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About our town exception
Last Updated January 26, 2024
1 What is our special case?
As part of the special measures for property tax stipulated in the Local Tax Law, a system in which local governments can determine the special rate by ordinance within the scope of the law, "Regional decision-type local tax system special measures (commonly known as our town special exception) ) ", And was introduced by the 2012 tax reform.
In Yokohama City, the special rate pertaining to property tax is stipulated in Article 9 of the Yokohama City Tax Ordinance Supplementary Provisions.
Please refer to the following table for details.
2 List of special cases in our town
| Name | Basis | Date of acquisition | Applicable 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 directly provided by persons 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 concerned |
| 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 directly for the business (limited to those with a capacity of 5 or less) |
| Sewage or wastewater treatment facilities | Supplementary Provisions of Local Tax Law Article 15, Paragraph 2, Item 1 |
April 1, 2004 to March 31, 2004 | － | １/３ | Precipitation or floating devices, oil and water separation devices, sludge treatment devices, filtration devices, etc. used in sewage or wastewater treatment facilities. |
| Sewer abatement facilities | Article 15, Paragraph 2, Item 5 of the Supplementary Provisions of the Local Tax Law | April 1, 2004 to March 31, 2004 | － | ３/４ | An abatement facility installed by a person using a public sewer, sedimentation or floating device, oil and water separation device, sludge treatment device, filtration device, etc. |
| Urban convenience facilities, etc. (urban regeneration emergency development area) | Article 15, Paragraph 14 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2018 | 5 years | 1/2 | Depreciable assets provided by certified businesses stipulated in the Act on Special Measures for Urban Revitalization for use in public facilities, etc. newly acquired by certified businesses through certified businesses, greening facilities, passages, roads, Urban Expressway railways, parking lots, etc. |
| Urban convenience facilities, etc. (Specific Urban Renewal Emergency Development Area) | Article 15, Paragraph 14 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2018 | 5 years | ２/５ | Among the above urban regeneration emergency development areas, promoting the development of urban areas urgently and intensively through smooth and prompt implementation of urban development projects, etc. is a particularly effective area in strengthening the international competitiveness of cities. Designated as an emergency urban regeneration area. |
| Renewable energy power generation facilities (solar power) | Article 15, Paragraph 25, Item 1 of the Supplementary Provisions of the Local Tax Law |
April 1, 2019-March 31, 2019 | 3 years | １/２ | Photovoltaic power generation facilities acquired with subsidies related to renewable energy business support project expenses and dedicated mounts, light collectors, tracking devices, power storage devices, control devices, orthogonal conversion devices, or grid interconnection devices to be installed at the same time Protective devices. |
Article 15, Paragraph 25, Item 2 of the Supplementary Provisions of the Local Tax Law |
April 1, 2019-March 31, 2019 | 3 years | ７/12 | ||
| Renewable energy power generation facilities (wind power) | Article 15, Paragraph 25, Item 1 of the Supplementary Provisions of the Local Tax Law |
April 1, 2019-March 31, 2019 | 3 years | １/２ | Specified renewable energy power generation facilities that convert wind power into electricity (limited to those that have been certified) 。 |
Article 15, Paragraph 25, Item 2 b of the Supplementary Provisions of the Local Tax Law |
April 1, 2019-March 31, 2019 | 3 years | ７/12 | ||
| Renewable energy power generation facilities (hydroelectric power) | Article 15, Paragraph 25, Item 2 c of the Supplementary Provisions of the Local Tax Law |
April 1, 2019-March 31, 2019 | 3 years | 7/12 | Specific renewable energy power generation facilities that convert hydropower into electricity (limited to those that have been certified) 。 |
Article 15, Paragraph 25, Item 3 of the Supplementary Provisions of the Local Tax Law (Output less than 5,000 kW) |
April 1, 2019-March 31, 2019 | 3 years | １/３ | ||
| Renewable energy power generation facilities (geothermal energy) | Article 15, Paragraph 25, Item 1 c of the Supplementary Provisions of the Local Tax Law (output less than 1,000 kW) | April 1, 2019-March 31, 2019 | 3 years | １/２ | Specified renewable energy power generation facilities that convert geothermal to electricity (limited to those that have been certified) 。 |
| Article 15, Paragraph 25, Item 3 b of the Supplementary Provisions of the Local Tax Law (output of 1,000 kW or more) | April 1, 2019-March 31, 2019 | 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 of 10,000 kW or more and less than 20,000 kW) | April 1, 2019-March 31, 2019 | 3 years | １/２ | Specified renewable energy power generation facilities that convert 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, 2019-March 31, 2019 | 3 years | １/３ | ||
| Inundation prevention equipment | Article 15, Paragraph 28 of the Supplementary Provisions of the Local Tax Law | From April 1, 2017 to March 31, 2017 | 5 years | ２/３ | Equipment to ensure evacuation during floods and prevent flooding during floods in underground shopping centers, etc. described in the plan created by the owner or manager, and to prevent flooding during floods, waterproof boards, waterproof doors, drainage pumps and ventilation openings Inundation prevention machine. |
| Childcare facilities in specified offices | Article 15, Paragraph 32 of the Supplementary Provisions of the Local Tax Law | From April 1, 2017 to March 31, 2017 | 5 years | １/３ | Fixed assets provided by persons who have been subsidized for operating expenses for the company-led childcare business (limited to those initially subsidized by the government) for the company-led childcare business (fixed assets 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, Reiwa 3 to March 31, 2016 | - | 1/6 |
※Regarding this exception, detailed documents to be submitted have not been determined, so please contact the Finance Bureau Property Tax Division (Depreciable Assets) for inquiries. |
| Name | Basis | Date of acquisition | Applicable period | Special rate | Specific assets |
|---|---|---|---|---|---|
| Rainwater storage and infiltration facilities | Article 15, Paragraph 8 of the Supplementary Provisions of the Former Local Tax Law | From April 1, 2018 to March 31, 2018 | - | ２/３ | It is a facility that has the function of temporarily storing rainwater or infiltrating it underground, and is a rainwater storage and infiltration facility installed by construction aimed at preventing inundation damage, based on the Act on Measures against Inundation of Specified Urban Rivers. Facilities installed in connection with rainwater penetration inhibition that requires permission. |
| Urban convenience facilities (urban regeneration emergency development area) | Article 15, Paragraph 15 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2015 | 5 years | 1/2 | Depreciable assets provided by certified businesses stipulated in the Act on Special Measures for Urban Revitalization for use in public facilities, etc. newly acquired by certified businesses through certified businesses, greening facilities, passages, roads, Urban Expressway railways, parking lots, etc. |
| Urban convenience facilities, etc. (Specific Urban Renewal Emergency Development Area) | Article 15, Paragraph 15 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2015 | 5 years | 2/5 | Among the above urban regeneration emergency development areas, promoting the development of urban areas urgently and intensively through smooth and prompt implementation of urban development projects, etc. is a particularly effective area in strengthening the international competitiveness of cities. Designated as an emergency urban regeneration area. |
| Childcare facilities in specified offices | Article 15, Paragraph 33 of the Supplementary Provisions of the Local Tax Law | From April 1, 2017 to March 31, 2017 | 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 a company-led childcare business for use in the company-led childcare business (fixed assets other than fixed assets borrowed for a fee) |
| Advanced equipment acquired by small and medium-sized businesses | Article 64 of the Supplementary Provisions of the Local Tax Law | From April 1, 2013 to March 31, 2013 | 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 for certified advanced equipment, etc. |
Inquiries to this page
Depreciable Assets Division, Main Tax Department, Yokohama City Finance Bureau
Telephone: 045-671-4384
Telephone: 045-671-4384
Fax: 045-663-9347
Email address: za-shoukyakushisan@city.yokohama.jp
Page ID: 837-546-604
