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About exception of depreciable assets as a substitute for depreciable assets which suffered from typhoon No.15, 19 in 2019

About exception of standard of assessment of depreciable assets as a substitute for depreciable assets which suffered from typhoon No.15, 19 in 2019 (3-4 of Local Tax Law Article 349)

Last update date January 21, 2020

About summary of exception

When owners of loss, depreciable assets which we damaged acquire depreciable assets as a substitute for the damaged depreciable assets concerned by typhoon No.15, 19 in the constant disaster area to March 31, 2024 in 2019 or we improve, we can receive special measures to assume the amount of standard of assessment for 2004 a half after the acquisition.
In addition, submission of report is necessary to receive application of exception.

About this special measures

Area where it is applied 1 to

The municipalities where we were damaged, and the survivors life rehabilitation support method was applied to by 2019 typhoon No.15, 19

The acquisition period to be targeted for 2

From September 9, 2019 to March 31, 2024

Depreciable assets which it is applied 3 to

  1. Depreciable assets that the mayor admits that we suffer by typhoon No.15, 19 and take place of the depreciable assets which are lost or were damaged concerned which we acquired within 2 target periods
  2. Part that improvement of the damaged depreciable assets which we improved within 2 target periods concerned was carried out

But it shall be limited to depreciable assets which we suffered from in "area applied 1" to.

Period when 4 exceptions are applied

It is 2004 from the year when we would impose the first property tax after the day when the acquisition of the depreciable assets concerned or improvement was carried out

5 applied exception rates

A half
But) to do with standard of assessment and a half of done sum by regulations of the article when there is from 3 or law supplementary provisions Article 15 of law Article 349 to depreciable assets receiving application of exception prescribed to 3 of Article 15.

Owners whom it is applied 6 to

  1. Owner of the depreciable assets (called "damaged depreciable assets" as follows.) which were lost or were damaged concerned
  2. Buyer of the damaged depreciable assets when damaged depreciable assets were considered to be common property by regulations of law Article 342 Paragraph 3 concerned
  3. Heir of the person when there was the inheritance about the person when person who advocated to previous 2 was individual
  4. The division succession corporation which modifies relatively by just that much when corporation which retained after the merger to modify the merger when the corporation concerned disappeared by merger when the first or person (we say corporation continuing after the merger prescribed in this issue or corporation established by merger or the division succession corporation prescribed in 3 of division succession corporation (Corporate Tax Law Article 2 No. 12 and include).) who advocated in No. 2 was corporation or corporation established by merger or the corporation concerned let you succeed business to modify damage depreciable assets by the division

Attached documents in case of 7 exception application

  1. Depreciable assets standard of assessment exception pertinence assets registration form and statement (to style download page)
  2. Documents that certificate of damage / disaster book (to explanation page of certificate of damage / disaster) or damaged depreciable assets prove loss or that they were damaged by the earthquake disasters concerned
  3. Property tax (depreciable assets) substitute asset contrast list (style 1 (PDF: 95KB)) (style 1 (Excel: 30KB))
  4. Documents which prove that damaged depreciable assets were located
  5. Documents which prove what it is located in affected areas as of day when damage caused by the typhoon concerned occurred about depreciable assets which acquire between January 2, 2019 and day when damage by typhoon No. 15,19 occurred in 2019, and suffered from the typhoon concerned or we owned
  6. Documents which prove it when acquisitor of substitute assets is heir of owner of damaged assets
  7. Documents which prove it when acquisitor of substitute assets is merger or the division succession corporation

※Please refer in detail in some cases as required documents is different.

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Yokohama-shi finance Leading court lady tax part depreciable assets section

Telephone: 045-671-4384

Telephone: 045-671-4384

Fax: 045-663-9347

E-Mail address [email protected]

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