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環境自治体ベストプラクティス集 - 都市計画税

都市計画税


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都市計画税(としけいかくぜい)とは、地方税法により、都市計画区域内の土地・建物に、市町村条例で課すことのできる税金である。

概要

都市計画事業の財源にあてるため、第二次世界大戦前に創設されていた都市計画税は、シャウプ勧告により、一旦廃止された。その後、地方の財源不足の中で、「受益者負担の制度を拡張し、施設充実に要する財源を確保する衆議院地方行政委員会会議録第10号、昭和31年02月22日」ためとして、1956年目的税として復活された。

税額算定の基礎には固定資産税の評価額を用いるが、課税標準の算定方法は一部が異なる。税率は、標準税率はなく、当初は限度税率が0.2パーセントとされていたが、1978年に0.3パーセントに改正された。

課税の対象は、都市計画区域内に所在する土地及び家屋で、固定資産税と異なり、償却資産は対象とならない。また、市街化区域市街化調整区域線引き制度を受け、1971年からは、原則として市街化区域だけに課すこととされている。

実際に課税を行うかどうかを決定するのは市町村であり、線引きを行っている市町村でも、すべてが課税しているわけではない。また、課税標準が固定資産税と共通していること、受益者負担といいながら一般財源に取り込まれるため、受益と負担の関係があまり明確でないことなど、課税に対しては批判もある衆議院地方行政委員会会議録第31号、昭和31年04月05日の門司亮委員発言都市計画税に関する質問主意書平野博文委員発言(平成19年8月8日)

賦課徴収方法

使い道

都市計画税の主な使い道は以下のとおりである。

  • 道路事業
  • 土地区画整理事業
  • 公園事業
  • 下水道事業
  • 市街地再開発事業
  • その他

脚注

関連項目

Category:地方税

wikipediaより

このキーワードに関連するベストプラクティス


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