About certification of introduction plans such as advanced equipment based on the Small and Medium Enterprise Management Enhancement Act

[Notes on system changes due to tax reform in 2023]
Due to the revision of the tax system in 2023, the requirements and contents of special exceptions to property tax have been revised. In addition, due to the revision of the regulations related to the introduction plan for advanced equipment, etc., of the Enforcement Regulations for the Small and Medium Enterprise Management Enhancement Act dated April 1, 2023, the application form and other forms have been changed.
Note: Please note that you cannot apply with the old form.

The "advanced equipment introduction plan" is a plan for small and medium-sized enterprises stipulated in the Small and Medium Enterprise Management Enhancement Act to improve labor productivity through capital investment. On April 1, 2023, Inagi City received the consent of the government for the "Introduction Promotion Basic Plan", and is certifying the "Advanced Equipment Introduction Plan" formulated by small and medium-sized enterprises in the city.
Accreditation entitles you to tax and financial assistance as follows:

(1) Tax system support (fixed property tax exceptions for depreciable assets that contribute to productivity improvement)
Based on the "advanced equipment introduction plan" certified by Inagi City, if small and medium-sized enterprises introduce new equipment that contributes to the improvement of labor productivity within the applicable period, the fixed asset tax system for the equipment will be as follows. you can take action.
Note: Applicable period is from April 1, 2023 to March 31, 2025 (2 years)

(2) Financial support <br id="3"/>When small and medium-sized enterprises receive a loan from a private financial institution to implement the "Advanced Equipment Introduction Plan" certified by Inagi City, they receive a credit guarantee from the Credit Guarantee Association. Of these, you can receive additional guarantees that are separate from the regular insurance coverage. If you are considering using it, please consult with the relevant organizations before applying for certification of the "Advanced Equipment Introduction Plan".
　
The relevant organizations are as follows.

• Tokyo Credit Guarantee Corporation (Phone) Hachioji Branch 042-646-2511

Note: For other details on the Small and Medium Enterprise Management Enhancement Act, please see the Small and Medium Enterprise Agency website below. In addition, please refer to "Procedures for receiving special measures for property tax" at the bottom of the page for "procedures for receiving special measures for property tax".

Inagi City, based on the "Small and Medium Enterprise Management Strengthening Act", is applying for certification of "advanced equipment introduction plan" formulated to improve labor productivity above a certain level by small and medium-sized enterprises with business establishments in the city. Applications will be accepted, examined, and certified if they match Inagi City's Basic Plan for Introduction Promotion.

The scale of SMEs that can be certified is shown in the table below.

In order for target small and medium-sized enterprises to receive certification from Inagi City, within the plan period, "advanced equipment introduction, etc. need to formulate a plan.
The main requirements are shown in the table below.

Please refer to the following guidelines when formulating a plan to introduce advanced equipment.

The flow of authorization for the introduction plan for advanced equipment is as follows.

(1) Create a plan to introduce advanced equipment, etc., and request prior confirmation from management innovation support organizations (financial institutions, chambers of commerce, professionals, etc.) (2) If the contents match, the management innovation support organization will (3) Attach the necessary documents such as the “Confirmation” and apply to Inagi City for a plan to introduce advanced equipment, etc. Receive (5) Acquire equipment based on the approved cutting-edge equipment introduction plan after issuing the “certification notification”
Note: Regarding the acquisition of advanced equipment, etc., it is mandatory to do it after the approval of the "advanced equipment introduction plan", so please be careful of the acquisition timing.
Note: Please refer to the above-mentioned "Guidance for formulating an introduction plan for advanced facilities, etc."

When applying for the "advanced equipment introduction plan," it is expected that labor productivity will improve by an average of 3% or more per year through the introduction of equipment that is directly used for production and sales activities, etc., which are necessary for improving labor productivity. Regarding this, it is essential to receive prior confirmation and the issuance of a “confirmation letter” by a management innovation support organization (financial institution, chamber of commerce, professional, etc.).
You can check the management innovation support organizations under the jurisdiction of the Kanto Bureau of Economy, Trade and Industry from the Kanto Bureau of Economy, Trade and Industry website below.

When applying for certification, please submit one copy of the following application documents.
(1) Certification application form, introduction plan for advanced equipment, etc. (Note: 1)
(2) Pre-confirmation letter (copy) from the certified management innovation support organization
(3) Inspection of taxation and tax payment status of city tax and written consent for copying (4) Written oath regarding elimination of organized crime Remarks: 1 Determined by the Ministry of Economy, Trade and Industry-related Productivity Improvement Special Measures Law Enforcement Regulations.
　
Documents required to receive special property tax measures <br id="3"/>In addition to the above (1) to (4), the following documents (5) Investment plans issued by certified management innovation support organizations Confirmation regarding

When introducing leased equipment and receiving mitigation measures <br id="3"/>When the user of the equipment and the person who pays the property tax are different In addition to the above (1) to (5), the following documents.
(6) Lease contract quotation (copy)
(7) Reduction statement confirmed by the Leasing Association (copy)

When declaring a wage increase policy (receiving a 1/3 reduction in fixed asset tax) In addition, the following documents.
(9) Written note certifying that the wage increase policy has been announced to employees: The wage increase policy can be positioned in the plan only at the time of new application.
Note: A pay increase policy cannot be added to the plan when requesting a change.

(1) (In the case of change application) Certification application form, introduction plan for advanced equipment, etc. Note: Please prepare the approved “advanced equipment introduction plan” in a modified form.
Note: Please underline the changes/additions so that the changes are easy to understand.
(2) Pre-confirmation letter from certified management innovation support organization (3) Copy of old advanced equipment introduction plan (copy of what was returned after certification)
Note: Please write in the plan that it is the plan before the change by handwriting, etc.

[Including equipment subject to tax measures]
(4) Confirmation letter on investment plan issued by certified management innovation support organization (5) Lease contract estimate (copy)
(6) Reduction statement confirmed by the Leasing Association (copy)

Reception hours <br id="3"/> 8:30 a.m. to 5:15 p.m.

Application method <br id="3"/> Mail or bring in

Where to submit <br id="3"/> Inagi City Hall, Industry, Culture and Sports Department, Economy Division, Commerce and Industry Section

• For advanced equipment, etc., it is essential to acquire it after certification of the "advanced equipment introduction plan". Please note that there are no exceptions for permitting a plan application after equipment acquisition.
• If there are no defects in the application documents, etc., the certificate will be issued in about 1 to 2 weeks.
• After approval of the plan, we may conduct a questionnaire survey, etc. in order to grasp the progress of the introduction plan for advanced equipment, etc.
• If there are any changes to the plan (changes in facilities, additional acquisition, etc.), it is necessary to receive a plan change authorization.
• Regarding financial support, examinations of loans and guarantees by financial institutions and credit guarantee associations are conducted separately from authorization examinations for introduction plans such as advanced facilities by the city. Even if the city acquires approval for the advanced equipment introduction plan, it may not be possible to receive financing or guarantees.

Documents required when receiving special measures for property tax

• Copy of certificate
• A copy of the approved advanced equipment introduction plan

Inagi City Hall Citizens Department Taxation Division Housing Section