Exceptions to the tax standard for property tax on new equipment acquired based on the advanced equipment introduction plan

In the case of small and medium-sized enterprises that have been certified by Motoichi, if they meet certain requirements, the property tax pertaining to new equipment acquired based on the introduction plan after certification will be zero for three years .

(Note) Please refer to the following page if you want to receive the exception of the tax standard for property tax on new equipment acquired based on the advanced equipment introduction plan (*) certified after April 2023. [For filing from FY2024] Exceptions to the tax standard for property tax on new equipment acquired based on the advanced equipment introduction plan
＊Please refer to the following page for information on how to apply for the "Introduction Plan". Accreditation acceptance of "Advanced Equipment Installation Plan"

1. Authorized for the introduction of advanced equipment, etc.
2. Small and medium-sized businesses ※1 (Small and medium-sized enterprises or small and medium-sized enterprises prescribed in the Special Taxation Measures Law).

※1 What is "small and medium-sized enterprises"?

• In the case of a company or 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.
• In the case of corporations and individuals who do not have capital or investment: As of the due date (January 1), the number of employees is 1,000 or less.
• Deemed large companies ※Not applicable to 2

※2 “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 (such as corporations with capital of more than 100 million yen)
• A corporation that owns at least two-thirds of the total or total number of issued shares or investments in two or more large corporations (such as corporations with capital of more than 100 million yen)

[Caution] Please note that the scale requirements are different from "small and medium-sized enterprises" under the SME Management Enhancement Law that can be certified for the advanced equipment introduction plan.

[Business House]
Those that meet the following four requirements

1. Those acquired from April 30, 2020 to March 31, 2023 based on the introduction plan for certified advanced equipment, etc.
2. Provided directly for the production or sale of goods or the provision of services
3. Houses with an acquisition price of 1.2 million yen or more and must have been acquired to operate advanced equipment with an acquisition price of 3 million yen or more
4. Items that have not been used for business prior to acquisition

[Depreciable assets]
Applicable facilities in the table below that meet the following four requirements

1. Acquired based on the advanced equipment introduction plan between June 6, 2018 and March 31, 2023.
   However, structures acquired from April 30, 2020 to March 31, 2023, based on the advanced equipment introduction plan.
2. Provided directly for the production or sale of goods or the provision of services
3. The indicators that contribute to the improvement of production efficiency, energy efficiency, accuracy, and other productivity must be improved by 1% or more annually compared to the old model
4. Not used assets

※Limited to those that are taxed as depreciable assets.

Three years from the year in which the tax is newly imposed

[Business House and Buildings] Those acquired from April 30, 2020 to March 31, 2023 based on the introduction plan for advanced equipment.
[Other] Acquired based on the advanced equipment introduction plan between June 6, 2018 and March 31, 2023.

By January 31 of the year following the date of acquisition in accordance with the plan to introduce certified advanced equipment, etc.
Please prepare the following documents and report to the ward office Tax Division House Section in the ward where the assets are located.
※When reporting to multiple wards, it is necessary to declare for each ward where the business house is located.
（１） When small and medium-sized enterprises report

Oh, property tax taxation standard exception application report (outside site) (Yokohama-shi style)
A copy of the confirmation letter issued by a certified management innovation support organization
(C) Copy of the certification application pertaining to the introduction plan for the front end equipment (including the introduction plan for advanced equipment etc.)
D. Copy of certificate pertaining to the introduction plan of advanced equipment (issued by Economic Affairs Bureau, Yokohama City)
E Special check sheet (Excel: 15KB) of the tax standard of property tax on advanced equipment, etc.
(F) Copy of documents showing the ratio of business use of special target houses (only for sole proprietors)

（２） When declared by the leasing company

When making a declaration by the leasing company, the following two points must be submitted in addition to the form in (1).
Copy of Alleys Contract Quotation
A copy of the property tax reduction statement confirmed by the Elease Business Association

Attach the following documents to the report of depreciable assets and submit it to Yokohama City Depreciable Assets Center.
（１） When small and medium-sized enterprises report

Oh, depreciable assets taxation standard exception applicable assets registration form and statement (outside site) (Yokohama-shi style)
B) Copy of the certification application pertaining to the advanced equipment introduction plan (including the advanced equipment introduction plan)
Copy of certificate pertaining to the introduction plan of front end equipment (issued by Economic Affairs Bureau, Yokohama City)
D. Copy of certificates such as specifications by the Industrial Association
(E) Pledge concerning advanced equipment, etc.
　　(Required if a certificate of specifications, etc. by the Industrial Association, etc. after certification)
F Special check sheet (Excel: 15KB) of the tax standard for property tax on end-of-the-art facilities, etc.

（２） When declared by the leasing company

When making a declaration by the leasing company, the following two points must be submitted in addition to the form in (1).
Copy of Alleys Contract Quotation
A copy of the property tax reduction statement confirmed by the Elease Business Association

◇Please see the next page for information on how to apply for the “Advanced Equipment Installation Plan”. Accreditation acceptance of "Advanced Equipment Installation Plan"

（１） Check "Type of depreciable assets" and "Type or details of equipment".

Oh, if you have obtained the Industrial Association certificate, check the “Type of depreciable assets” and “Type or Details of Equipment” described in the summary column of the equipment.
(B) If the Industrial Association certificate has not been obtained yet, contact each equipment manufacturer for the relevant item.

（２） Check the useful life specified in the separate table of “Ministerial Ordinance on the useful life of depreciable assets”.

Check "3 What is the useful life?" described in "~ Depreciable assets page ~" and confirm the useful life of the asset corresponding to (1).

Yokohama Depreciable Assets Center (Finance Bureau Depreciable Assets Division)

Location: 5th floor of Sangyo Boeki Cebter Bldg. Building, 2 Yamashitamachi, Naka-ku, Yokohama, 231-8343, Japan
Phone number: 045-671-4384
Email: za-shoukyakushisan@city.yokohama.jp

※We do not accept submissions by e-mail.

This is an external link to the Small and Medium Enterprise Agency.