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|Page ... of ... depreciable assets (we carry)|
Thing becoming a target of property tax includes what's called "depreciable assets" other than land, house.
|1.What are depreciable assets? 2.To offer for one of business? 3.What is it for service life? 4.Person having depreciable assets needs report! 5.About evaluation of depreciable assets 6 about downloading of report and statement.|
With depreciable assets, the reduction of price amortization or depreciation and amortization says thing which the acquisition value establishes by small assets or other government ordinances among counted things to loss of money or necessary expense in calculation of income by Corporate Tax Law or rule of Income Tax Law with assets (mining right, fishery right, patent right or other immaterial depreciation assets are excluded.) which we can offer for one of business except land and house.
※With "assets which the acquisition value establishes in small asset other government ordinances"
In calculation of income by Corporate Tax Law or rule of Income Tax Law, all or a part of the acquisition value does with assets counted to loss of money or necessary expense by 2 Clause 1 of Corporate Tax Law enforcement order Article 133 or Article 133 or Income Tax Law enforcement order Article 138 or official regulations of Article 139 Clause 1. For more details, please see "(pdf form: 108KB) about declaring assets".
Direct in generally continuing constant objective act, and it being said in performing with "business" repeatedly, and necessarily getting profit or profit itself; do not do that is intended with need.
In addition, thing offering for one of business is included in not being used, thing of non-operation from the start now, but is not included in depreciable assets "to offer for one of business" as so-called provision and seen thing correspond to inventory.
In addition, welfare facilities which companies offer for the use of employee are included in "assets to offer for one of business".
・In individual and company factory and store, instrumentation when run offices, office appliances
・Asphalt pavement, planting when run real estate lease business (loan business such as parking lot or apartment) outward appearance construction
・Kitchen article, register, signboard when we run the restaurant business
When we use depreciation assets in normal use with "service life" to use in the handling of depreciation assets, it is the number of years that is anticipated when we can usually give prospective effect and is established in financial affairs departmental order for legal service life ("departmental order about service life of depreciation assets").
In addition, "departmental order about service life of depreciation assets" separate table is first, and, for service life of depreciable assets, it is provided that it should be advocated to the second, the fifth and the sixth. ("fixed assets evaluation standard Section 1 eight")
We can download table from the next place for service life.
・The separate table first (the whole) (Portable Document Format: 170KB)
・The separate table first (building) (Portable Document Format: 75KB)
・The separate table first (facilities attached to building) (Portable Document Format: 54KB)
・The separate table first (structure) (Portable Document Format: 90KB)
・The separate table first (ship) (Portable Document Format: 51KB)
・The separate table first (plane) (Portable Document Format: 43KB)
・The separate table first (vehicle and vehicle) (Portable Document Format: 67KB)
・The separate table first (tool) (Portable Document Format: 51KB)
・The separate table first (appliance and equipment) (Portable Document Format: 91KB)
・The separate table second (Portable Document Format: 92KB)
・The separate table fifth (Portable Document Format: 37KB)
・The separate table sixth (Portable Document Format: 76KB)
★About revision of legal service life★
Large revision of legal service life was made mainly on "machine and device" in taxation system revision in 2008. For more details, please see (Portable Document Format: 136KB) about "the handling of depreciable assets".
Please see "old and new asset division correspondency list" (Portable Document Format: 227KB) about shift after revision of service life to be concerned with "machine and device".
We make report every year every ward where assets are located in the possession situation of assets as of (levy date) on January 1, and person having depreciable assets corresponding to 1 mentioned above and 2 is to have you report to Yokohama-shi depreciable assets center by January 31 by rule of Local Tax Law Article 383.
I send styles of report by mail every year after December 15.
In addition, please be careful when it is expected that valuation (the amount of standard of assessment) of assets which you come to have becomes less than 1,500,000 yen as there is need to report to.
In the location of Yokohama-shi depreciable assets center, please see "information for Yokohama-shi depreciable assets center" (Portable Document Format: 118KB).
When there is for reserves in one where report is submitted to by mail, and return is hoped for, you attach stamp on self-addressed envelope by all means, and please enclose.
For more information about methods of report, please see "guide of report" (Portable Document Format: 1.46MB).
★Convenient! Electronic report!★
In Yokohama-shi, we accept report with electronic report system (eLTAX: L tax) of city tax using the Internet. There is such a merit for electronic report.
(1)We can easily file through the Internet from office and home.
(2)About report to plural local public entity, we can file at a time in a mass.
(3)Commercial tax practice, accounting software enables the same report procedure. (but corresponding software of eLTAX is best).
Based on report which had you submit depreciable assets, consideration (evaluation) does decrease (reduction of price) of value to accept the number of years based on acquisition value in progress after the acquisition and demands price.
★ Please see page of repayment about the handling in property tax (depreciable assets) of depreciation assets receiving exception (immediate repayment) of Special Taxation Measures Law immediately.
We send statement according to kind that printed report and report contents of last year to person who had you declare using style of Motoichi in last year every year on about December 15.
When column (line) of statement according to kind is not enough on filling in assets which we acquired by the end of the last year, we can download additional style from the homepage top of Motoichi.
Downloading from page of "downloading of style, guide as for the reports"
●Request about on-the-spot survey
In Yokohama-shi, we perform on-the-spot survey based on Local Tax Law Article 408. I would like cooperation on this occasion as we may have you prepare for fixed assets account book or other various documents.
In addition, you may ask for additional report with investigation, but, in that case, please note that you may tax retroactively to the past fiscal year.
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