- Public notice of land prices
- It is to show the general public sound prices for standard land.
Implemented by: Land Appraisal Committee of Ministry of Land, Infrastructure, Transport and Tourism
As of January 1 every year (announced late in March)
- Land price survey by prefectural governments
- It is to show the general public the sound prices of standard lands.
Implemented by: Prefectural governors
As of July 1 every year (announced late in September)
- Evaluation of inheritance tax (roadside land price)
- Appraisal for inheritance tax and gift tax
Implemented by: Director of National Tax Bureau, National Tax Agency
Appraisal standard: about 80% of land prices in the public notice
- Appraisal of fixed assets tax
- Appraisal for fixed assets tax
Implemented by: Ministry of Internal Affairs and Communications or municipal mayors
Appraisal standard: about 70% of land prices in the public notice
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