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また、新築住宅や長期優良住宅に対しては、税額を減少させる減額措置があります。減額措置についても詳しくは後述します。
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固定資産税は、土地・建物ともにある一定の坪数より大きくなると、課税額が増加してしまいます。
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なお、土地や建物が市街化区域にある場合、固定資産税と同時に都市計画税も徴収されますが、今回は固定資産税の情報のみを取り上げます。
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具体的には、マンション・アパート経営や、サ高住（サービス付き高齢者向け住宅）・老人ホームといった高齢者施設などの賃貸経営が、固定資産税対策として活用できます。
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The trouble would be the third component, without which a case wouldn’t stand for a problem necessitating a solution. The final component is definitely the encouraged solution, which can be produced determined by the theories and course readings.
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不動産売却・査定に役立つ情報を、エリア別に市区町村単位までチェックできます。
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