"Property Tax Navi" Launches Osaka City Edition Property Tax Overpayment Check Tool — Added Diagnostic Functions for Valuation Trends Across 24 Wards

Mycat Co., Ltd. (Headquarters: Meguro-ku, Tokyo) has newly released the "Osaka City Edition Property Tax Overpayment Check Tool" as part of its property tax check service "Property Tax Navi" (https://shisanzei.xyz), enabling users to check the validity of property tax valuations in Osaka City by ward.

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

Overview and Main Features of the Tool

This tool is a free web service that allows property owners in Osaka City to easily check the validity of valuations listed on the fixed asset tax assessment notices they receive annually.

Input Items (Total 4 Steps):

• Step 1: Property Location ── Selection from Osaka City's 24 wards, and entry of town name/chome
• Step 2: Property Information ── Land area (㎡), building floor area (㎡), building structure (Wood/Steel/RC/SRC), and building age
• Step 3: Current Valuation ── Land valuation and building valuation as stated on the tax notice (estimates are acceptable)
• Step 4: Usage Confirmation ── Residential land (small-scale/general), commercial land, others

Diagnostic Results Provided:

1. Valuation Validity Score (4 levels from A to D)

The entered valuation is checked against the level of officially posted land prices and roadside land prices within the same ward, and validity is displayed as a score. Property tax valuations are generally set at approximately 70% of the officially posted land price; the score is calculated based on the degree of deviation from this standard.

2. Ward-specific Valuation Trend Report

Displays valuation trends for the selected ward. For example, it notes cases in Kita and Chuo Wards (city center) where changes in land-use zones affect valuations due to mixed commercial and residential areas, and potential land price fluctuations in Suminoe and Konohana Wards (bay area) due to Expo-related development.

3. Building Depreciation Check

Checks if the age-based depreciation correction rate for the specific structure is appropriately applied to the building valuation. For older apartments (RC/SRC structures), it displays "Check Required" if the building's depreciation might not be sufficiently reflected in the tax notice.

4. Overpayment Risk Factor Analysis

If there is a possibility of overpayment, it lists potential factors (e.g., failure to reflect changes in land-use zones, non-application of small-scale residential land tax breaks, insufficient depreciation) as a list.

Technical Features

The tool's valuation check combines the following data sources and logic:

• Official Land Price Data: References official land prices published annually by the Ministry of Land, Infrastructure, Transport and Tourism, categorized by ward
• Roadside Land Price Data: Regional roadside land price levels based on the National Tax Agency's roadside price maps
• Depreciation Correction Rate Table: Correction rates by structure and age as defined in the Ministry of Internal Affairs and Communications' fixed asset valuation standards
• Residential Land Tax Break Determination: Application determination for small-scale residential land (1/6 tax base) and general residential land (1/3 tax base) under 200㎡

Background on Property Tax Assessment Errors

According to a survey by the Ministry of Internal Affairs and Communications, property tax assessment errors have been confirmed in 97% of municipalities nationwide (Source: MIC). Osaka City is no exception, and it is important to confirm whether valuations are being properly revised during the triennial reassessment years.

How to Use

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

2. Input data in 4 steps while referring to your tax notice

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