They appear on the property tax notice sent annually around April-June. You can also check the municipal fixed asset tax ledger. For pre-purchase properties, ask the seller or obtain a property assessment certificate.

Residential land (used as housing sites) has tax reduction provisions. Small residential land (200sqm or less) gets property tax reduced to 1/6 and city planning tax to 1/3. Portions over 200sqm get property tax 1/3 and city planning tax 2/3 reductions.

Yes, property tax and city planning tax are deductible as necessary expenses for real estate income. For investment properties, including annual tax in cash flow calculations is important for understanding profitability.