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How Much Does Property Tax Rise on a Neglected Akiya?
Enter the land's assessed value and area to compare annual property taxes now, if the residential land relief is removed after a warning, and after demolition.
How it works
| Land | Fixed asset tax base | City planning tax base |
|---|---|---|
| Small residential (up to 200 m² per home) | value × 1/6 | value × 1/3 |
| General residential (above 200 m², up to 10× floor area) | value × 1/3 | value × 2/3 |
| Non-residential (relief removed, vacant land) | value × 70% (cap) | value × 70% (cap) |
Rates: fixed asset tax 1.4% (standard), city planning tax up to 0.3% (varies). No fixed asset tax below ¥300,000 (land) or ¥200,000 (building) of taxable base. Burden adjustment can keep the base below 70% in transition years. Local reductions such as in Tokyo's 23 wards are not included.
Tokyo Bureau of Taxation: relief not applied to designated vacant houses (Japanese)
Amounts on this site are estimates from public data and typical unit costs, not tax or legal advice or a property valuation. Property tax, demolition costs and sale prices vary widely by property and municipality. Confirm with the municipal tax office, a tax accountant or judicial scrivener, and quotes from demolition firms and real estate agents.
Sources: land values processed by this site from MLIT "Official Land Price data" (2026) (CC BY 4.0). Property tax: MIC and Tokyo Bureau of Taxation; vacant-house deduction: NTA No.3306; state transfer: Ministry of Justice; default demolition cost: national standard demolition cost (Sanjo City document) (checked 2026-10-31).