About summary of exception
We are caused by measures for prevention of new coronavirus infectious disease and spread to reduce tax burden of person from medium and small-sized business, small scale company, and business income can receive special measures to assume property tax for 2021 or the amount of standard of assessment of urban planning tax zero or a half according to decrease ratio of business income about house for business that small and medium size companies which decreased own and depreciable assets.
In addition, we update contents listing at any time and are going to change. Thank you for your understanding.
Exception guidance flyer this (PDF: 722KB)
Exception guidance flyer (PDF)
About requirements of special measures
Small and medium size companies where any consecutive business incomes from February to October for 3 months are as follows by 70% in comparison with business income between the same periods of the previous year in 2020 (they decrease more than 30%) ※Correspond to 1 (person from small and medium size company prescribed in Special Taxation Measures Law or medium and small-sized business).
(* except some companies)
- ※1: With "small and medium size companies"
- In the case of corporation having company and capital or investment: As of levy date (January 1), the total sum of capital or investment is 100 million yen or less
- In the case of corporation and individual who do not have capital or investment: As of levy date (January 1), the number of employees is 1,000 or less
- Consider; large company ※We do not correspond to 2
- ※2: "We consider, and large company" means any of the following corporation.
- Corporation where a half or more of issued stock or total number of investments or total sum are owned by the same large-scale corporation (corporations more than capital 100 million yen)
- Corporation where two-thirds or more of issued stock or total number of investments or total sum are owned by 2 or more large-scale corporations (corporations more than capital 100 million yen)
＊Person running sex culture-related special business to prescribe in law Article 2 Paragraph 5 about adequacy of regulation such as business of offering food and entertainment and duties is removed from eligible people.
２．genshofuku of business income and exception rate
genshofuku and applied exception rate of business income
Any consecutive business incomes in 2020 from February to October for 3 months
Ratio when we compared with business income during synchronization of the previous year
|Applied exception rate|
In the case of 50% or less
(decrease compared with the previous fiscal year of 50% or more)
In the case of 70% or less more than 50%
(decrease more than 30% compared with the previous fiscal year of less than 50%)
３．Range where is targeted for exception
１．About house for business
House small and medium size company owns and to offer for one of the business.
Part which individual offers for one of the residence of self does not become targeted for application.
２．About depreciable assets
Depreciable assets small and medium size company owns and to offer for one of the business
In addition, land does not become a target of exception.
４．Period when exception is applied
Report to Yokohama-shi is necessary by Monday, February 1, 2021.
※On the day, in the case of mail, postmark is effective.
- Exception report (when there is house, we include attached sheet "list of houses targeted for exception".) We can download exception report for Yokohama-shi.
docx format (word: 49KB) (word: 49KB), Portable Document Format (PDF: 182KB) (PDF: 182KB)
- One set of required documents which we submitted to support organizations such as authorized management innovation
- Documents (accounting book, blue return financial statements, copying of the income and expenditure breakdown list) indicating income decrease
- Documents (blue return financial statements, copying of the income and expenditure breakdown list) indicating ratio for exclusive use of business ※When there is house
※When you report depreciable assets other than the above, please submit statement according to depreciable assets report, type.
４．Submission, the submission number of copies
As a general rule, please submit exception report affecting this exception and authorized management innovation to department having jurisdiction over each desk work for each type of assets about required documents complete sets which you submitted to support organizations.
(1) About submission
1: Is there report of depreciable assets?
Yes: (A) please submit to depreciable assets center.
No: Please advance to 2.
2: Is report of house for business single ward?
We declare to single ward: (B) please submit to government office Tax Division of ward where assets are located.
We declare to plural wards: (C) please submit to Finance Bureau fixation Fixed Property Tax Division.
(2) About the submission number of copies
|Submission||The submission number of copies of exception report and one set of required documents|
|(A) Depreciable assets center||Only as for the depreciable assets||For depreciable assets copy (※ 1)|
|There is house for business||For depreciable assets copy (※ 1)|
Number (※ 2) of ward where house for + business is located
|(B) Ward office Tax Division of ward where assets are located||Copy|
|(C) Finance Bureau fixation Fixed Property Tax Division||Number (※ 2) of ward where house for business is located|
※1: You have depreciable assets and do not pay attention to plural wards with copy as depreciable assets minute either.
※2: When we submit more than Part 2, we do not mind by "copying" after the second copy.
- As we cannot receive reduction measures when it has been past deadline for report (February 1, 2021), we would appreciate your declaring by all means before time limit.
- In this report, falsehood which declared may be sentenced based on regulations of Local Tax Law supplementary provisions Article 63 (※) Paragraph 4 or Paragraph 5 about matter which should declare for imprisonment with work for not more than 1 year or a fine of not more than 500000 yen.
※Before December 31, 2020 is supplementary provisions Article 61
What is Q1. business income?
A1 is synonymous with sales amount in general profit business. Benefit and subsidy income, temporary incomes such as profit out of the business do not include.
What is support organization such as Q2. authorization management innovation?
A2 is engine which received authorization from country as thing performing high support project of specialty for medium and small-sized business. You can see lists of support organizations such as authorized management innovation from the following links.
About "lists of support organizations such as authorized management innovation" (the Small and Medium Enterprise Agency HP) (the outside site)
Company which runs Q3. real estate lease business wage charges postponement when business income decreases by having reduced, do become a target of this exception?
If A3 is decrease of business income to be caused by new model coronavirus infectious disease, it is.
But it is necessary to reprieve the above-mentioned wage charges more than three months from the due date of each wage charges for three months when it is going to receive application of these measures with decrease in income by having reprieved payment of wage charges such as tenants.
In addition, please make document in reference to style of attachment 5 of homepages of the following Ministry of Land, Infrastructure, Transport and Tourism as submission of document proving that we reprieved wage charges payment under the influence of new coronavirus infectious disease is necessary. (it is an example and can just edit style depending on individual agreement contents, situation.)
The Ministry of Land, Infrastructure, Transport and Tourism homepage (external link) (the outside site)
After having declared, there was transfer (or we acquire) of house for business newly, what should Q4. do?
When we meet income decrease requirements, house for business owning as of January 1, 2021 can be targeted for reduction A4.
Therefore, authorization management innovation receives confirmation such as support engines some other time after authorized management innovation received confirmation such as support organizations before January 1, 2021 when there is transfer, the acquisition of assets, and please report.
In addition, confirmation, reports such as support engines are not necessary for authorized management innovation that they change as transfer, the acquisition of assets after January 1, 2021 does not influence judgment of assets targeted for exception.
List of submission, references
[until December 18, 2020] 〒 231-8343 2-22, Masagocho, Naka-ku, Yokohama-shi Kannai the tenth floor of Chuo Building
[from December 21, 2020] 〒 231-8343 2, Yamashitacho, Naka-ku, Yokohama-shi Sangyo Boeki Cebter Bldg. the fifth floor of the building
Phone number 045-671-4384
Email: [email protected]
(B) Each ward office Tax Division house charge
Each ward ward office Tax Division (house charge)
|Ward office||The location||Phone number||E-Mail address|
31-4, Ichigaocho, Aoba-ku
1-4-12, Tsurugamine, Asahi-ku
Izumi, Izumi-ku center north 5-1-1
3-5-1, Isogo, Isogo-ku
3-8, Hirodaiotamachi, Kanagawa-ku
2-9-1, Deiki, Kanazawa-ku
4-2-10, Kounan, Kounan-ku
26-1, Mamedocho, Kouhoku-ku
303-19, Katsuracho, Sakae-ku
190, Futatsubashicho, Seya-ku
|Tsuzuki Ward ||〒224-0032|
32-1, Chigasakichuo, Tsuzuki-ku
3-20-1, Tsurumichuo, Tsurumi-ku
16-17, Totsukacho, Totsuka-ku
35, Nihonodori, Naka-ku
1-5-10, Chuo, Nishi-ku
2-9, Kawabecho, Hodogaya-ku
118, Terayamacho, Midori-ku
2-33, Urafunecho, Minami-ku
(C) Finance Bureau fixation Fixed Property Tax Division
The location: 〒 231-0005 6-50-10, Honcho, Naka-ku, Yokohama-shi
Phone number 045-671-2260
Email: [email protected]
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