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Here's the text.
About our town exception (depreciable assets)
Last Updated November 26, 2024
1 What is our special case?
As part of the special measures for property tax stipulated in the Local Tax Law, a system in which local governments can determine the special rate by ordinance within the scope of the law, "Regional decision-type local tax system special measures (commonly known as our town special exception) ) ", And was introduced by the 2012 tax reform.
In Yokohama City, the special rate pertaining to property tax is stipulated in Article 9 of the Yokohama City Tax Ordinance Supplementary Provisions.
Please refer to the following table for details.
2 List of special cases in our town
| Name | Basis | Date of acquisition | Applicable period | Special rate | Specific assets※ |
|---|---|---|---|---|---|
| Home-based childcare business | Article 349-3, Paragraph 27 of the Local Tax Law | － | － | １/３ | Houses and depreciable assets directly provided by persons who have obtained the approval of the home-based childcare business for the business. |
| Home visit type childcare business | Article 349-3, Paragraph 28 of the Local Tax Law | － | ― | １/３ | Houses and depreciable assets provided by those who have obtained the approval of the home-visit type childcare business directly for the business concerned |
| In-house childcare business | Article 349-3, Paragraph 29 of the Local Tax Law | － | － | １/３ | Houses and depreciable assets provided by those who have obtained the approval of the in-house childcare business directly for the business (limited to those with a capacity of 5 or less) |
| Sewage or wastewater treatment facilities | Article 15, Paragraph 2, Item 1 of the Supplementary Provisions of the Local Tax Law | From June 1, 1996 to March 31, 1998 | － | １/３ | Precipitation or floating devices, oil and water separation devices, sludge treatment devices, filtration devices, etc. used in sewage or wastewater treatment facilities. |
| Sewer abatement facilities | Article 15, Paragraph 2, Item 5 of the Supplementary Provisions of the Local Tax Law | From June 1, 1996 to March 31, 1998 | － | ３/４ | An abatement facility installed by a person using a public sewer, sedimentation or floating device, oil and water separation device, sludge treatment device, filtration device, etc. |
| Urban convenience facilities, etc. (urban regeneration emergency development area) | Article 15, Paragraph 14 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2018 | 5 years | 1/2 | Depreciable assets provided by certified businesses stipulated in the Act on Special Measures for Urban Revitalization for use in public facilities, etc. newly acquired by certified businesses through certified businesses, greening facilities, passages, roads, Urban Expressway railways, parking lots, etc. |
| Urban convenience facilities, etc. (Specific Urban Renewal Emergency Development Area) | Article 15, Paragraph 14 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2018 | 5 years | ２/５ | Among the above urban regeneration emergency development areas, promoting the development of urban areas urgently and intensively through smooth and prompt implementation of urban development projects, etc. is a particularly effective area in strengthening the international competitiveness of cities. Designated as an emergency urban regeneration area. |
Renewable energy power generation facilities (solar power) |
Article 15, Paragraph 25, Item 1 of the Supplementary Provisions of the Local Tax Law |
April 1, 1996-March 31, 1998 | 3 years | １/２ | The following photovoltaic power generation facilities and dedicated mounts, light collectors, tracking devices, power storage devices, control devices, orthogonal conversion devices, or protection devices for grid interconnection installed at the same time. (1)． Output of 50 kW or more A. Carbon dioxide emission control project cost grant (limited to regional decarbonization transition and renewable energy promotion grant) Subsidies for carbon dioxide emission control project expenses (limited to projects to promote the mainstay of renewable energy and resilience by private companies, etc.) or subsidies for measures to promote the introduction of non-fossil energy (customers-led solar power generation) Equipment acquired in response to the introduction support project) (3)． Not equipment to be installed on the roof of a building ２．Equipment acquired with the support of the development project for next-generation solar cells, among the subsidies for the development of next-generation solar cells, among the subsidies for industrial technology commercialization development (Green Innovation Fund) or the subsidies for research and development (Green Innovation Fund) for specific public offerings (Green Innovation Fund). |
Article 15, Paragraph 25, Item 3 of the Supplementary Provisions of the Local Tax Law |
April 1, 1996-March 31, 1998 | 3 years | 7/12 | Excluding equipment acquired with the support of the development project for next-generation solar cells, among the subsidies for the development of next-generation solar cells (Green Innovation Fund) or the subsidies for research and development of specific public offerings (Green Innovation Fund). |
|
| Renewable energy power generation facilities (wind power) | Article 15, Paragraph 25, Item 1 of the Supplementary Provisions of the Local Tax Law |
April 1, 1996-March 31, 1998 | 3 years | １/２ | Specified renewable energy power generation facilities that convert wind power into electricity (limited to those that have been certified) 。 |
Article 15, Paragraph 25, Item 3 of the Supplementary Provisions of the Local Tax Law |
April 1, 1996-March 31, 1998 | 3 years | 7/12 | ||
| Renewable energy power generation facilities (hydroelectric power) | Article 15, Paragraph 25, Item 3 c of the Supplementary Provisions of the Local Tax Law |
April 1, 1996-March 31, 1998 | 3 years | 7/12 | Specific renewable energy power generation facilities that convert hydropower into electricity (limited to those that have been certified) 。 |
Article 15, Paragraph 25, Item 4 of the Supplementary Provisions of the Local Tax Law |
April 1, 1996-March 31, 1998 | 3 years | １/３ | ||
| Renewable energy power generation facilities (geothermal energy) | Article 15, Paragraph 25, Item 1 c of the Supplementary Provisions of the Local Tax Law (output less than 1,000 kW) | April 1, 1996-March 31, 1998 | 3 years | １/２ | Specified renewable energy power generation facilities that convert geothermal to electricity (limited to those that have been certified) 。 |
| Article 15, Paragraph 25, Item 4 b of the Supplementary Provisions of the Local Tax Law (output of 1,000 kW or more) | April 1, 1996-March 31, 1998 | 3 years | １/３ | ||
| Renewable energy power generation facilities (biomass) | Article 15, Paragraph 25, Item 1 (d) of the Supplementary Provisions of the Local Tax Law (output of 10,000 kW or more and less than 20,000 kW) | April 1, 1996-March 31, 1998 | 3 years | １/２ | Specified renewable energy power generation facilities that convert biomass into electricity (limited to those that have been certified) 。 |
| Article 15, Paragraph 25, Item 2 of the Supplementary Provisions of the Local Tax Law (output of 10,000 kW or more and less than 20,000 kW) | April 1, 1996-March 31, 1998 | 3 years | 11/14 | Equipment that converts biomass into electricity from specified renewable energy power generation facilities (limited to those that have been certified) that are derived from wood and bamboo or that convert biomass generated by harvesting agricultural products to electricity. |
|
| Article 15, Paragraph 25, Item 4 c of the Supplementary Provisions of the Local Tax Law (output less than 10,000 kW) | April 1, 1996-March 31, 1998 | 3 years | １/３ | Specified renewable energy power generation facilities that convert biomass into electricity (limited to those that have been certified) 。 | |
| Inundation prevention equipment | Article 15, Paragraph 28 of the Supplementary Provisions of the Local Tax Law | From April 1, 2017 to March 31, 2017 | 5 years | ２/３ | Equipment to ensure evacuation during floods and prevent flooding during floods in underground shopping centers, etc. described in the plan created by the owner or manager, and to prevent flooding during floods, waterproof boards, waterproof doors, drainage pumps and ventilation openings Inundation prevention machine. |
| Rainwater storage and infiltration facilities | Article 15, Paragraph 41 of the Supplementary Provisions of the Local Tax Law | From November 1, 2011 to March 31, 2019 | - | １/６ |
※Please refer to About permission application about specific city river inundation damage measures law about authorization plan by specific city river inundation damage measures law. |
| Name | Basis | Date of acquisition | Applicable period | Special rate | Specific assets※ |
|---|---|---|---|---|---|
| Sewage or wastewater treatment facilities | Former Local Tax Law Supplementary Provisions Article 15, Paragraph 2, Item 1 | April 1, 2004 to March 31, 2004 | - | 1/3 | Precipitation or floating devices, oil and water separation devices, sludge treatment devices, filtration devices, etc. used in sewage or wastewater treatment facilities. |
| Sewerage exclusion facilities | Former Local Tax Law Supplementary Provisions Article 15, Paragraph 2, Item 5 | April 1, 2004 to March 31, 2004 | - | 3/4 | An abatement facility installed by a person using a public sewer, sedimentation or floating device, oil and water separation device, sludge treatment device, filtration device, etc. |
| Rainwater storage and infiltration facilities | Article 15, Paragraph 8 of the Supplementary Provisions of the Former Local Tax Law | From April 1, 2018 to March 31, 2018 | - | ２/３ | It is a facility that has the function of temporarily storing rainwater or infiltrating it underground, and is a rainwater storage and infiltration facility installed by construction aimed at preventing inundation damage, based on the Act on Measures against Inundation of Specified Urban Rivers. Facilities installed in connection with rainwater penetration inhibition that requires permission. |
| Urban convenience facilities (urban regeneration emergency development area) | Article 15, Paragraph 15 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2015 | 5 years | 1/2 | Depreciable assets provided by certified businesses stipulated in the Act on Special Measures for Urban Revitalization for use in public facilities, etc. newly acquired by certified businesses through certified businesses, greening facilities, passages, roads, Urban Expressway railways, parking lots, etc. |
| Urban convenience facilities, etc. (Specific Urban Renewal Emergency Development Area) | Article 15, Paragraph 15 of the Supplementary Provisions of the Local Tax Law | From April 1, 2015 to March 31, 2015 | 5 years | 2/5 | Among the above urban regeneration emergency development areas, promoting the development of urban areas urgently and intensively through smooth and prompt implementation of urban development projects, etc. is a particularly effective area in strengthening the international competitiveness of cities. Designated as an emergency urban regeneration area. |
| Renewable energy power generation facilities (solar power) (Specific photovoltaic power generation facilities*) ＊Excluding power generation facilities subject to the FIT/FIP system |
Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 1 (Output less than 1,000 kW) |
April 1, 2019-March 31, 2019 | 3 years | １/２ | Photovoltaic power generation facilities acquired with subsidies related to renewable energy business support project expenses and dedicated mounts, light collectors, tracking devices, power storage devices, control devices, orthogonal conversion devices, or grid interconnection devices to be installed at the same time Protective devices. |
| Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 2 (Output of 1,000 kW or more) |
April 1, 2019-March 31, 2019 | 3 years | ７/12 | ||
| Renewable energy power generation facilities (wind power) | Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 1 b (Output: 20kW or more) |
April 1, 2019-March 31, 2019 | 3 years | １/２ | Specified renewable energy power generation facilities that convert wind power into electricity (limited to those that have been certified) 。 |
| Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 2 b (Output less than 20 kW) |
April 1, 2019-March 31, 2019 | 3 years | ７/12 | ||
| Renewable energy power generation facilities (hydroelectric power) | Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 2 c (Output of 5,000 kW or more) |
April 1, 2019-March 31, 2019 | 3 years | 7/12 | Specific renewable energy power generation facilities that convert hydropower into electricity (limited to those that have been certified) 。 |
Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 3 a |
April 1, 2019-March 31, 2019 | 3 years | １/３ | ||
| Renewable energy power generation facilities (geothermal energy) | Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 1 c (Output less than 1,000 kW) |
April 1, 2019-March 31, 2019 | 3 years | １/２ | Specified renewable energy power generation facilities that convert geothermal to electricity (limited to those that have been certified) 。 |
| Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 3 b (Output of 1,000 kW or more) |
April 1, 2019-March 31, 2019 | 3 years | １/３ | ||
| Renewable energy power generation facilities (biomass) | Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 1 (Output of 10,000 kW or more and less than 20,000 kW) |
April 1, 2019-March 31, 2019 | 3 years | １/２ | Specified renewable energy power generation facilities that convert biomass into electricity (limited to those that have been certified) 。 |
| Former Local Tax Law Supplementary Provisions Article 15, Paragraph 25, Item 3 c (Output less than 10,000 kW) |
April 1, 2019-March 31, 2019 | 3 years | １/３ | ||
| Childcare facilities in specified offices | Article 15, Paragraph 32 of the Supplementary Provisions of the Local Tax Law | 5 years | 1/3 | A person who has been subsidized for operating expenses of a company-led childcare business between April 1, 2017 and March 31, 2024 (limited to those initially subsidized by the government) is a company-led fixed assets to be used for childcare business and related to subsidies (fixed assets other than fixed assets borrowed for a fee) | |
| Childcare facilities in specified offices | Article 15, Paragraph 33 of the Supplementary Provisions of the Local Tax Law | 5 years | 1/3 | Fixed assets provided by those who have been subsidized for operating expenses of a company-led childcare business between April 1, 2017 and March 31, 2023 for use in the company-led childcare business (fixed assets other than fixed assets borrowed for a fee) | |
| Advanced equipment acquired by small and medium-sized businesses | Article 64 of the Supplementary Provisions of the Local Tax Law | From April 1, 2013 to March 31, 2013 | 3 years | Zero | Houses, machinery and equipment, tools, fixtures and fixtures, equipment attached to buildings, structures to be used for business acquired in accordance with the introduction plan for certified advanced equipment, etc. |
※The specific equipment described in this table is a simple description, and be sure to check the relevant laws and regulations such as the Local Tax Law for details.
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.lg.jp
Page ID: 837-546-604
