…The Local Tax Law uses the term "house" and imposes fixed property tax on houses, which refers to dwellings, stores, factories (including power plants and substations), warehouses, and other buildings (Article 341, item 3). Since the building register is the basis for the house tax ledger (Article 341, item 12), it can be said that it is a concept that basically overlaps with buildings. Real Estate [Masaaki Yasunaga]. … *Some of the terminology that refers to the "House Tax Register" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…地方税法は家屋という用語を用い,家屋に対し固定資産税を課しているが,これは,住家,店舗,工場(発電所および変電所を含む),倉庫その他の建物をいうとされる(341条3号)。建物登記簿は家屋課税台帳の基礎になるので(同条12号),基本的には建物と重なりあう概念であるといえよう。不動産【安永 正昭】。… ※「家屋課税台帳」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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