Regarding special measures such as fixed asset tax due to our town special provisions
Last updated: May 9, 2024
Regarding special local tax measures, a new system called "Regionally Determined Local Special Tax Measures (commonly known as Wagamachi Tokurei)" has been introduced, which allows local governments to independently determine and decide on the content of measures that were previously uniformly determined by the national government and by ordinance.
Inagi City, the Inagi City Tax Ordinance prescribes special tax rates for the tax base as follows:
Special measures for tax standards related to pollution prevention equipment (sewage or wastewater treatment facilities)
| tax item | Fixed asset tax (depreciable assets) |
|---|---|
| Special ratio | One-third (special measures for tax base) |
| Acquisition date | From April 1, 2020 to March 31, 2020 |
| Target assets | A treatment facility for sewage or waste liquid (limited to new construction) pursuant to the Water Pollution Control Act and a treatment facility acquired by a business to which the provisional wastewater standards are applied. |
| Basis law | Local Tax Law Supplementary Provisions Article 15, Paragraph 2, Item 1 |
Special measures for tax standards related to pollution prevention equipment (sewerage abatement facilities)
tax item |
Fixed asset tax (depreciable assets) |
|---|---|
Special ratio |
Four-fifths (special measures for tax base) |
| Acquisition date | From April 1, 2020 to March 31, 2020 |
| Target assets | Sewerage abatement facilities (limited to new construction) installed by persons using public sewerage as stipulated in the Sewerage Act, and factories, etc. within the drainage area of public sewerage systems that have been put into service on or after April 1, 2020. Harm removal facilities installed at the factory, etc. by the person conducting the business from the day before the service commences. |
| Basis law | Local Tax Law Supplementary Provisions Article 15, Paragraph 2, Item 5 |
Special tax measures for certified power generation facilities, etc., as stipulated in the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electric Utility Companies
| tax item | Fixed asset tax (depreciable assets) |
|---|---|
| Special ratio | Solar power generation equipment (less than 1,000 kilowatts): 1/2 (special measures for tax base) |
| Acquisition date | From April 1, 2020 to March 31, 2020 |
| Special period | 3 years worth |
| Target assets (solar power generation facilities) | Excluding certified power generation equipment (for self-consumption) |
Target assets (wind, hydro, geothermal, biomass power generation facilities) |
Limited to certified power generation facilities (for selling electricity under the feed-in tariff system) |
| Basis law | Local Tax Law Supplementary Provisions Article 15, Paragraph 25 |
Special measures for tax standards related to flood prevention equipment
| tax item | Fixed asset tax (depreciable assets) |
|---|---|
| Special ratio | Two-thirds (special measures for tax base) |
| Acquisition date | From April 1, 2017 to March 31, 2020 |
| Special period | 5 years worth |
| Target assets | Flood prevention equipment installed by the owner or manager of certain underground malls, etc. in areas where flooding is expected as stipulated in the Flood Prevention Act, based on plans stipulated in the same act. |
| Basis law | Local Tax Law Supplementary Provisions Article 15, Paragraph 28 |
Special measures for tax standards related to rainwater storage and infiltration facilities stipulated in the Specified Cities River Flood Damage Countermeasures Act, etc.
| tax item | Fixed asset tax (depreciable assets) |
|---|---|
| Special ratio | One-third (special measures for tax base) |
| Acquisition date | From April 1, 2024 to March 31, 2027 |
| Target assets | Certain depreciable assets (storage tanks, infiltration basins, permeable pavement, etc) |
| Basis law | Local Tax Law, Article 15, Clause 41 |
Tax reduction measures related to newly built rental housing with services for the elderly
| tax item | Property tax (house) |
|---|---|
| Reduction percentage | 1/2 (fixed asset tax reduction measure) |
| Acquisition date | From April 1, 2015 to March 31, 2020 |
| Reduction period | 5 years after new construction |
| Target assets | Rental housing that is senior housing with services as stipulated in the Act on Securing Stable Housing for Elderly People |
| Basis law | Local Tax Law Supplementary Provisions Article 15-8 Paragraph 2 |
Special measures for tax standards related to home-based childcare businesses
tax item |
Fixed asset tax (buildings, depreciable assets), city planning tax (buildings) |
|---|---|
| Special ratio | One-third (special measures for tax base) |
| Target assets | Buildings and depreciable assets used directly by those licensed to operate a home-based childcare business under the Child Welfare Act |
| Basis law | Local Tax Law Article 349-3, Paragraph 27, Local Tax Law Article 702, Paragraph 2 |
Special measures for tax standards related to home-visiting childcare services
tax item |
Fixed asset tax (buildings, depreciable assets), city planning tax (buildings) |
|---|---|
| Special ratio | One-third (special measures for tax base) |
| Target assets | Houses and depreciable assets used directly by persons who have obtained approval for home-visit childcare services as stipulated in the Child Welfare Act. |
| Basis law | Local Tax Law Article 349-3, Paragraph 28, Local Tax Law Article 702, Paragraph 2 |
Special measures for tax standards related to in-office childcare services (capacity of 5 or fewer people)
| tax item | Fixed asset tax (buildings, depreciable assets), city planning tax (buildings) |
|---|---|
| Special ratio | One-third (special measures for tax base) |
| Target assets | Houses and depreciable assets that are directly used by persons who have obtained approval for on-site childcare services (limited to those with a capacity of 5 or fewer people) under the Child Welfare Act. |
| Basis law | Local Tax Law Article 349-3, Paragraph 29, Local Tax Law Article 702, Paragraph 2 |
Tax reduction measures for condominiums (compartmental ownership houses) that have undergone large-scale repair work to extend their lifespans (Tax system to promote longer lifespans of condominiums)
| Subject | Property tax (house) |
|---|---|
| Reduction percentage | One-third of the area equivalent to 100 square meters per unit (fixed property tax reduction measure) |
| Large-scale repair work period | From April 1, 2020 to March 31, 2020 |
| Reduction period | For the year following completion of large-scale repair work (external wall painting, etc., floor waterproofing work, and roof waterproofing work) |
Target apartment |
(1) Condominiums with 10 or more units (houses under sectional ownership) that have been constructed for at least 20 years (2) Large-scale repair work has been appropriately performed at least once in the past (3) Long lifespan The necessary repair reserves are secured in order to appropriately carry out large-scale repair work that contributes to the development of the city. The amount of the repair reserve fund has been raised to the certification standard for management plans after September 1, 2013. ・We have received advice or guidance from the city regarding long-term repair plans, and created or reviewed long-term repair plans. The repair plan meets certain standards. |
| Basis law | Local Tax Law Supplementary Provisions Article 15-9-3 Paragraph 1 |
Inquiries regarding this page
Inagi City Citizens Department Taxation Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055
