About exception of taxation standard of property tax of new equipment acquired based on introduction plan of advanced equipment

Among small and medium-sized enterprises that have formulated an advanced equipment introduction plan and have been certified by Motoichi, if certain requirements are met, the property tax on new equipment acquired based on the introduction plan after certification will be zero for three years .

(Note) If you are subject to the exception of the property tax standard for new equipment acquired based on the advanced equipment introduction plan (*) certified after April 2023, please see the next page. [For declarations after FY2024] About exception of taxation standard of property tax of new equipment acquired based on introduction plan of advanced equipment
＊Please refer to the following page for details on how to apply for the "Introduction Plan". About acceptance of certification of "Advanced equipment introduction plan"

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

※1 “Small and Medium Enterprises, etc.”

• 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
• 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).
• 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 (corporations with capital of more than 100 million yen, etc.)
• 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 (corporations with capital of more than 100 million yen, etc.)

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

[Business House]
Those that meet the following four requirements:

1. Acquired from April 30, 2020 to March 31, 2023 based on the plan to introduce advanced equipment.
2. Provided directly for the production or sale of goods or the provision of services
3. A house with an acquisition price of 1.2 million yen or more and acquired to operate advanced equipment with an acquisition price of 3 million yen or more.
4. Must have not been used for business before acquisition

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

1. Acquired from June 6, 2018 to March 31, 2023 based on the plan for introducing advanced equipment
   However, structures acquired from April 30, 2020 to March 31, 2023 based on the plan for introducing advanced equipment.
2. Provided directly for the production or sale of goods or the provision of services
3. Indicators that contribute to the improvement of production efficiency, energy efficiency, accuracy and other productivity have been improved by an average of 1% or more annually compared to the old model.
4. Not a used asset

※Limited to those subject to tax as depreciable assets.

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

[Business-use houses and structures] Acquired from April 30, 2020 to March 31, 2023 based on the plan for introducing advanced equipment
[other than] Acquired from June 6, 2018 to March 31, 2023 based on the plan for introducing advanced equipment

By January 31 of the year following the date of acquisition in accordance with the plan for introducing 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 each ward where the business house is located.
（１） When small and medium-sized businesses make declarations

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 certification application pertaining to introduction plan for advanced equipment (including introduction plan for advanced equipment)
A copy of the certificate related to the introduction plan of advanced equipment (issued by Economic Affairs Bureau, Yokohama)
(E) Special check sheet (Excel: 15KB) of the tax standard for property tax on advanced equipment, etc.
F Copy of document showing business ratio of house targeted for exception (only for sole proprietors)

（２） Where the leasing company declares

If the leasing company makes a declaration, in addition to the form in (1), the following two items must be submitted.
Copy of Alley's Contract Estimate
A copy of the fixed asset tax reduction statement confirmed by the Illece Business Association

Attach the following documents to the declaration of depreciable assets, and submit it to the Yokohama City depreciable assets center.
（１） When small and medium-sized businesses 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)
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 concerning advanced equipment, etc.
　　(Required 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

If the leasing company makes a declaration, in addition to the form in (1), the following two items must be submitted.
Copy of Alley's Contract Estimate
A copy of the fixed asset tax reduction statement confirmed by the Illece Business Association

◇Please see the next page for information on how to apply for the “Advanced Equipment Installation Plan”. About acceptance of certification of "Advanced equipment introduction plan"

（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).

Yokohama City Depreciable Assets Center (Finance Bureau Depreciable Assets Division)

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

※We do not accept submissions by e-mail.

It will be an external link to the Small and Medium Enterprise Agency.