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固定資産税とは土地や家屋などに対して課税される地方税。住んでいなくても登記簿上の所有者は納税義務がある
ここでは、土地の固定資産税が何坪以上になると上がるのか、建物が何坪以上になると固定資産税が高くなるのかを紹介していきます。
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住宅地や農地などの土地、住宅や店舗などの家屋（建物）が課税対象となります。
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固定資産税は土地・家屋にかかる税金のイメージが強いかもしれませんが、償却資産も固定資産税の対象となります。償却資産とは、土地・家屋以外で事業のために用いられる資産のことです。
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経済的に固定資産税の支払いが難しいという場合だけでなく、うっかり納付を忘れた場合も、滞納をし続けることによって差し押さえなどの事態に陥る可能性もあります。そのようなことになる前に、支払いが難しい場合や、納付を忘れてしまっていた場合は、各自治体の窓口などに早めに相談するようにしましょう。事情によっては、納税の猶予や分納などの救済措置を受けることもできます。
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