About exception of standard of assessment of property tax (depreciable assets) of new facilities which we acquired based on introduction plans such as tip facilities
(authorized * 1 such as tip facilities of introduction plan is necessary)
Based on productivity improvement special measures law, we can receive exception of standard of assessment of property tax (depreciable assets) by rule of Local Tax Law by applying for "introduction plans (the following, introduction plan) such as tip facilities", and receiving authorization.
＊Application method of 1 "introduction plan" this (Yokohama-shi Economic Affairs Bureau manufacturing support section)
Summary of exception of standard of assessment of 1 property tax (depreciable assets)
We devise introduction plan from 2018 to 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.
Oh, receiving authorization of introduction plan such as plants.
Correspond to * 2 (person from small and medium size company to prescribe 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
In the case of corporation having 1 company and capital or investment
As of levy date (January 1), the total sum of capital or investment is less than 100 million yen
In the case of corporation and individual who do not have 2 capital or investment
As of levy date (January 1), the number of employees is less than 1,000
We consider 3 and do not correspond to big company
"We consider, and big company" means any of the following corporation.
(1) Corporation where a half or more of issued stock or the total number of investments or the total sum are owned by the same large-scale corporation (corporations more than capital 100 million yen)
(2) 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 2
Beginning to sell time is machine, device within ten years in 1,600,000 yen or more a acquisition value
i acquisition value is 300,000 yen or more; beginning to sell time 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 acquisition value
(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).
3 and others
We will tell about procedure to receive exception of standard of assessment in future on this homepage.