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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 under the Special Taxation Measures Law)
Last Updated December 15, 2021
1 Special measures for machinery and equipment, equipment and fixtures acquired by small and medium-sized businesses, etc.
On July 1, 2016, the "Small and Medium Enterprise Management Enhancement Law" aimed at improving the productivity (management ability improvement) of small and medium-sized enterprises and small businesses was enacted, and a business plan was formulated based on this law. 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.
In addition, from April 1, 2017, certain measuring tools and inspection tools, fixtures and fixtures, and equipment attached to buildings (hereinafter referred to as “equipment and fixtures”) will be added.
2 Regarding the application standards for machinery and equipment, equipment, etc., which are special measures of the taxation standard, and equipment
Among certified businesses, small and medium-sized businesses (small and medium-sized businesses prescribed in Article 10, Paragraph 8, Item 5 of the Special Taxation Measures Law or small and medium-sized enterprises prescribed in Article 42-4, Paragraph 8, Item 6 of the Act) Assets that meet the requirements owned by are as follows.
| Asset type | Subsidiary provisions | Target assets (years from the start of sales) |
Acquisition price of one or one unit | Special rate | Applicable period | Applicable years |
|---|---|---|---|---|---|---|
| Machinery and equipment | Article 15, Paragraph 46 of the Supplementary Provisions of the 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 equipment | 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 |
※ Machines and equipment acquired on or after April 1, 2017 are subject to Article 15, Paragraph 43 of the Supplementary Provisions of the Local Tax Law, but there is no change in the application standards from before.
※ Equipment and fixtures are limited to assets related to certain industries. (Refer to “3. List of industries that fall under special application of equipment and equipment, etc.”)
※ Equipment attached to buildings is limited to those subject to tax as depreciable assets.
3 Certain industries that fall under the special application to equipment, etc.
In areas where the minimum wage is equal to or greater 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 asset tax standard exception Assets registration form and statement (Yokohama-shi style)
② Copy of application form for management improvement plan
③ Copy of certificate of management improvement plan
④ Copy of certificate of specifications, etc. by industry associations
⑤ Copy of lease agreement
⑥ A copy of the property tax reduction statement confirmed by the Japan Leasing Association
⑦ Special check sheet (Yokohama-shi style) of taxation standard of property tax pertaining to management power improvement facilities
※ Please request the above 1 “Depreciable Asset Tax Standard Exception Applicable Asset registration form and Statement (Yokohama City Style)” from the Yokohama City Depreciable Asset Center or download it from the “Download Forms and Guides” page.
Page of "Download Forms and Guides for Declaration Forms"
※ (5) and (6) above are required documents for the leasing company to apply for finance leases.
※ You have you request the above 7 "exceptional check sheet of taxation standard of property tax to affect management power improvement facilities" to Yokohama-shi depreciable assets center or download from the following link.
Special check sheet (Excel: 15KB) of the tax standard for property tax on management improvement facilities
◎About authorization of management power improvement plan, please confirm page of "Small and Medium Enterprise Agency".
Page of "Small and Medium Enterprise Agency" (outside site)
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Inquiries to this page
Depreciable Assets Division, Main Tax Department, Yokohama City Finance Bureau
Telephone: 045-671-4384
Telephone: 045-671-4384
Fax: 045-663-9347
Email address: za-shoukyakushisan@city.yokohama.jp
Page ID: 469-479-222
