About exception of taxation standard of property tax (depreciable assets) of new equipment acquired based on introduction plan of advanced equipment

・Expansion of exceptions to the tax standard for property tax on new equipment acquired based on the advanced equipment introduction plan

　We devise introduction plan between 2018 and 32, and, among small and medium-sized enterprises which were authorized by Motoichi, if we meet certain requirements, property tax pertaining to new facilities acquired based on introduction plan after authorization (depreciable assets) will be zero for three years.
　In addition, not all assets that have been approved for the introduction plan are subject to the tax standard exception. In order to receive the tax standard exception, the following requirements must be met:
（１） Target person
　Oh, it must be certified for the introduction plan of advanced equipment.
　B. Small and medium-sized businesses * 2 (small and medium-sized businesses or small and medium-sized businesses prescribed in the Special Taxation Measures Law).
　　＊2 What are small and medium-sized businesses, etc.
　(a) In the case of a company and a corporation with capital or investment
　　　　As of the due date (January 1), the total amount of capital or investment is 100 million yen or less
　(b) For corporations and individuals who do not have capital or investment
　　　The number of employees is 1,000 or less as of the due date (January 1).
　(c) It does not fall under a deemed large corporation
　　　"Deemed large company" refers to one of the following corporations:
　　A Corporation that owns at least half of the total or total number of issued shares or investments in the same large corporation (corporations with capital of more than 100 million yen, etc.)
　　B A corporation that owns at least two-thirds of the total or total number of issued shares or investments in large corporations with a capital of more than 100 million yen (corporations with capital of more than 100 million yen)
（２） Subject equipment
　(A) Machinery and equipment whose acquisition price is 1.6 million yen or more and whose sales start date is within 10 years
　B. Measurement tools and inspection tools whose acquisition price is 300,000 yen or more and sales start time is 5 years or less
　C. Equipment and fixtures whose acquisition price is 300,000 yen or more and whose sales start time is within 6 years
　D. Building-affiliated facilities with an acquisition price of 600,000 yen or more and a sales start time of 14 years or less
　※Small and medium-sized enterprises in the “Introduction Plan” do not match the requirements with the target equipment.
　　Click here for more information about the Introduction Plan.

（１） Small and medium-sized enterprises make declarations
　Oh, depreciable assets taxation standard exception applicable assets registration form and statement (outside site) (Yokohama-shi style)
　(B) Copy of certification application pertaining to introduction plan for advanced equipment (including introduction plan for advanced equipment) (Form 3)
　C. Copy of certificate pertaining to introduction plan for advanced equipment (issued from Economic Affairs Bureau, Yokohama City)
　D. Copy of certificate such as specifications by industry association
　(E) Pledge pertaining to advanced equipment, etc. (Form 4)
　　＊Necessary when obtaining a certificate of specifications, etc. from an industry association, etc. after certification
　F Special check sheet (Excel: 15KB) of the tax standard for property tax on tip-end equipment, etc.
（２） Where the leasing company declares
　When making a declaration by the leasing company, in addition to the form of 2 (1), the following two items must be submitted.
　Alley's contract estimate
　Statement of property tax reduction amount confirmed by the Illece Business Association

（１） Check "Types of depreciable assets" and "Types or details of equipment".
　Oh, if you have obtained an industry association certificate, check the "Types of depreciable assets" and "Types or details of equipment" described in the outline column of the equipment.
　(B) If you have not yet obtained an industry association certificate, contact each equipment manufacturer for the relevant items.
（２） Confirm the useful life specified in the separate table of "Ministerial Ordinance on the useful life of depreciable assets".
　
Check "What is the useful life?" described in "~ Depreciable assets page ~" and confirm the useful life of the assets corresponding to (1).