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計算に使用する固定資産税評価額とは、総務省の「固定資産評価基準」をもとに市町村が定めた価額です。実際の価額は、納税通知書に添付されている課税証明書か、役所の固定資産課税台帳で確認できます。

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毎年の納付書で税額を確認する方も多いかもしれませんが、固定資産税は計算式を知っていれば自分でも算出できます。

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