Issuance of Fixed Asset Valuation Certificates, Public Charge Certificates, and Name Aggregation Ledgers

Fixed Asset Valuation Certificate (Land and Buildings)

Main Uses

1. Calculation of Registration and License Tax
2. Calculation of Inheritance and Gift Tax (In areas with road value zones, the road price at the tax office serves as the standard, but in areas without a road price, the city's assessed value will be used as the standard.)
3. Calculation of Litigation Costs

Content to be described

In addition to registration information, the assessed value and other details will be provided.
 

Certificate of Fixed Asset Tax (Land and Buildings)

Main Uses

1. Documents for the allocation of Property Tax between the buyers due to the transfer of ownership
2. Documents to be attached when the mortgagee applies for auction to the court

Content to be described

In addition to registration information, the assessed value, taxable standard amount, tax equivalent amount, etc. are recorded.

Register of Names

Main Uses

1. Materials for calculating public taxes on real estate income, etc. (for final tax return)
2. Confirmation of Owned Assets

Content to be described

Address and name or designation of the taxpayer, assessed value, taxable standard amount, tax equivalent amount, location of the land, registered land category and current land category, land area, location of the building, building number, floor area, etc.
Note This is not a certificate with an official seal.

Regarding Identity Verification at the Taxation Division

For more details, please see the following "Examples of identification documents at the Taxation Division."

• Examples of identification documents at the Taxation Division

Eligible Applicants for Certification and Required Documents

Applicant (the person who came to the counter)	Required Documents	Types of Certificates that Can Be Applied For
Taxpayer	Driver's License, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Agent	Power of attorney, consent form, agent appointment notification, etc. (those with the taxpayer's seal) (Note 2), driver's license, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Tax Administrator (Submit Tax Administrator Declaration to the City)	Driver's License, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Corporate Representative of the Taxpayer when the Taxpayer is a Corporation	Corporate representative seal (round seal) (Note 4) or documents certifying the relationship between the corporation and the representative (such as registration certificate), driver's license, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Employees of a Corporation that is a Taxpayer	Corporate Representative Seal (Round Seal) (Note 4) , employee ID, driver's license, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Heir	Documents that prove the taxpayer's relationship to the inheritance (such as family register, non-registered family register, etc.), driver's license, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Representative of the Heirs (Submit the Heir Representative Notification to the City)	Driver's License, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Agent of the Heir (Other than the Representative Heir)	Documents that prove the relationship between the taxpayer and the heirs, such as a power of attorney, family register (koseki tohon), and removal register (joseki tohon), driver's license, etc. (Note 1)	Assessment Certificate, Public Charge Certificate, and Register of Names
Legal representatives such as bankruptcy trustees and liquidators	Documents certifying appointment and commercial registration certificate	Assessment Certificate, Public Charge Certificate, and Register of Names
Persons who have rights for the purpose of leasehold or other use or profit (limited to those for which consideration has been paid).	Documents that prove the rights of the lease agreement, etc.	Valuation Certificate and Tax Payment Certificate
A party to the lawsuit or a person seeking proof as materials for calculating the value of the subject matter of the lawsuit when filing a lawsuit (Note 3)	Complaint	Certificate of Valuation
Mediation Applicant	Mediation Application Form	Certificate of Valuation
Provisional Attachment Applicant	Provisional Attachment Application	Certificate of Valuation
Applicant for Provisional Disposition	Application for Provisional Disposition	Certificate of Valuation
Applicant for Non-Litigious Lease	Application for Non-Litigious Land Lease Case and Land Lease Agreement, etc.	Certificate of Valuation
Auction Applicant	Auction Application Form	Certificate of Public Tax
Bidder	Payment Due Date Notification and Item List	Certificate of Valuation
Persons who became owners after the assessment date (January 1)	Documents that certify ownership of the relevant fixed asset, such as the certificate of registered matters, receipt for payment of the sale price, notice of payment deadline, or registered notification, which can be confirmed to recognize the owner.	Valuation Certificate and Tax Payment Certificate

• Note 1: My Number Card, driver's license, passport, licenses, permits, or identification cards issued by government offices that include "Name" and "Date of Birth or Address" and display a photograph, etc. (For details, please refer to the above "Examples of Identity Verification Documents at the Taxation Division.")
• Note 2: Includes intermediary contracts, etc. (originals in principle) that describe the delegation content for certificate issuance, etc. In addition, if there are updates or changes to the contract content, documents that show the updates or changes (originals in principle) are also required.
• Note 3: Lawyers, Judicial Scriveners, etc.
• Note 4: A Property Tax Certificate Application Form or Power of Attorney stamped with the corporate representative's seal (round seal) is also acceptable.