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- To small and medium-sized businesses, etc. who have been certified as a management improvement plan
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To small and medium-sized businesses, etc. who have been certified as a management improvement plan
(Small and medium-sized enterprises and SMEs under the Special Taxation Measures Law)
Last Updated December 15, 2021
1 About special measures for machinery and equipment acquired by small and medium-sized businesses, etc., and fixtures
On July 1, 2016, the "Small and Medium Enterprise Management Enhancement Law" was enacted to improve the productivity (improving management capabilities) of SMEs and small businesses, etc. was enacted. For businesses that have been certified by the government, special measures have been newly established for the tax standard for property tax on certain machinery and equipment.
Furthermore, from April 1, 2017, certain measurement tools and inspection tools, fixtures and fixtures, and building equipment attached to buildings (hereinafter referred to as “fixtures and fixtures”) will be added.
2 Regarding the application standards for machinery, equipment, fixtures, etc., which are special measures of the tax standard
Among certified businesses, small and medium-sized businesses, etc. (Small and medium-sized enterprises stipulated in Article 10, Paragraph 8, Item 5 of the Special Taxation Measures Law or SMEs prescribed in Article 42-4, Paragraph 8, Item 6 of the Act) Assets that meet the requirements owned by are as follows.
| Asset Type | Grounding provisions | Target assets (Years from the start of sales) |
Acquisition price of one unit or one unit | Special rate | Application period | Years of application |
|---|---|---|---|---|---|---|
| Machinery and equipment | Article 15, Paragraph 46 of the Supplementary Provisions of the Old Local Tax Law | Within 10 years | 1.6 million yen or more | １/２ | From July 1, 2016 to March 31, 2019 | For three years from the year in which property tax is newly imposed |
| Measurement tools and inspection tools | Article 15, Paragraph 43 of the Supplementary Provisions of the Local Tax Law | Within 5 years | 300,000 yen or more | １/２ | From April 1, 2017 to March 31, 2019 | For three years from the year in which property tax is newly imposed |
| Equipment and fixtures | Article 15, Paragraph 43 of the Supplementary Provisions of the Local Tax Law | Within 6 years | 300,000 yen or more | １/２ | From April 1, 2017 to March 31, 2019 | For three years from the year in which property tax is newly imposed |
| Facilities attached to buildings | Article 15, Paragraph 43 of the Supplementary Provisions of the Local Tax Law | Within 14 years | 600,000 yen or more | １/２ | From April 1, 2017 to March 31, 2019 | For three years from the year in which property tax is newly imposed |
※ For machinery and equipment acquired on or after April 1, 2017, Article 15, Paragraph 43 of the Supplementary Provisions of the Local Tax Law will be applied, but the applicable standards will not be changed from before.
※ Equipment and fixtures are limited to assets pertaining to certain industries. (Refer to “3 List of industries that fall under special provisions for equipment and fixtures.”)
※ Buildings attached to buildings are limited to those that are taxed as depreciable assets.
3 For certain industries that fall under the special application of equipment and fixtures
In areas where the minimum wage is equal to or higher than the national average (Yokohama City), labor productivity is less than the national average (5 million yen), and the industries are as follows.
List of industries in Kanagawa Prefecture (PDF: 147KB)
4 Documents that need to be attached to the depreciable asset declaration (depreciable asset tax book)
① Depreciable assets registration form and statement (Yokohama style)
② Copy of application for management improvement plan
③ Copy of certificate of management improvement plan
④ Copy of certificates such as specifications by industry associations
⑤ A copy of the lease agreement
⑥ A copy of the property tax reduction statement confirmed by the Japan Leasing Association
⑦ Special check sheet (Yokohama style) of taxation standard of property tax pertaining to facilities for improving management ability
※ Please request the above-mentioned 1 "Depreciable asset taxation standard exception applicable asset registration form and statement (Yokohama-shi style)" from Yokohama-shi depreciable assets center or download from page of "Download style, guide such as reports" .
Page of "Download Forms and Guides for Declaration Forms"
※ 5 and 6 above are the documents required by the leasing company to apply for a finance lease.
※ Please request the above 7 "exceptional check sheet of taxation standard of property tax pertaining to management improvement facilities" from Yokohama-shi depreciable assets center or download from the following link.
Special check sheet (Excel: 15KB) of the tax standard for property tax pertaining to facilities for improving management ability
◎Please refer to the page of "Small and Medium Enterprise Agency" for authorization of management improvement plan.
Page of "Small and Medium Enterprise Agency" (outside site)
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For inquiries to this page
Yokohama City Finance Bureau Main Tax Department Depreciable Assets Section
Phone: 045-671-4384
Phone: 045-671-4384
Fax: 045-663-9347
Email address: za-shoukyakushisan@city.yokohama.jp
Page ID: 469-479-222
