Special Measures for Property Tax and Other Taxes under Our Town's Special Provisions

A system called "Regionally Determined Local Tax Special Measures (commonly known as: Our Town Special Exceptions)" has been introduced, allowing local governments to autonomously decide and establish regulations based on the content that was uniformly set by the national government regarding special measures for local taxes.
Inagi City stipulates the special ratio of the taxable standard, etc., as follows, in accordance with the Inagi City Municipal Tax Ordinance.

Special measures for the taxation standard related to pollution prevention equipment (wastewater or waste liquid treatment facilities)

Tax Item

Property Tax (Depreciable Assets)

Special Exception Ratio

One third (Special Measure for Taxable Standard)

Acquisition Period

From April 1, 2024, to March 31, 2026

Target Assets

Treatment facilities for wastewater or waste liquid related to the Water Pollution Control Act (limited to new installations) and the business operators to whom the provisional discharge standards apply.

Legal Basis

Article 15, Paragraph 2, Item 1 of the Local Tax Act Supplement

Special measures for the taxation standard related to pollution prevention equipment (sewerage treatment facilities)

Tax Item

Property Tax (Depreciable Assets)

Special Exception Ratio

Four-fifths (Special Measures for Taxable Standards)

Acquisition Period

From April 1, 2024, to March 31, 2026

Target Assets

Sewerage treatment facilities installed by those using public sewerage as stipulated by the Sewerage Act (limited to new installations) and wastewater treatment facilities installed in factories, etc., within the drainage area of public sewerage that commenced operation after April 1, 2022, by business operators who have been conducting business at those factories, etc., since before the commencement of such operation.

Legal Basis

Article 15, Paragraph 2, Item 5 of the Local Tax Act Supplement

Special measures regarding the tax standards for certified power generation facilities, etc., as stipulated in the Act on Special Measures Concerning the Procurement of Renewable Energy Electricity by Electric Business Operators

Tax Item

Property Tax (Depreciable Assets)

Special Exception Ratio

• Solar power generation equipment (less than 1,000 kilowatts): 1/2 (special measure for taxation standard)
• Solar power generation facilities (1,000 kilowatts or more): 7 out of 12 (special measures for taxation standards)
• Wind power generation equipment (less than 20 kilowatts): 7 out of 12 (special measures for taxation standards)
• Wind power generation facilities (20 kilowatts or more): 1/2 (Special measures for taxation standards)
• Hydropower generation facilities (less than 5,000 kilowatts): 1/3 (special measure for taxation standard)
• Hydropower generation facilities (5,000 kilowatts or more): Special measures for taxation standards of 7 out of 12)
• Geothermal power generation facilities (less than 1,000 kilowatts): 1/2 (special measures for taxation standards)
• Geothermal power generation facilities (1,000 kilowatts or more): One-third (special measures for taxation standards)
• Biomass power generation facilities (less than 10,000 kilowatts): one-third (special measures for taxation standards)
• Biomass power generation facilities (10,000 kilowatts or more and less than 20,000 kilowatts): 1/2 (Special measures for taxation standards)

Acquisition Period

From April 1, 2024, to March 31, 2026

Special Exception Period

Fiscal Year 2021

Target Assets (Solar Power Generation Equipment)

Excluding certified power generation facilities (for self-consumption)

Target assets (wind, hydro, geothermal, biomass power generation facilities)

Limited to certified power generation facilities (for sales under the fixed price purchase system)

Legal Basis

Supplementary Provisions of the Local Tax Act, Article 15, Item 25

Special Measures for Taxation Standards Related to Flood Prevention Equipment

Tax Item

Property Tax (Depreciable Assets)

Special Exception Ratio

Two-thirds (Special Measures for Taxable Standards)

Acquisition Period

From April 1, 2017 to March 31, 2026

Special Exception Period

Fiscal Year 2023

Target Assets

Flood prevention facilities installed by owners or managers of certain underground areas, as specified in the Flood Control Act, based on the plans outlined in the Act.

Legal Basis

Article 28 of the Supplementary Provisions of the Local Tax Act

Special measures for the taxation standard related to rainwater retention and infiltration facilities as stipulated in the Act on Measures against Flood Damage in Specific Urban Rivers, etc.

Tax Item

Property Tax (Depreciable Assets)

Special Exception Ratio

One third (Special Measure for Taxable Standard)

Acquisition Period

From April 1, 2024 to March 31, 2027

Target Assets

Certain depreciable assets (retention tanks, infiltration pits, permeable pavements, etc.) acquired to prevent flooding based on the rainwater retention and infiltration facility development plan certified by the prefecture in accordance with the provisions of the Act on Measures for Flood Damage in Specific Urban Rivers.

Legal Basis

Supplementary Provision Article 15, Item 41 of the Local Tax Act

Tax Reduction Measures for Newly Built Rental Housing with Services for Older Adults

Tax Item

Property Tax (Buildings)

Reduction Rate

1/2 (Property Tax Reduction Measure)

Acquisition Period

From April 1, 2015 to March 31, 2025

Reduction Period

5 years after new construction

Target Assets

Rental housing that is a service-equipped elderly housing as stipulated in the law concerning the stable housing of Older Adults

Legal Basis

Article 15-8, Paragraph 2 of the Local Tax Act Supplement

Special Measures for Tax Standards Related to Family Childcare Services

Tax Item

Property Tax (Buildings, Depreciable Assets), City Planning Tax (Buildings)

Special Exception Ratio

One third (Special Measure for Taxable Standard)

Target Assets

Buildings and depreciable assets directly used for the family childcare business authorized under the Child Welfare Act

Legal Basis

Article 349-3, Paragraph 27 of the Local Tax Act, Article 702, Paragraph 2 of the Local Tax Act

Special Measures for Taxation Standards Related to Home-Visit Childcare Services

Tax Item

Property Tax (Buildings, Depreciable Assets), City Planning Tax (Buildings)

Special Exception Ratio

One third (Special Measure for Taxable Standard)

Target Assets

Buildings and depreciable assets directly used for the home-visit childcare business authorized under the Child Welfare Act

Legal Basis

Article 349-3, Paragraph 28 of the Local Tax Act, Article 702, Paragraph 2 of the Local Tax Act

Special measures for the taxation standard related to in-house childcare services (with a capacity of 5 or fewer users)

Tax Item

Property Tax (Buildings, Depreciable Assets), City Planning Tax (Buildings)

Special Exception Ratio

One third (Special Measure for Taxable Standard)

Target Assets

Those who have obtained approval for the childcare business within facilities as stipulated by the Child Welfare Act, and who directly provide houses and depreciable assets for the use of said business (limited to those with a capacity of 5 or fewer users).

Legal Basis

Article 349-3, Paragraph 29 of the Local Tax Act, Article 702, Paragraph 2 of the Local Tax Act

Tax reduction measures related to large-scale renovation work that contributes to the longevity of condominiums (individually owned houses) (Condominium Longevity Promotion Tax System)

Subject

Property Tax (Buildings)

Reduction Rate

One unit is limited to one-third of 100 square meters equivalent (Property Tax reduction measure)

Period of Large-Scale Renovation Work

From April 1, 2023 to March 31, 2025

Reduction Period

The following year after the completion of large-scale repair work (exterior wall painting, floor waterproofing work, and roof waterproofing work)

Target Apartment

1. It must be a condominium (divided ownership building) with more than 10 units that has been built for over 20 years.
2. Properly conducted large-scale repair work at least once in the past
3. The necessary repair reserve fund is secured to properly carry out large-scale renovation work that contributes to extending the lifespan.

Specifically, in any of the following cases

• Among the condominium management plans certified by the city, the amount of the repair reserve fund has been raised to the certification standards of the management plan after September 1, 2021.
• Received advice or guidance from the city regarding the long-term repair plan, created or reviewed the long-term repair plan, and ensured that the long-term repair plan meets certain standards.

Legal Basis

Article 15-9-3, Paragraph 1 of the Local Tax Act Supplement

• Reduction of Property Tax for House Renovations (Seismic, Barrier-Free, Energy-Saving Renovations, Large-Scale Repairs of Condominiums)