Regarding the certification of Appendix 3 of the Registration and License Tax Law

Last update date May 22, 2023

"Acquisition of land and buildings for the purpose of providing them for use in daycare centers that are set up and operated by them.
In accordance with the Registration and License Tax Law, the “Registration of Acquisition of Rights” for the land and buildings is subject to tax exemption based on the Registration and License Tax Law.
It may be difficult to do so.
If the registration and license tax exemption is to be applied, the location of the target real estate will be the place.
Certification by the prefectural governor (→ The Mayor of Yokohama if the real estate is located in Yokohama City) is required.
It is considered necessary. Please refer to the following for the certification request and attached documents.
Procedure Flow (PDF: 327KB)
(Note) A fee (300 yen per case) is required to apply for a certificate.

[Application Documents] Social Welfare Corporations (Appendix 3-10 of the Registration and License Tax Law)

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 (Separate 3-2, Appendix 3-1-2 of the Registration and License Tax Law)

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 (Appendix 3-12 of the Registration and License Tax Law)

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 attached documents set (PDF: 410KB)

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

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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