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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固定資産税額は固定資産税評価額が基準となると前述しましたが、税額の計算に用いられるのは「課税標準額」です。固定資産税の税額は、この課税標準額に一定の税率を掛けて決定します。

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