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About reduction of property tax due to the influence of new coronavirus infection

Published 2020 years 10 month 12 Date

Last updated 2020 years 10 month 13 Date

We will reduce the standard amount of property tax on business assets for the third year of Reiwa for small and medium-sized enterprises whose business income has decreased due to the impact of the new coronavirus infection.

Target person "Small and medium-sized enterprises, etc."

For corporations

(One)The amount of capital or capital investment1Corporations of XNUMX million yen or less

(Two)Of the corporations that do not have capital or investment, the number of employees who use it all the time is XNUMX.,Corporations with less than XNUMX people(Excluding subsidiaries of large companies)

(A corporation that falls under the category of small and medium-sized enterprises stipulated in Article XNUMX-XNUMX, Paragraph XNUMX of the Special Taxation Measures Law Enforcement Ordinance)

For individuals

(One)The number of employees who use it all the time is XNUMX,XNUMX or less individuals

(Corporations that fall under the category of small and medium-sized enterprises stipulated in Article XNUMX-XNUMX, Paragraph XNUMX of the Ordinance for Enforcement of the Special Taxation Measures Law)

Subsidiaries of large companies (companies that meet any of the following requirements) are not eligible.

  • The same large corporation (corporation with capital or investment amount of more than 1,000 million yen, corporation without capital or investment, corporation with more than XNUMX employees who always use, or large corporation (capital) A corporation, etc. that has a complete control relationship with the large corporation, etc. with an amount or investment amount of XNUMX million yen or more, excluding SME Investment Management Co., Ltd.) Corporation that receives investment from
  • A corporation that receives more than two-thirds of the investment from two or more large corporations

Target requirements

Reiwa We will compare the business income for any consecutive three months from February 10nd to October of the same year with the same period of the previous year, and apply the reduction according to the degree of decrease in business income.

Percentage of decrease in business income

Reduction rate

XNUMX% or more and less than XNUMX%

Half

XNUMX% or more

Full amount

Target assets

Depreciable assets such as business houses and equipment owned by small and medium-sized enterprises

Eligible tax items

Property tax for XNUMX years of Reiwa on depreciable assets such as business houses and equipment

Documents to be submitted

  1. XNUMX. XNUMX.Declaration regarding standard exceptions
    • Those with a confirmation stamp of a certified management innovation support organization, etc.
  2. XNUMX.List of special target assets
    • Please submit in the case of a combined housing (a house that is a single building for business use and other use).
    • When filing a business house other than a combined housing, please indicate the target house on the tax statement.If the type of house listed in the tax statement and the type of house actually used are different, please create a "List of Special Assets" and submit it.
  3. XNUMX. XNUMX.A set of declaration documents to certified management innovation support organizations (copy)

Declaration period

January XNUMXth, XNUMXrd year of Reiwa-February XNUMXst, XNUMXrd year of Reiwa

  • After receiving confirmation from a certified management innovation support organization, etc., please file a tax return with the Reiwa XNUMXrd year depreciable asset declaration form to the Tax Affairs Section, General Affairs Division, Nagawa Town Hall by the filing deadline.
  • In principle, special exceptions cannot be applied to items submitted after the filing period.

If you plan to acquire new assets (houses, depreciable assets) within XNUMX years of Reiwa

The assets for which reduction is declared must match the assets as of January 1, XNUMXrd year of Reiwa.If you plan to acquire new assets within the second year of Reiwa, please apply after the acquisition.
After confirming the certified management innovation support organization, etc.If there is a change in the special assets, you will need to be confirmed again.

Declaration procedure

  1. (1) A certified management innovation support organization that receives confirmation that it is a small and medium-sized enterprise (individual / corporation), that its business income is decreasing, and that it is a target asset.
  2. (2) Have a confirmation letter issued by a certified management innovation support organization.
  3. (3) Submit a set of declaration documents (copy) to the Nagawa Town Hall.
  • A certified management innovation support organization is a public support organization certified by the government for those who have a certain level of specialized knowledge and practical experience.Specifically, in addition to SME supporters such as the Chamber of Commerce and Industry, financial institutions, tax accountants, certified public accountants, attorneys, etc. are certified as the main accredited support organizations.

Documents to be submitted to certified management innovation support organizations, etc.

  1. XNUMX. XNUMX.Declaration form
  2. XNUMX.Documents that can confirm that you are a SME (individual / corporation)
    • [Self-employed]
      • Pledge that the number of employees who use it all the time is XNUMX or less (stated in the tax return)
      • Pledge that we do not carry out special business related to sex (stated in the tax return)
    • 【Corporation】
      • A copy of the registered copy, etc. that shows the capital
      • Pledge that it is not a subsidiary of a large company (stated in the tax return)
      • Pledge that we do not carry out special business related to sex (stated in the declaration)
  3. XNUMX. XNUMX.Documents showing the decrease in business income
    • It can be confirmed from the accounting books, etc. that the business income for any consecutive three months from February to October of Reiwa has decreased by XNUMX% or more compared to the same period of the previous year.
  4. XNUMX.Material that shows the special target houses and the ratio for residential and business use
    • Documents that show the special target house and the ratio of the house for residential use and business use in the tax statement and the blue / white tax return of income tax
      • Tax statement (Please indicate the house to be filed)
      • In the case of blue filing, "Business occupancy ratio (%)" in "Calculation of depreciation" in "Income tax blue filing financial statements" (page XNUMX of blue filing)
      • In the case of white filing, "Business-only ratio (%)" in "Calculation of depreciation" in "Breakdown of income and expenditure" (Page XNUMX of breakdown of white filing)
    • [Documents required in some cases]
  5. XNUMX.Documents that can confirm the amount and period of grace when the decrease in income includes "grace" of real estate rent
  6. XNUMX.If there is a business house acquired during the second year of Reiwa (after January XNUMX, XNUMXnd year of Reiwa), documents showing that it was acquired and documents showing the ratio for business use
  7. XNUMX.Advance reservations are required to receive confirmation at the Nagawa Chamber of Commerce.
  • Reservation started by phone: November 11, XNUMXnd year of Reiwa
  • Confirmation period: November 11, Reiwa 10 to January 20, Reiwa XNUMX

Various styles

Please download the form from the following.

関連 リンク

Small and Medium Business Administration Homepage<External link>

Certified management innovation support organization search system<External link>

Contact Us

  • Nagawa Chamber of Commerce and Industry Phone 0268-68-2651
  • Nagawa Town Hall General Affairs Division Tax Section Telephone 0268-75-2063 (direct)

Contact

Affairs Division tax engagement
PHONE: 0268-75-2063

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