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Page of depreciable assets

Last update date September 24, 2019

 Thing becoming a target of property tax includes what's called "depreciable assets" other than land, house.
 1.What are depreciable assets?
 2.To offer for one of business?
 3.What is it for service life?
 4.Person having depreciable assets needs report!
 5.About evaluation of depreciable assets
 6.About downloading of report and statement

 With depreciable assets, the reduction of price amortization or depreciation and amortization says thing which the acquisition value sets of loss of money or necessary expense by small assets or other cabinet ordinances among counted things in calculation of income by Corporate Tax Law or regulations of Income Tax Law with assets (mining right, fishery right, patent right or other intangible depreciation assets are excluded.) which we can offer for one of business except land and house.

 With "assets which the acquisition value establishes in small asset other cabinet ordinances"

 In calculation of income by Corporate Tax Law or regulations of Income Tax Law, all or a part of the acquisition value does with assets counted to loss of money or necessary expense by 2 Paragraph 1 of Corporate Tax Law enforcement order Article 133 or Article 133 or Income Tax Law enforcement order Article 138 or official regulations of Article 139 Paragraph 1. For more details, please see "(PDF: 107KB) about declaring assets".

 Direct in continuing generally constant objective act with "business", and it being said in performing repeatedly, and necessarily getting profit or profit itself; do not do that is intended with need.

 In addition, not only thing offering for one of business but also not being used, thing of non-operation are included now, but are not included in depreciable assets "to offer for one of business" as thing thought to be so-called provision corresponds to inventory.

 In addition, welfare facilities which companies offer for the use of employee are included in "assets to offer for one of business".
 Specifically
・In individual and company factory and store, instrumentation when run offices, office appliances
・Asphalt pavement, planting when run real estate lease business (loan business such as parking lot or apartment) outward appearance construction
・Kitchen article, register, signboard when we run the restaurant business
But, there is.

 When we use depreciation assets in normal use, it is the number of years anticipated that we can usually give prospective effect and is set of "service life" to use in the handling of depreciation assets in financial affairs departmental order for legal service life ("departmental order about service life of depreciation assets").

 In addition, "departmental order about service life of depreciation assets" separate table is first, and, for service life of depreciable assets, it is stipulated that it should be advocated to the second, the fifth and the sixth. ("fixed assets evaluation standard Section 1 eight")

We can download table from the next place for service life.

The separate table first (the whole) (PDF: 169KB)
The separate table first (building) (PDF: 74KB)
The separate table first (facilities attached to building) (PDF: 53KB)
The separate table first (structure) (PDF: 89KB)
The separate table first (ship) (PDF: 50KB)
The separate table first (plane) (PDF: 42KB)
The separate table first (vehicle and vehicle) (PDF: 66KB)
The separate table first (tool) (PDF: 50KB)
The separate table first (appliance and equipment) (PDF: 90KB)
The separate table second (PDF: 91KB)
The separate table fifth (PDF: 36KB)
The separate table sixth (PDF: 75KB)
About revision of legal service life
Large revision of legal service life was made mainly on "machine and device" in the taxation system revision in 2008. For more details, please see (PDF: 135KB) about "the handling of depreciable assets".

Please see "old and new asset division correspondency list" (PDF: 226KB) about shift after revision of service life to be concerned with "machine and device".

 We make report every year for each ward where assets are located in the possession situation of assets as of (levy date) on January 1, and person having depreciable assets corresponding to 1 mentioned above and 2 is to have you report to Yokohama-shi depreciable assets center by January 31 by regulations of Local Tax Law Article 383.

 I send styles of report by mail every year after December 15.

 In addition, please be careful when it is expected that valuation (the amount of standard of assessment) of assets which you come to have becomes less than 1.5 million yen as there is need to declare.

 In the location of Yokohama-shi depreciable assets center, please see "information for Yokohama-shi depreciable assets center" (PDF: 117KB).

 When there is for reserves in people whom report is submitted to by mail, and return is hoped for, you attach stamp on self-addressed envelope by all means, and please enclose.

 For more information about methods of report, please see "guide of report".

 Convenient! Electronic report!

 In Yokohama-shi, we accept report with electronic report system (eLTAX: L tax) of city tax using the Internet. There is such a merit for electronic report.

(1) We can easily go through the procedure through the Internet from office and home.

(2) About report to plural local public entities, we can go through the procedure at a time in a mass.
  (but limited to group starting electronic report system service).

(3) Commercial tax practice, accounting software enables the same report procedure. (but corresponding software of eLTAX is best).

For more details, please see electronic report homepage of Motoichi or eLTAX homepage (the outside site).

About exception of the amount of standard of assessment

 Exception of the amount of standard of assessment is applied, and property tax is reduced about depreciable assets with constant important matter to have of official regulations by Local Tax Law. Please refer to "example (PDF: 105KB) of depreciable assets targeted for exception of the amount of standard of assessment" what kind of assets correspond.

 Person having such assets, please submit "depreciable assets standard of assessment exception pertinence assets registration form and statement".

 About tax exemption

 About depreciable assets with constant requirements prescribed in Local Tax Law Article 348 and law supplementary provisions Article 14, property tax is not levied. Please refer to "example (PDF: 79KB) of tax-free target depreciable assets" what kind of assets correspond.

 Person having such assets, please submit "tax exemption application registration form".

 If there is request for unidentified point and styles such as forms of "tax-free application registration form", "depreciable assets standard of assessment exception pertinence assets registration form and statement", please refer to Yokohama-shi depreciable assets center.

 When we encountered disaster, we may receive reduction of taxes of property tax (depreciable assets) depending on the situation.

 It is fixed assets needing reduction of taxes in particular by other reasons in the public interest that are for reduction of taxes of property tax (depreciable assets). (facilities which suffered damage by disaster e.g.)

 Specifically, please refer to this (PDF: 194KB).

 Please submit "reduction of taxes application" on receiving reduction of taxes.

 If there is request for unidentified point and styles such as forms of "reduction of taxes application", please refer to Yokohama-shi depreciable assets center.

 Based on report which had you submit depreciable assets, consideration (evaluation) does decrease (reduction of price) of value to accept the number of years based on the acquisition value in progress after the acquisition and demands price.
(1) Evaluation of depreciable assets which we acquired by the end of the previous year
   Reduction of price survival rate of the acquisition during valuation = acquisition cost X previous year of the things
(2) Evaluation of depreciable assets which we acquired before the previous year
   Reduction of price survival rate of the acquisition in valuation = last year before valuation X previous year of the things
★Please see page of repayment about the handling in property tax (depreciable assets) of depreciation assets receiving exception (immediate repayment) of Special Taxation Measures Law immediately.

 We send statement according to type that printed report and report contents of last year to person who had you declare using style of Motoichi in last year every year on around December 15.

 When column (line) of statement according to type is not enough on filling in assets which we acquired by the end of the previous year, we can download additional style from the homepage top of Motoichi.

 Downloading from page of "downloading of style, guide as for the reports"

 In Yokohama-shi, we perform on-the-spot survey based on Local Tax Law Article 408. I would like cooperation on this occasion as we may have you prepare for fixed assets account book or other various materials.
●Request about on-the-spot survey
 In addition, you may ask for additional report with investigation, but, in that case, please note that you may tax retroactively to the past fiscal year.

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Person who does not have can download free of charge from Adobe company.
Get Adobe Acrobat Reader DCTo downloading of Adobe Acrobat Reader DC

Inquiry to this page

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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