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About taxation exemption of 2018 Haebaru-cho property tax

December 20, 2017

About taxation exemption of property tax of 2018 Haebaru-cho

 

 

   [summary]

 

In Haebaru-cho, we carry out taxation exemption of property tax in the following for the purpose of contributing to expansion of promotion and the employment of industry and sightseeing based on rule of Local Tax Law Article 6 Clause 1. 
  1.Taxation exemption in sightseeing spot formation promotion area
  2.Taxation exemption in info-com industry promotion area

  3.Industrial advancement, taxation exemption in business innovation promotion area

 

Company of target type of industry during period until March 31, 2019,

When we found target facilities in 1 sightseeing spot formation promotion area or build more or acquisition value net totals of depreciable assets constituting structure exceed 10 million yen,

When we found target facilities in 2 info-com industry promotion areas or build more, and acquisition value net totals of depreciation assets constituting this exceed 10 million yen (when machine, device, appliance, equipment are beyond 1 million yen),

We can exempt from taxation of property tax to impose special depreciation facilities on land which is site of house which is target facilities and depreciable assets and the house concerned when acquisition value net totals of the facilities concerned exceed 10 million yen in new establishment or authorized company (3 Clause 4 of Okinawa promotion special measures law Article 35) which built more (when machine, device, appliance, equipment are beyond 1 million yen) in 3 industry advancement, business innovation promotion area. For details, please see the following.

 

 

[property tax taxation exemption requirements based on the regulations about taxation exemption of property tax]

 

  Item Requirements
1 Area

・Sightseeing spot formation promotion area (the whole area in the town block)

・Info-com industry promotion area (the whole area in the town block)

・Industrial advancement, business innovation promotion area (the whole area in the town block)

2 Target facilities and type of industry

(sightseeing spot formation promotion area)

It is new establishment or object facilities installer who built more in target facilities where are more than sale facilities (correspond to requirements to establish in government ordinance, and thing which Governor of Okinawa appoints is best.) sports or recreation facilities, culture culture facilities, recuperation facility, meeting facilities

 

(info-com industry promotion area)
Manufacturing industry of information record thing (we remove printed matter such as newspaper, book.), telecommunications business, business of production of thing which it is comprised work, and is recorded by movie, broadcast or other appearances or sound or other sound or is recorded, broadcast business (we include cable broadcasting business.) , software business, information processing, offer service industry and Internet accompaniment service industry
Business (call centers) to establish by product or business or other government ordinances providing information about labor by method that company belonging to type of industry except info-com industry uses technique of information and communication

 

(industrial advancement, business innovation promotion area)
Manufacturing industry, road freight shipping industry, packing business, wholesale trade, design business, machine design business, management consultancy, engineering business, business to belong to natural science research institute, the electric work, examination for product business, the measurement proof work, research and development support inspection analysis business

 

3

Acquisition value

(sightseeing spot formation promotion area)
Acquisition value net totals of depreciable assets constituting house to offer for one of target facilities or structure exceed 10 million yen

 

(info-com industry promotion area)
It is one facility to offer for one of info-com industry or use of information and communication technology business, and acquisition value net totals of depreciation assets constituting this exceed 10 million yen. (as for machine, device, appliance, the equipment thing more than 1 million yen)

 

(industrial advancement, business innovation promotion area)
It is facility receiving application of rule of the second issue of the front of Special Taxation Measures Law Article 12 Clause 1 or the second issue of the front of Article 45 Clause 1, and net totals of acquisition cost exceed 10 million yen. (as for machine, device, appliance, the equipment thing more than 1 million yen)

 

4 Deadline for application Until Wednesday, January 31, 2018 
5

Application documents

(for each two copies)

(new continuation is common)

・Property tax taxation exemption application (style 1)

・Record (style 3) according to business owner

・Blue report (copying)

・Report on final accounts (copying)

・Articles of association (copying)

 

<depreciable assets>

Depreciable assets table (for newcomer, I would like presentation about assets lost with continuation again for continuation)

・Table 16 "statement about calculation of amortization of depreciation assets" according to the corporation tax enforcement regulations (copying)

・Receipt of depreciable assets or statement of delivery

 

(in the case of newcomer)
<house>

・Building confirmation notice and identification of inspection (copying)

・Building contract contract (copying)

・Register certified copy (copying)

・Building drawing (plan, ground plan, elevation)

 

<land>

・Register certified copy (copying)

・Sales contract (copying) of land

 

<depreciable assets>

・Photograph of depreciable assets and explanation

・Plan of depreciable assets

 

<others>

・Company profile brochure

・Figure of process of manufacture and document about finished product

・Use authorization (in the case of lease factories)

・Documents (in the case of industrial advancement, application of business innovation area) which prove that we received authorization of Governor of Okinawa

 

 Property tax taxation exemption application. doc(36.0KBytes)   Business classification record (style 3) (74.0KBytes)

 

Contact

Industry Promotion Section
Commercial and industrial sightseeing group
Telephone: 098-889-4430
Facsimile: 098-889-7657