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About our town exception
Last Updated January 26, 2024
What is our town special case?
As a part of the special measures for property tax stipulated in the Local Tax Law, a system that allows local governments to set a special rate within the scope of the law "Regional decision-type local tax system special measures (commonly known as our town exception)" ) "And introduced by the 2012 tax reform.
In Yokohama-shi, we stipulate special rate to affect property tax in each section of Yokohama-shi city tax regulations supplementary regulations Article 9 Clause.
For more information, please refer to the following table.
List of 2 special cases in our town
| Name | Basis | Date of acquisition | Application period | Special rate | Specific assets |
|---|---|---|---|---|---|
| Home-based childcare business | Article 349-3, Paragraph 27 of the Local Tax Law | － | － | １/３ | Houses and depreciable assets provided by those who have obtained the approval of the home-based childcare business for the business. |
| Home-visit type childcare business | Article 349-3, Paragraph 28 of the Local Tax Law | － | ― | １/３ | Houses and depreciable assets provided by those who have obtained the approval of the home visit type childcare business directly for the business. |
| In-house childcare business | Article 349-3, Paragraph 29 of the Local Tax Law | － | － | １/３ | Houses and depreciable assets provided by those who have obtained the approval of the in-house childcare business in the office for the business (limited to those with a capacity of 5 or less) |
| Sewage or waste liquid treatment facilities | Supplementary Provisions of the Local Tax Law Article 15, Paragraph 2, Item 1 |
April 1, 2009 to March 31, 2006 | － | １/３ | Setting or floating equipment, oil and water separation equipment, sludge treatment equipment, sludge treatment equipment, filtering equipment, etc. used in wastewater or wastewater treatment facilities. |
| Sewerage abatement facility | Article 15, Paragraph 2, Item 5 of the Supplementary Provisions of the Local Tax Law | April 1, 2009 to March 31, 2006 | － | ３/４ | Abatement facilities installed by people who use public sewers, such as sedimentation or flotation equipment, oil and water separation equipment, sludge treatment equipment, filtering equipment, etc. |
| Convenience facilities, etc. (Urgent Development Area) | Article 15, Paragraph 14 of the Supplementary Provisions of the Local Tax Law | April 1, 2013 to March 31, 2008 | 5 years | 1/2 | Depreciable assets to be used for public facilities newly acquired by certified businesses stipulated in the Act on Special Measures for Urban Regeneration, such as greening facilities, passages, roads, Urban Expressway railways, parking lots, etc. |
| Convenience facilities, etc. (Emergency Development Area for Specific Urban Revitalization) | Article 15, Paragraph 14 of the Supplementary Provisions of the Local Tax Law | April 1, 2013 to March 31, 2008 | 5 years | ２/５ | Among the above urban renewal emergency development areas, it is particularly effective to promote urgent and focused urban development through smooth and prompt implementation of urban development projects, etc., is particularly effective in strengthening the international competitiveness of cities. Designated as a specific urban regeneration emergency development area. |
| Renewable energy power generation facilities (solar power) | Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 1 a of the Local Tax Law |
April 1, 2009 to March 31, 2006 | 3 years | １/２ | Photovoltaic power generation facilities acquired with subsidies related to renewable energy business support project expenses and dedicated mounting, concentrating equipment, tracking equipment, power storage equipment, control device, orthogonal conversion device or grid interconnection to be installed at the same time Protector. |
Article 15, Paragraph 25, Item 2 (a) of the Local Tax Law Supplementary Provisions |
April 1, 2009 to March 31, 2006 | 3 years | ７/12 | ||
| Renewable energy power generation facilities (wind power) | Article 15, Paragraph 25, Item 1, b of the Local Tax Law Supplementary Provisions |
April 1, 2009 to March 31, 2006 | 3 years | １/２ | Specified renewable energy power generation equipment that converts wind power into electricity (limited to certified ones) 。 |
Article 15, Paragraph 25, Item 2b of the Supplementary Provisions of the Local Tax Law |
April 1, 2009 to March 31, 2006 | 3 years | ７/12 | ||
| Renewable energy power generation facilities (hydraulic power) | Article 15, Paragraph 25, Item 2 c of the Supplementary Provisions of the Local Tax Law |
April 1, 2009 to March 31, 2006 | 3 years | 7/12 | Specified renewable energy power generation equipment that converts hydroelectric power into electricity (limited to those certified) 。 |
Article 15, Paragraph 25, Item 3 (a) of the Local Tax Law Supplementary Provisions (Output less than 5,000 kW) |
April 1, 2009 to March 31, 2006 | 3 years | １/３ | ||
| Renewable energy power generation facilities (gethermal heat) | Article 15, Paragraph 25, Item 1 c of the Supplementary Provisions of the Local Tax Law (output less than 1,000 kW) | April 1, 2009 to March 31, 2006 | 3 years | １/２ | Specified renewable energy power generation facilities that convert geothermal energy into electricity (limited to those that have been certified) 。 |
| Article 15, Paragraph 25, Item 3b of the Supplementary Provisions of the Local Tax Law (output: 1,000 kW or more) | April 1, 2009 to March 31, 2006 | 3 years | １/３ | ||
| Renewable energy power generation facilities (biomass) | Article 15, Paragraph 25, Item 1 (d) of the Supplementary Provisions of the Local Tax Law (output 10,000 kW or more and less than 20,000 kW) | April 1, 2009 to March 31, 2006 | 3 years | １/２ | Specified renewable energy power generation equipment that converts biomass into electricity (limited to those that have been certified) 。 |
| Article 15, Paragraph 25, Item 3 (c) of the Supplementary Provisions of the Local Tax Law (output less than 10,000 kW) | April 1, 2009 to March 31, 2006 | 3 years | １/３ | ||
| Inundation prevention equipment | Article 15, Paragraph 28 of the Supplementary Provisions of the Local Tax Law | April 1, 2017 to March 31, 2008 | 5 years | ２/３ | Equipment to secure evacuation during floods in underground shopping centers, etc. described in the plan prepared by the owner or manager to prevent flooding during a flood, as described in the plan created by the owner or manager. . |
| Childcare facilities in specific business establishments | Article 15, Paragraph 32 of the Supplementary Provisions of the Local Tax Law | April 1, 2017 to March 31, 2006 | 5 years | １/３ | Fixed assets provided by those who have been subsidized for operating expenses for company-led childcare business (limited to those who first subsidized by the government) for use in the company-led childcare business (other than fixed assets borrowed for a fee) |
| Rainwater storage and infiltration facilities | Article 15, Paragraph 42 of the Supplementary Provisions of the Local Tax Law |
From November 1, 1960 to March 31, 2006 | - | 1/6 |
※Regarding this exception, detailed documents to be submitted have not been finalized, so please contact the Finance Bureau Property Tax Division (in charge of depreciable assets). |
| Name | Basis | Date of acquisition | Application period | Special rate | Specific assets |
|---|---|---|---|---|---|
| Rainwater storage and infiltration facilities | Article 15, Paragraph 8 of the Supplementary Provisions of the Old Local Tax Law | April 1, 2018 to March 31, 2018 | - | ２/３ | A facility that has the function of temporarily storing rainwater or infiltrating underground, and is a rainwater storage and infiltration facility installed by construction aimed at preventing inundation damage. Facilities that are installed in connection with rainwater penetration inhibition that requires permission. |
| Convenience facilities (Urban Rehabilitation Area) | Article 15, Paragraph 15 of the Supplementary Provisions of the Old Local Tax Law | From April 1, 2015 to March 31, 2015 | 5 years | 1/2 | Depreciable assets to be used for public facilities newly acquired by certified businesses stipulated in the Act on Special Measures for Urban Regeneration, such as greening facilities, passages, roads, Urban Expressway railways, parking lots, etc. |
| Convenience facilities, etc. (Emergency Development Area for Specific Urban Revitalization) | Article 15, Paragraph 15 of the Supplementary Provisions of the Old Local Tax Law | From April 1, 2015 to March 31, 2015 | 5 years | 2/5 | Among the above urban renewal emergency development areas, it is particularly effective to promote urgent and focused urban development through smooth and prompt implementation of urban development projects, etc., is particularly effective in strengthening the international competitiveness of cities. Designated as a specific urban regeneration emergency development area. |
| Childcare facilities in specific business establishments | Article 15, Paragraph 33 of the Supplementary Provisions of the Old Local Tax Law | April 1, 2017 to March 31, 2005 | 5 years | 1/3 | Fixed assets (fixed assets other than fixed assets borrowed for a fee) provided by a person who has been subsidized for operating expenses of the company-led childcare business for use in the company-led childcare business |
| Advanced equipment acquired by small and medium-sized businesses | Article 64 of the Supplementary Provisions of the Old Local Tax Law | April 1, 2003 to March 31, 2005 | 3 years | Zero | Houses, machinery and equipment, tools, fixtures and fixtures, equipment attached to buildings, structures to be used for business acquired in accordance with the introduction plan of certified advanced equipment, etc. |
For inquiries to this page
Yokohama City Finance Bureau Main Tax Department Depreciable Assets Section
Phone: 045-671-4384
Phone: 045-671-4384
Fax: 045-663-9347
Email address: za-shoukyakushisan@city.yokohama.jp
Page ID: 837-546-604
