Property Tax Practices in Japan : The Case of Yokohama City

Overview & Synopsis

This paper examines property tax administration in Japan, with a specific focus on residential land, utilizing Yokohama City as a case study. It examines the valuation process for residential land, the tax assessment and collection methods, and the procedures available for residents to challenge tax determinations. Emphasizing the importance of transparency, the report highlights the role of technology and the need to foster public trust in ensuring the effective implementation of property tax policies.