Published 2016 years 06 month 01 Date
Last updated 2016 years 06 month 29 Date
1. The depreciable assets
The depreciable assets referred to in the fixed asset tax, those who engaged in businesses such as factories and shops and agriculture in the company and individuals, has been used for its business, such as machinery, equipment and fixtures other than land and house "business It refers to the use of tangible fixed assets ".
2. Specific depreciable assets
|Mon, billboards, yard pavement, such as civil engineering equipment for fixing other land|
2 machinery and equipment
|Manufacturing machinery, processing machinery, civil engineering and construction machinery, food manufacturing and processing equipment, and various other manufacturing facilities building of machinery and equipment|
|3 ship||Boat, motorboat, etc.|
|4 aircraft||Airplane, helicopter, etc.|
|5 vehicle and transport equipment||Power truck, freight car, truck, large-sized special motor vehicle (vehicle classification number "9" or "0"), etc.|
|6 tools, furniture and fixtures||Cutting tools, test tools, measuring tools, computer, copy machine, desk, chair, etc.|
|It shall be excluded from taxation of interest|
○ subject to taxation of the automobile tax or light vehicle tax motor vehicles, motorized bicycles, small-sized special motor vehicle, etc.
3. Declaration of depreciable assets
For the depreciable assets owner of depreciable assets is that you own every year 1 month 1 date, it must be declared to the mayor of the municipality of the location of depreciable assets before 1 month 31 date. (Local Tax No. 383 Article)
Works ~ of evaluation
Based on fixed assets evaluation criteria, on the basis of the acquisition price, and evaluated considering reduction of the value of meeting in the number of years elapsed after the acquisition (the depreciation).
● depreciable assets that have been acquired during the previous year
Price (valuation) = acquisition price x (1-depreciation rate / XNUMX)
● depreciable assets that have been acquired before the previous year
Price (valuation) = previous year's price x (1-depreciation rate) …… (a)
However, if the amount calculated in (a) is smaller than (acquisition price x 5/100), the amount calculated in (acquisition price x 5/100) will be the price.
The method of depreciation of depreciable assets in the property tax is a declining-balance method as a general rule.
As a general rule, it is similar to the treatment of the national tax.
We use the useful life listed in Ministry of Finance Ordinance.
・ Depreciation rate ...
Depreciation rate in accordance with the useful life are established in fixed assets evaluation criteria.