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一方、土地の場合は特例措置や負担調整措置などがあり、課税標準額のほうが、固定資産税評価額よりも小さくなる場合もあります。

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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。

関連リンク：アパート経営・マンション経営の固定資産税はいくらかかる？計算方法や減税措置について

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まとめ：固定資産税の節税対策は生和コーポレーション株式会社へご相談を

なお、増築や構造部分のリフォームなど、建築確認申請が必要な大掛かりなリフォームを行った場合も、建物の評価額に影響するため、固定資産税額が高くなる可能性があります。