What Is It
The Fixed Asset Evaluation Certificate (固定資産評価証明書, kotei shisan hyoka shomeisho) is an official document issued by the municipal tax office (市区町村) that states the government's assessed value of a property. This assessed value — called the 評価額 (hyokagaku) — is the basis on which property taxes are calculated in Japan.
The evaluation is conducted by the local government every three years, with the most recent reassessment determining the property's taxable value until the next cycle. The assessed value is typically lower than market value, often around 60-70% of the actual transaction price, though this ratio varies by location and property type.
This certificate is distinct from the property tax bill. While the tax bill shows what you owe, the evaluation certificate is an official statement of the assessed value itself. It is commonly required in property transactions, inheritance proceedings, and mortgage applications where parties need to verify the official tax valuation.
Who Needs It
- Property buyers — to understand the tax-assessed value as a reference point in negotiations
- Mortgage applicants — banks often require it as part of the loan application process
- Tax professionals — for calculating registration and license tax (登録免許税) on property transfers
- Heirs — for inheritance tax filing and estate valuation
- Property owners — to verify their assessment or dispute a valuation they believe is incorrect
- Judicial scriveners — for registration procedures that require proof of assessed value
What's Included
- Property location — registered address and lot number
- Property type — land (土地) or building (家屋), with category details
- Area — land area or building floor area in square meters
- Assessed value (評価額) — the government's official valuation figure
- Tax base value (課税標準額) — the amount used to calculate the actual tax (may differ from assessed value due to special reductions)
- Year of assessment — the fiscal year the evaluation applies to
How to Obtain
The certificate must be requested at the municipal tax office (市区町村役場の税務課) where the property is located. Crucially, only the registered property owner (or an authorized agent with a power of attorney) can request this document. Unlike the registry certificate, it is not publicly available.
You will need to present identification and, if acting as an agent, a notarized delegation letter (委任状). The certificate is typically issued on the spot at the counter.
Through JapanPropertyDocs: We act as your authorized agent. With your delegation, we visit the municipal office, obtain the certificate, and provide it to you with an English explanation of the assessed values and their implications.
Processing Time
Same day when requested in person at the municipal tax office counter. Processing through JapanPropertyDocs typically takes 5 to 7 business days, as this document requires owner authorization and an in-person visit to the specific municipal office.