About applicable proof of registration license tax law separate table 3

Last Updated May 22, 2023

Public corporations, etc. "Acquisition of land and buildings for the purpose of providing them to nursery schools that they set up and operate.
In such cases, the “registration of acquisition of rights” of the land and building shall be exempt from taxation based on the Registration and License Tax Law.
It may be used.
If you intend to receive the tax exemption from the registration license tax, the location of the applicable real estate shall be indicated.
Proof from the prefectural governor (→ The Mayor of Yokohama if real estate is located in Yokohama City) is required.
It's important. Please refer to the following for the request for certification and attached documents.
Flow of Procedure (PDF: 327KB)
(Note) A fee (300 yen per case) is required to apply for a certificate.

[Application Documents] Social welfare corporation (Article 3-10 of the Appendix 3 of the Registration and License Tax Act)

１．Nursery schools, home-based childcare services, etc.
Request for certification (Word version (word: 20KB))
Request for certification (Excel version (Excel: 14KB))
List of required attached documents (PDF: 411KB)

２．Center for Early Childhood Education and Care
Request for certification (Word version (word: 19KB))
Request for certification (Excel version (Excel: 14KB))
List of required attached documents (PDF: 411KB)

[Application Documents] School corporation (Article 3-1-2 of the Appendix 3 of the Registration and License Tax Act)

２．Center for Early Childhood Education and Care
Request for certification (Word version (word: 20KB))
Request for certification (Excel version (Excel: 14KB))
List of required attached documents (PDF: 410KB)

[Application Documents] Religious Corporations (Article 3-12 of the Appendix 3 of the Registration and License Tax Act)

１．Nursery schools, home-based childcare services, etc.

Request for certification (Word version (word: 19KB))
Request for certification (Excel version (Excel: 14KB))
List of required attached documents (PDF: 410KB)

２．Center for Early Childhood Education and Care
Request for certification (Word version (word: 19KB))
Request for certification (Excel version (Excel: 14KB))
Required set of attached documents (PDF: 410KB)

[Application Documents] Public interest incorporated associations and public interest incorporated foundations (Article 3-5-2 of the Registration and License Tax Act)

１．Nursery schools, home-based childcare services, etc.
Request for certification (Word version (word: 19KB))
Request for certification (Excel version (Excel: 14KB))
List of required attached documents (PDF: 172KB)

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