About special measures such as property tax by our town exception
Last updated: May 9, 2024
Regarding special measures for local taxes, a mechanism was introduced to allow local governments to voluntarily decide on the content that was uniformly determined by the national government and to decide by ordinance. it was done.
Inagi City stipulates the following exceptions for the tax base according to the Inagi City Tax Ordinance.
Exceptional tax base measures for pollution prevention facilities (wastewater or wastewater treatment facilities)
| item of tax | Property tax (depreciable assets) |
|---|---|
| Special rate | One-third (special measures for tax base) |
| Acquisition time | From April 1, 2020 to March 31, 2020 |
| Target asset | Sewage or wastewater treatment facilities (limited to newly constructed facilities) pertaining to the Water Pollution Control Law, and treatment facilities acquired by business operators to which the Temporary Effluent Standards are applied |
| Basis law | Local Tax Law Supplementary Provisions Article 15, Paragraph 2, Item 1 |
Exceptional tax base measures for pollution prevention facilities (sewerage abatement facilities)
item of tax |
Property tax (depreciable assets) |
|---|---|
Special rate |
4/5 (special measures for tax base) |
| Acquisition time | From April 1, 2020 to March 31, 2020 |
| Target asset | In sewerage abatement facilities (limited to new installations) installed by persons using the public sewerage system as stipulated in the Sewerage Act, and factories, etc. within the drainage area of the public sewerage system that began service on or after April 1, 2022 A detoxification facility installed in the factory, etc. by the business operator from the day before the service was started |
| Basis law | Local Tax Act Supplementary Provisions Article 15, Paragraph 2, Item 5 |
Exceptional tax base measures for certified power generation facilities, etc. stipulated in the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities
| item of tax | Property tax (depreciable assets) |
|---|---|
| Special rate | Photovoltaic power generation facilities (less than 1,000 kilowatts): 1/2 (special measures for tax base) |
| Acquisition time | From April 1, 2020 to March 31, 2020 |
| Special period | 3 years |
| Target asset (solar power generation facility) | Excluding certified power generation equipment (for self-consumption) |
Target assets (wind, hydro, geothermal, biomass power generation facilities) |
Limited to certified power generation facilities (for electricity sales under the feed-in tariff system) |
| Basis law | Local Tax Law Supplementary Provisions, Article 15, Paragraph 25 |
Exceptional tax base measures for flood prevention equipment
| item of tax | Property tax (depreciable assets) |
|---|---|
| Special rate | Two-thirds (Special measure for tax base) |
| Acquisition time | From April 1, 2017 to March 31, 2026 |
| Special period | 5 years |
| Target asset | Inundation prevention equipment installed by the owner or manager of certain underground shopping malls, etc. within the expected flooding area stipulated in the Flood Prevention Law, based on the plan stipulated in the same law |
| Basis law | Local Tax Law Supplementary Provisions, Article 15, Paragraph 28 |
Exceptional measures for the tax base pertaining to rainwater storage and infiltration facilities stipulated in the Act on Measures against River Flood Damage in Specific Cities
| item of tax | Property tax (depreciable assets) |
|---|---|
| Special rate | One-third (special measures for tax base) |
| Acquisition time | From April 1, 2024 to March 31, 2027 |
| Target asset | Certain depreciable assets (storage tanks, infiltration basins, permeable pavement) to be acquired to prevent flooding based on rainwater storage and infiltration facility development plans approved by prefectures under the provisions of the Act on Countermeasures against River Flooding in Specified Cities. etc) |
| Basis law | Local Tax Law, Article 15, Clause 41 |
Tax reduction measures for new serviced rental housing for the elderly
| item of tax | Property tax (house) |
|---|---|
| Reduction rate | 1/2 (fixed property tax reduction measures) |
| Acquisition time | From April 1, 2015 to March 31, 2025 |
| Reduction period | 5 years after new construction |
| Target asset | Rental housing that is elderly housing with services stipulated in the Act on Securing Stability of Residence for the Elderly |
| Basis law | Local Tax Law Supplementary Provisions Article 15-8 Paragraph 2 |
Special measures for tax base pertaining to home-like childcare business
item of tax |
Fixed asset tax (buildings, depreciable assets), city planning tax (buildings) |
|---|---|
| Special rate | One-third (special measures for tax base) |
| Target asset | Houses and depreciable assets directly used by persons who have obtained approval for home-style childcare business as stipulated in the Child Welfare Act |
| Basis law | Local Tax Law Article 349-3, Paragraph 27, Local Tax Law Article 702, Paragraph 2 |
Exceptional measures for the tax base pertaining to home visit type childcare business
item of tax |
Fixed asset tax (buildings, depreciable assets), city planning tax (buildings) |
|---|---|
| Special rate | One-third (special measures for tax base) |
| Target asset | Houses and depreciable assets directly used by persons who have obtained approval for home-visit childcare business as stipulated in the Child Welfare Act |
| Basis law | Local Tax Law Article 349-3, Paragraph 28, Local Tax Law Article 702, Paragraph 2 |
Exceptional tax base measures for in-house childcare business (with a capacity of 5 or less)
| item of tax | Fixed asset tax (buildings, depreciable assets), city planning tax (buildings) |
|---|---|
| Special rate | One-third (special measures for tax base) |
| Target asset | Houses and depreciable assets directly used by persons who have obtained approval for in-house childcare business as stipulated in the Child Welfare Act (limited to those with a capacity of 5 or less) |
| Basis law | Local Tax Law Article 349-3, Paragraph 29, Local Tax Law Article 702, Paragraph 2 |
Tax reduction measures for condominiums (unit-owned houses) that have undergone large-scale repair work that contributes to extending the life of the condominium (tax system to promote the extension of the life of condominiums)
| subject | Property tax (house) |
|---|---|
| Reduction rate | Up to 100 square meters per unit, up to 1/3 (fixed property tax reduction measures) |
| Large-scale repair work implementation period | Between April 1, 2023 and March 31, 2025 |
| Reduction period | For the next fiscal year when large-scale repair work (exterior wall painting work, floor waterproofing work, and roof waterproofing work) is completed |
Applicable condominiums |
(1) 10 or more condominiums (compartmental ownership houses) that have been built for 20 years or more (2) Appropriately conducted large-scale repair work at least once in the past (3) Long life The necessary repair reserve fund is secured to properly implement large-scale repair work that contributes to the restoration of the building. After September 1, 1994, the amount of the repair reserve fund was raised to the certification standard for the management plan. The repair plan conforms to certain standards |
| Basis law | Local Tax Law Supplementary Provisions Article 15-9-3 Paragraph 1 |
Inquiries about this page
Inagi City Citizens Department Taxation Division
2111 Higashi Naganuma, Inagi City, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
