固こ定てい資し産さん税ぜい

noun

fixed asset tax; property tax

A Japanese municipal tax levied annually on owners of land, buildings, and depreciable business assets as of January 1. Often translated as 'property tax', but it is distinct from other real estate taxes.

• 固こ定てい資し産さん税ぜいは毎まい年とし1月がつ1日たち時じ点てんの所しょ有ゆう者しゃに課か税ぜいされます。

  Fixed asset tax is levied on the owner as of January 1 each year.

• 土と地ちと建たて物ものには固こ定てい資し産さん税ぜいがかかります。

  Land and buildings are subject to fixed asset tax.