To all of the city medium and small-sized businesses: We devised "introduction promotion basic plan" based on improvement in productivity special measures law!
In country, we place the next three years as intensive investment term in "the improvement in productivity special measures law" (the June 6, 2018 enforcement) and decide to support capital spending of medium and small-sized business which received authorization of the municipalities for realization of productivity revolution of medium and small-sized business, and priority adoption in subsidy (manufacturing, service subsidy) of special measures and country of property tax to modify depreciable assets in Local Tax Law as measures of exceptional case about capital spending of medium and small-sized business which received authorization in temporariness is carried out.
We devised Tagawa-shi "introduction promotion basic plan" based on guideline of country to have all of the city medium and small-sized businesses utilize this system, and Tagawa-shi obtained consent from country on June 29, 2018.
Company which wish to conjugate of this system has you make "introduction plans such as the tip facilities" based on this basic plan and by receiving authorization of Tagawa-shi, can receive various support measures.
Summary of 1 Tagawa-shi "introduction promotion basic plan"
(1) Aim of introduction promotion such as the tip facilities
・Facilities investment by "introduction plan such as the tip facilities" that is authorized based on this plan: It is 700 million yen in three years
・The "introduction plan from company in our city such as the tip facilities" authorization number: It is 24 cases during plan period
・Aim growth rate of labor productivity in "introduction plan of company such as the tip facilities:" More than an annual rate of 3%
(2) Types such as the tip facilities
・Facilities to intend for in this plan: All of tip facilities to fix for improvement in Ministry of Economy, Trade and Industry-affiliated productivity special measures law enforcement regulations Article 1 Paragraph 1
(3) Prediction areas, target type of industry, business
・Prediction areas: Whole city
・Target type of industry: All types of industry
・Target business: All business that it is anticipated that labor productivity contributes to an annual rate of 3% or more in this plan
(4) Plan period
・Plan period of Tagawa-shi "introduction promotion basic plan:" Country is three years from day when they agreed
・Plan period of "introduction plan such as the tip facilities:" Three years, four years or five years
※"Introduction promotion basic plan" that Tagawa-shi devised is as follows.
About 2 "introduction promotion plan as for the tip facilities"
When receive various support measures based on improvement in productivity special measures law, of "introduction promotion plan as for the tip facilities" along introduction promotion basic plan of Tagawa-shi development is necessary. For details, please refer to the following guides.
The tip facilities guide (the Small and Medium Enterprise Agency) of introduction promotion plan development (PDF: 1.49 megabytes)
◆Submission documents [newly in the case of application]
※In addition, please refer to the guide mentioned above for change application after plan authorization or exception application of property tax by lease contract.
About exception of property tax to affect 3 depreciable assets
Among things offered in machine, device meeting constant requirements based on "introduction plans such as the tip facilities" directly for one such as production, sales activities which received authorization of Tagawa-shi,
About depreciable assets acquired between day when we received authorization and March 31, 2021, we take special measures (exception rate zero) of standard of assessment of property tax.
[the revised enforcement day of ※ Tagawa-shi city tax regulations: on Friday, July 6, 2018]
(1) Requirements to receive exception of property tax
・Corporation where is with 100 million yen or less of sum of capital or the investment
・Corporations less than 1,000 the number of employees to always use among corporations which do not have capital or the investment
・Individuals less than 1,000 the number of employees to always use
※But subsidiaries of large company are inapplicable.
| Target facilities|
[grounds laws and ordinances] Local Tax Law supplementary provisions Article 15 Paragraph 47 (exception of standards of assessment such as property tax)
◆Among facilities targeted for lower table, we meet two following requirements [but thing taxed for depreciable assets is best ※.]
・Requirements (1): Model (it is not necessary to be the latest model.that was sold within a fixed period of time Used assets are inapplicable.)
・Requirements (2): Index (production efficiency, energy efficiency, precision) of thing contributing to improvement of productivity in comparison with older model more than an average of 1% a year
Facilities which improve
Type of facilities
Use or narrowed eyes
The minimum value
(the acquisition value of one one or one)
Beginning to sell time
1.6 million yen or more
Less than ten years
The measurement tool and inspection tool
300,000 yen or more
Less than five years
300,000 yen or more
Less than six years
Facilities attached to building ※1
600,000 yen or more
Less than 14 years
※Thing taxed for 1 depreciable assets is best.
| Other requirements|| Being offered directly for one such as production, sales activities.|
(2) About procedure for plan application to receive exception of property tax
The certificate acquisition such as industrial meetings and exception report of property tax to Tax Affairs Section are necessary to receive exception of property tax.
Please refer to the following for detailed (flow).
※About exception report of property tax, we are going to publish in homepage later. << during preparations >>
※Please refer to the following homepages for other details.
The Small and Medium Enterprise Agency management support "support by improvement in productivity special measures law" (external link)