[Verse 1]
毎年届く納税通知書
固定資産税 どう決まる？
計算の仕組みはシンプルなんだ
「課税標準×税率」
[Pre-Chorus]
課税標準ってナニ？
固定資産課税台帳に載ってる
「固定資産税評価額」
これが税金計算の基礎
[Chorus]
課税標準は評価額
税率は１．４パーが標準
評価額は３年に１回
見直される「評価替え」
[Verse 2]
評価額を決めるのは市町村長
国が定めた基準に基づく
３年ごとの評価替えの年
これを「基準年度」と呼ぶ
[Pre-Chorus]
税率の１．４パーセントは
あくまで「標準税率」
市町村は条例で
これと違う税率にできる
[Chorus]
課税標準は評価額
税率は１．４パーが標準
評価額は３年に１回
見直される「評価替え」
[Bridge]
でも実際の計算では
住宅用地の特例で
課税標準がグッと下がる
だから税金も安くなる
[Outro]
評価額×税率
これが固定資産税
基本の仕組みを
しっかり理解しよう
- Lyricist
lyr-IQ
- Composer
lyr-IQ
- Producer
lyr-IQ
- Programming
lyr-IQ
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