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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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なお、この「住宅１戸」については、原則１棟を１戸としますが、マンションなど、独立的に区画された住戸が複数ある場合は、その数が住宅の戸数となります。
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本記事では、固定資産税が何坪以上になると高くなるのか、土地の固定資産税の計算方法、建物の固定資産税の計算方法を解説します。
土地の固定資産税減税措置が利用できる場合の計算方法は、次のとおりです。
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マンションの場合、建物は所有者の持ち分の課税床面積に対応する部分に課税され、敷地についても、敷地全体に対する敷地権（※）の割合に応じて計算します。
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