is generally unqualified. Applicants naturally need to have reasonable and legal qualifications to stay. Applicants who temporarily leave Japan or change their residence are not affected. For example, if you invest in a company in Japan and the company has been profitable for five consecutive years, you can apply for Japanese nationality.

3. Living conditions

Applicants and their partners have sufficient property and skills to support their families. This is mainly to prevent people who will become public commitments from acquiring Japanese nationality.

4. Personality conditions

The applicant is kind and not illegal. That is also the most basic condition for obtaining Japanese nationality. After the general application is accepted, the applicant's ordinary life, production activities, professional status, social practice activities and tax payment will be investigated for violations of criminal cases and administrative regulations.

5. Illegal team conditions

Applicants are not allowed to join or be involved in attempts to destroy the Japanese government team and its seemingly advocated political parties by violence. This is also a natural condition for safeguarding national security, and not only Japan, the United States and other countries have the same requirements.

6. Avoid dual nationality

The applicant has no nationality. If he has, he must give up his original nationality when he acquires Japanese nationality. The fundamental reason for this condition is the principle of unique nationality, and a person cannot have two nationalities. Therefore, when applying for Japanese nationality, China people need to go to the China Embassy to apply for renunciation of China nationality after obtaining the approval of the Japanese Minister of Justice.

These are the six basic conditions for applying for Japanese nationality. The actual application procedures need to be carried out in the local legal bureau or branch of the applicant, and it is not allowed to go through the application procedures in the legal bureau where the applicant is located.