Apportionment in property valuation is to separate the market value into multiple parts. This paper aims to propose an apportionment method for single-residential houses utilizing sales price data accumulated nationwide for one year period and to discuss the applications of the resulting apportioned value tables. In order to do so, this paper reviews current practices and prior research, and then selects a building residual method for apportionment. Land value is defined as the market value where the site is cleared and fully serviced, and the value of the each site where houses are located is assesed from a computer-aided mass appraisal system that utilizes land sales prices collected nationwide as well. As a result, multiple corsstab tables are produced to report the apportioned values between land and building of single-residential houses that are categorized by building uses, regions, building structures, and years after construction. It is confirmed that the tables provide auxillary information that is useful to understand the structure of the value of the single-residential houses.