Summary of exception of standard of assessment of 1 property tax (depreciable assets)
We devise introduction plan between 2018 and 32, and, among medium and small-sized businesses which received authorization of Motoichi, property tax (depreciable assets) to modify new facilities which we acquired based on introduction plan after the authorization in any of the constant requirements becomes zero for three years.
In addition, all the assets which received authorization of introduction plan do not become a target of exception of standard of assessment. It is necessary to correspond to the next requirements to receive exception of standard of assessment.
(1) Target person
Oh, receiving authorization of introduction plan such as the tip facilities.
Correspond to * 2 (person from small and medium size company prescribed in Special Taxation Measures Law or medium and small-sized business) such as i small and medium size companies.
＊With 2 small and medium size companies
(a) In the case of corporation having company and capital or investment
As of levy date (January 1), the total sum of capital or investment is less than 100 million yen
(i) In the case of corporation and individual who do not have capital or investment
As of levy date (January 1), the number of employees is less than 1,000
(u) We consider and do not correspond to big company
"We consider, and big company" means any of the following corporation.
Corporation where a half or more of issued stock or the total number of investments or the total sum are owned by large-scale corporation (corporations more than capital 100 million yen) of A equivalence
Corporation where two-thirds or more of issued stock or the total number of investments or the total sum are owned by large-scale corporations (corporations more than capital 100 million yen) more than B 2
(2) Target facilities
Beginning to sell time is machine, device within ten years in 1.6 million yen or more a acquisition value
i acquisition value is 300,000 yen or more; beginning to sell time the measurement tool within five years and inspection tool
Beginning to sell time is appliance, equipment within six years in 300,000 yen or more cormorant value to acquire
Oh, beginning to sell time is facility attached to building within 14 years in 600,000 yen or more the acquisition value
※Requirements do not accord with person of "introduction plan" from medium and small-sized business, target facilities.
For more information about "introduction plan" this (the outside site)
Thing that attachment is necessary for 2 depreciable assets reports
(1) When medium and small-sized business declares
Oh, depreciable assets standard of assessment exception pertinence assets registration form and statement (PDF: 760KB) (Yokohama-shi style)
Copy of authorized application affecting introduction plans such as i tip facilities (including introduction plan such as the tip facilities) (the style third)
Copy of authorized book affecting introduction plans such as cormorant last edge facilities (we issue than Yokohama-shi Economic Affairs Bureau)
Oh, copies such as specifications by industrial meetings of certificate
Written oath (the style fourth) which affects o tip facilities
＊When specifications by industrial meetings acquire certificate, they are necessary after the authorization
Exception check sheet of standard of assessment of property tax to affect mosquito last edge facilities (Excel: 15KB)
(2) When lease company declares
When lease company declares, submission of following two points is necessary in addition to style of 2(1), too.
Alley contract quotation
Property tax reduction sum check which association of irisu business saw
When service life of assets planning 3 acquisition is unidentified
(1) We confirm "kind of depreciation assets" and "kind of facilities or narrowed eyes".
Oh, we confirm "kind of depreciation assets" listed in summary column of the facilities concerned and "kind of facilities or narrowed eyes" when we acquire industrial meeting certificate.
When i industry society certificate has not been acquired yet, we refer to each equipment manufacturer for applicable item and do.
(2) We confirm service life set at "departmental order about service life of depreciation assets" separate table.
We identify o as "3 service life" listed in "page ... of ... depreciable assets" and confirm service life of assets corresponding to (1).
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