건물분재산세는 과세기간을 1년으로 하여 매 분기 또는 반년마다 신고 납부하며, 구체적인 신고납부기한은 지방정부가 결정한다.
The building distribution tax is reported and paid every quarter or half year, with a taxable period of one year, and the specific deadline for filing and payment is determined by the local government.