Regarding special measures such as fixed asset tax due to our town special provisions

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) Solar power generation equipment (1,000 kilowatts or more): 7/12 (special measures for tax base) Wind power generation equipment (less than 20 kilowatts): 7/12 (special measures for tax base) Wind power generation equipment (20 kilowatts or more): 1/2 (special measures for tax base) Hydroelectric power generation equipment (less than 5,000 kW): 1/3 (special measures for tax base) Hydroelectric power generation equipment (5,000 kilowatts or more): Special measures for 7/12 tax base) Geothermal power generation equipment (less than 1,000 kilowatts): 1/2 (special measures for tax base) Geothermal power generation equipment (1,000 kilowatts or more): 1/3 (special measures for tax base) Biomass power generation equipment (less than 10,000 kilowatts): 1/3 (special measures for tax base) Biomass power generation equipment (10,000 kW or more and less than 20,000 kW): 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