[For filing from FY2024] Exceptions to the tax standard for property tax on new equipment acquired based on the advanced equipment introduction plan

　Developing an advanced equipment introduction plan (Note 1) and, among small and medium-sized enterprises that have been certified by Motoichi, if they meet certain requirements, property tax on new equipment acquired based on the introduction plan after certification is 3 It will be "1/2" for a year.
　However, for those acquired in accordance with the certified advanced equipment introduction plan that describes matters specified by a Cabinet Order as matters pertaining to the increase in the amount of employee salaries, etc., it will be `` one-third '' (Note 2) for 5 years or 4 years. It becomes.
Note 1: Please refer to the following page for information on how to apply for the "Introduction Plan". Accreditation acceptance of "Advanced Equipment Installation Plan"
Note 2: The special period varies depending on the acquisition date.

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

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.

[Depreciable assets]
Equipment listed in the table below that meet all of the following requirements:

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

※Limited to those that are taxed as depreciable assets.
　

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)
(C) Copy of the certificate pertaining to the introduction plan of the end equipment, etc.
D. Copy of confirmation letter concerning investment plans for advanced equipment
E (Only if applicable) Copy of documents proving that they have announced their wage-raising policy to employees
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".
（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.