住宅用地に関して、平成25年までは負担調整の据置き制度および経過措置が講じられていました。平成26年以降と比べて課税標準額を求める際の負担水準の区分が異なっており、より低い負担水準から税額が据え置かれるようになっていました。
具体的には下記の負担水準の区分を用いていました。なお、その他の特例率、負担水準や税額の計算方法は現行制度 ※と変わりありません。
※現行(平成26年以降)の負担調整措置についてはこちらになります。→住宅用地における現在の負担調整
●平成24,25年の住宅用地の課税標準額の求め方
負担水準
|
課税標準額
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90%以上
|
前年度課税標準額
|
85%以上90%未満
|
本来の課税標準額×0.9
|
15%以上85%未満
|
前年度課税標準額+本来の課税標準額×0.05
|
15%未満
|
本来の課税標準額×0.2
|
![](data:image/png;base64,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)
●平成23年以前の住宅用地の課税標準額の求め方
負担水準
|
課税標準額
|
80%以上
|
前年度課税標準額
|
75%以上80%未満
|
本来の課税標準額×0.8
|
15%以上75%未満
|
前年度課税標準額+本来の課税標準額×0.05
|
15%未満
|
本来の課税標準額×0.2
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)