[For declarations after FY2024] 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 (Note 1) 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 is three years It will be "1/2" for the year.
　However, those acquired in accordance with the certified advanced equipment introduction plan described by a Cabinet Order as matters related to the increase in the amount of employee salaries, etc., are `` one-third '' (Note 2) for 5 years or 4 years. ).
Note 1: 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"
Note 2: The special period varies depending on the timing of acquisition.

Equipment acquired by March 31, 2024: 5 years
Equipment acquired by March 31, 2025: 4 years

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.

Depreciable assets
Applicable facilities in the table below that meet all of the following requirements

1. Acquired between April 1, 2023 and March 31, 2025 based on the advanced equipment introduction plan
2. Equipment that is essential to achieve the objectives of the investment stated in the investment plan, which is expected to have an average annual return on investment of 5% or more.
3. Provided directly for the production or sale of goods or the provision of services
4. Not a used asset

※Limited to those subject to tax as depreciable assets.
　

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 such as tip equipment
D) Copy of confirmation letter about investment plan related to advanced equipment
(E) (Only applicable) A copy of documents proving that the employee has announced the wage increase policy.
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".
（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.jp

※We do not accept submissions by e-mail.