"Shisanzei Navi" Releases Osaka City Edition Fixed Asset Tax Overpayment Check Tool - Adds Diagnostic Functionality for Assessment Value Trends by 24 Wards

Mycat Co., Ltd. (Headquarters: Meguro-ku, Tokyo) has newly released the "Osaka City Edition Fixed Asset Tax Overpayment Check Tool" on its fixed asset tax check service "Shisanzei Navi" (https://shisanzei.xyz). This tool allows users to check the validity of fixed asset tax assessment values within Osaka City on a ward-by-ward basis.

Tool URL: https://shisanzei.xyz/tools/osaka-check

Tool Overview and Main Features

This tool is a free web tool that enables property owners in Osaka City to easily check the validity of the assessment value stated on their annual fixed asset tax statement.

Input Items (4 Steps Total):

• Step 1: Property Location ── Select from Osaka City's 24 wards, and input town name/block number.
• Step 2: Property Information ── Land area (sqm), building total floor area (sqm), building structure (wood/steel frame/RC/SRC), age of building.
• Step 3: Current Assessment Value ── Land assessment value and building assessment value stated on the tax statement (approximations are acceptable for both).
• Step 4: Purpose Confirmation ── Residential land (small-scale residential land/general residential land), commercial land, other.

Diagnostic Results Output:

1. Assessment Value Validity Score (4 levels: A-D)

The input assessment value is compared against the public land price and road price levels within the same ward to display its validity as a score. The assessment value for fixed asset tax is generally set at approximately 70% of the public land price; the score is calculated based on the deviation from this standard.

2. Assessment Value Trend Report by Ward

Displays the assessment value trends for the selected ward. For example, in wards like Kita and Chuo (central urban areas) where commercial and residential zones coexist, it highlights cases where changes in land use zoning affect the assessment value. In wards like Suminoe and Konohana (bay area), it notes the potential for land price fluctuations due to Expo-related development.

3. Building Depreciation Check

This checks if the depreciation correction factor by structure is appropriately applied to the building's assessment value. For older apartments (RC/SRC structures), the depreciation of the building portion may not be fully reflected in the tax statement; if this is the case, it will be displayed as "Confirmation Required."

4. Overpayment Risk Factor Analysis

If an overpayment is possible, it lists the potential contributing factors (e.g., unreflected changes in land use zoning, non-application of small-scale residential land special provisions, insufficient depreciation).

Technical Features

The assessment value check in this tool combines the following data sources and logic:

• Public Land Price Data: References public land price data published annually by the Ministry of Land, Infrastructure, Transport and Tourism, broken down by ward.
• Road Price Data: Road price levels by region based on the National Tax Agency's road price maps.
• Depreciation Correction Factor Table: Correction factors by structure and age, as defined in the Ministry of Internal Affairs and Communications' Fixed Asset Valuation Standards.
• Residential Land Special Provision Determination: Determines the applicability of special provisions for small-scale residential land (taxable value 1/6) and general residential land (taxable value 1/3) for areas under 200 sqm.

Background on Fixed Asset Tax Assessment Errors

According to a survey by the Ministry of Internal Affairs and Communications, fixed asset tax assessment errors have been confirmed in 97% of municipalities nationwide (Source: Ministry of Internal Affairs and Communications). Osaka City is no exception, and it is important to verify whether the assessment value is being reviewed appropriately at the time of reassessment (every three years).

How to Use

1. Access the tool page (https://shisanzei.xyz/tools/osaka-check)

2. Enter information in 4 steps while referring to your tax statement.

3. Click the "Check" button for an immediate diagnosis...