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About expansion of exception of standard of assessment of property tax of new facilities which we acquired based on introduction plans such as the tip facilities

Expansion, extension of exception of standard of assessment of fixed assets is performed to promote new investment of person from medium and small-sized business for improvement in productivity, small scale company.

Last update date June 12, 2020

About summary of exception

House and structure were added to exception (we say "the tip facilities exception" lower than this.) of standard of assessment of property tax of new facilities which we acquired based on introduction plans such as the tip facilities. In addition, assuming revision of improvement in productivity special measures law, it was decided to extend deadline for acquisition for two years.
Please refer to this for the past tip facilities exception.

Comparison before and after revision

After the revisionThe revised front
The target tip facilitiesMachine and device, tool, appliance and equipment, facilities attached to building, house, structure for businessMachine and device, tool, appliance and equipment, facilities attached to building
  • Beginning to sell time is machine, device within ten years in 1.6 million yen or more the acquisition value
  • The acquisition value is 300,000 yen or more; beginning to sell time the measurement tool within five years and inspection tool
  • Beginning to sell time is appliance, equipment within six years in 300,000 yen or more the acquisition value
  • Beginning to sell time is facility attached to building within 14 years in 600,000 yen or more the acquisition value
  • It was acquired to operate the tip facilities more than 3 million yen in house with 1.2 million yen or more acquisition value
  • In structure with 1.2 million yen or more acquisition value, beginning to sell time is structure within 14 years
  • Beginning to sell time is machine, device within ten years in 1.6 million yen or more the acquisition value
  • The acquisition value is 300,000 yen or more; beginning to sell time the measurement tool within five years and inspection tool
  • Beginning to sell time is appliance, equipment within six years in 300,000 yen or more the acquisition value
  • Beginning to sell time is facility attached to building within 14 years in 600,000 yen or more the acquisition value
  • Offering directly for one of offer of production of products or sale or labor
  • Index of thing that the tip facilities which we introduced newly contribute to production efficiency, energy efficiency, improvement of precision or other productivity in comparison with thing before replacing improving an average of 1% a year or more (house is excluded)
The acquisition period

We extend deadline for acquisition until March 31, 2023
(but we premise revision of improvement in productivity special measures law.)

From April 1, 2018 to March 31, 2021

About this special measures

1.Eligible people

  1. Receiving authorization of introduction plan such as the tip facilities.
  2. Small and medium size companies ※Correspond to 1 (person from small and medium size company prescribed in Special Taxation Measures Law or medium and small-sized business).
※With 1 "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
※"We consider, and large company" means any of the following corporation 2.
  • 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)

2.Target facilities which were added

In house, we correspond to all following

  • Offering for offer of productivity of products or sale or labor directly
  • What was acquired because the acquisition value operated the tip facilities more than 3 million yen in house with 1.2 million yen or more acquisition value

In structure, we correspond to all following

  • Being structure with 1.2 million yen or more acquisition value
  • Offering for offer of productivity of products or sale or labor directly
  • Day sold the structure concerned being day after day of start in the year (we say periods from January 1 of the year to December 31.) when day 14 years before day acquired newly belongs
  • Index of thing that the structure concerned contributes to production efficiency, energy efficiency, improvement of precision or other productivity improving more than an average of 1% a year

3.Period when exception is applied

It is interval in 2003 from the year when we would be taxed to the tip facilities concerned newly

4.Application methods

We will announce application methods once it's been decided on our homepage.
About concrete application-like methods, we ask you to confirm page of "the Small and Medium Enterprise Agency".
In addition, please refer for page of the existing tip facilities exception.

It becomes external link to the Small and Medium Enterprise Agency.

The taxation system revision information

About this exception, it becomes special measures on the basis of the taxation system revision.
Please confirm "correspondence in local taxes accompanied with influence of ○ new model coronavirus infectious disease" about the taxation system revision in detail in page of Ministry of Internal Affairs and Communications taxation system revision (local taxes).

Inquiry to this page

Yokohama-shi finance Leading court lady tax part fixation Fixed Property Tax Division

Telephone: 045-671-2260/2286

Telephone: 045-671-2260/2286

Fax: 045-663-2775

E-Mail address [email protected]

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