House tax - Kaokuzei

Japanese: 家屋税 - かおくぜい
House tax - Kaokuzei
Generally, this is a tax that is levied on the owner based on the rental price or market value of the house, with the income from the ownership and use of the house as the tax base. Under Japan's current tax system, it is included in the fixed asset tax along with a similar tax on land (land tax), and the market value of the house is used as the tax base.
→Related items Profit Tax

Source : Heibonsha Encyclopedia About MyPedia Information

Japanese:
一般に，家屋の所有，利用による収益を税源とし，その所有者に対し家屋の賃貸価格または時価を課税標準として課する税。日本の現行の税制では，土地に対する同様な税（地租）とともに固定資産税に含まれ，家屋の時価を課税標準としている。
→関連項目収益税

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