News of exception of property tax (depreciable assets) to affect Kumamoto earthquake
The next special measures were founded about property tax for depreciable assets which we acquired as thing as a substitute for depreciable assets which we suffered from from November, 2017 by revision of Local Tax Law on the grounds of burden reduction of victim concerned with Kumamoto earthquake and future disaster correspondence.
Exception of property tax for damaged substitute depreciable assets affecting Kumamoto earthquake
When victim life rehabilitation support method application area is inner (Yufu-shi and Kumamoto), and "substitute acquires" depreciable assets (substitute depreciable assets) as a substitute for damaged depreciable assets from damage day to March 30, 2021, and owners of loss or damaged depreciable assets (we say "damaged depreciable assets" as follows.) do by Kumamoto earthquake or when "improvement" does damage depreciable assets, special measures to assume standard of assessment of property tax of these acquisition or depreciable assets which we improved a half sum per for in 4 from the next year to the acquisition or age that we improved are established.
Reduction exception application object person (owner requirements of substitute depreciable assets which exception is applied to)
(1)Owners of damaged depreciable assets (person who, in the case of common property, has the share)
(2)Heir when the inheritance occurred to damaged depreciable assets owner
(3)Corporation which was established by merger of corporation which owned damaged depreciable assets or the division
※Owner means owner as of day when Kumamoto earthquake was generated and is excluded when we acquire after the earthquake newly.
Requirements of damaged depreciable assets which exception is applied to
Depreciable assets which we suffered from by Kumamoto earthquake of outbreak in 2016
※Disposal such as jokyaku or sale being done in the case of the following substitute acquisition
Requirements of substitute depreciable assets which exception is applied to
<in the case of the substitute acquisition>
With depreciable assets (the substitute acquisition) which we acquired as (the Yufu city), thing as a substitute for damaged depreciable assets in the area where the victim life rehabilitation support method was applied to, we meet all the following conditions
(1)Kind, purpose of use, use is the same as damaged depreciable assets
(2)Disposal such as jokyaku or sale being done as for the substituted damaged depreciable assets
<in the case of improvement>
Improvement costs when we performed restoration or reinforcement about (the Yufu city), damaged depreciable assets in the area where the victim life rehabilitation support method was applied to
※It is handled as capital expenditure (like letting you extend increase and term of trial of price) without improvement costs here being Corporate Tax Law and Income Tax Laws, and being included as temporary loss of money such as the repair costs and points to thing which you should report to for depreciable assets.
Deadline for acquisition of substitute depreciable assets
It was made the acquisition (or we improve) from April 16, 2016 to March 30, 2021
Contents of exception
We reduce the amount of standard of assessment of thing corresponding to substitute depreciable assets (sum to become the cause of the amount of a tax calculation) to a half only for minute in 4 from the next year of the acquisition (or we improve).
※When substitute depreciable assets are belonging to joint ownership, we prorate according to share of person targeted for exception and calculate.
Method of procedure to receive exception
By January 31 of the next year when you improved the acquisition of substitute depreciable assets or damaged depreciable assets, please submit exception report and the following documents to Yufu City government office Tax Affairs Section after attachment.
※When we acquire after damage to January 1, 2017 and are improved, please submit immediately.
- Property tax exception report [word] which affects substitute depreciable assets of damaged depreciable assets such as earthquake disasters
- Property tax exception report (entry example) which affects substitute depreciable assets of damaged depreciable assets such as earthquake disasters [word]
①Substitute depreciable assets contrast list [Excel]
Substitute depreciable assets contrast list (entry example) [Excel]
②Documents ⇒ damaged proof (copying), photograph that damaged depreciable assets prove loss or that they were damaged by Kumamoto earthquake
③Documents which prove that damaged depreciable assets were located at the time of outbreak such as earthquake disasters
⇒ 2016 depreciable assets tax roll (copying) and statement (copying) according to kind
※When we are doing depreciable assets report in Yufu City per damaged depreciable assets, ③ is presentation-free when we submit statement according to kind. But you acquire from January 2, 2016 to April 15, 2016, and please attach documents (statement of delivery (copying)) proving the location, thing that we owned at the time of earthquake disaster occurrence about damage depreciable assets which there is not of registration in depreciable assets account book including depreciable assets which suffered from Kumamoto earthquake in stricken area.
④Documents (in the case of improvement, unnecessary) which are found to have disposed such as jokyaku or sale with damaged depreciable assets in the case of the substitute acquisition
※When we can confirm fact of jokyakuto with statements (for decrease assets) according to kind that we have already submitted to Yufu City about damaged depreciable assets, presentation is not necessary.
⑤When heir or combined company receive application of exception with substitute depreciable assets, the following documents are necessary.
Family registers to understand ⇒ inheritance relations in the case of heir (copying)
The corporation registration to be found to have divided ⇒ merger in the case of corporation established by merger and the division of damaged corporation
※①Other than ～⑤, we may do inquiry depending on the situation in case to demand submission of documents separately and other municipalities concerned.
Person in charge of Tax Affairs Section taxation assets tax charge (the first floor of the main government building new building)
097-582-1111 (extension number 2167)