また、新築住宅や長期優良住宅に対しては、税額を減少させる減額措置があります。減額措置についても詳しくは後述します。

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さらに、家屋が新築住宅だった場合は、固定資産税は新築住宅に対する特例措置があるため、一定期間を過ぎると固定資産税として支払う金額は高くなります。