Special measure on property tax (non-uniform taxation),,ja,■ Ordinance on Special Measures for Fixed Assets Tax on Area of ​​Promoting Cutting Peninsula in Saawa Minami,,ja

■鋸南町半島振興対策実施地域における固定資産税の特例措置に関する条例

With regard to businesses that newly established or expanded facilities to be used for the manufacturing industry, information service industry, agricultural, forestry and fishery etc selling businesses or inns (excluding boarding houses) within the Peninsular Promotion Countermeasures implementation area, special measures on fixed property tax .,,ja,Unequal taxation of property tax,,ja

 固定資産税の不均一課税

Fixed asset tax should be imposed first on the tax rate of the property tax that is imposed on the house and depreciable assets that are special depreciation facilities related to new construction or expansion within the area where the peninsula promotion measures are implemented and the land on which the house is located For the following three years from the fiscal year in which it will be, for each of the following categories, we set as the tax rate specified for each.,ja

· 0.14 in the first year (1/10 of normal tax rate),,ja,· 0.35 in the second year 100 (normal quarter rate),,ja,· 0.70 in the third year of the third year (regular half rate of tax),,ja,■ Ordinance on Special Provisions on Fixed Property Tax in Saoran Town Depopulated Area,,ja

     ・第2年度    100分の0.35 (通常の 4分の1の税率)

     ・第3年度    100分の0.70 (通常の 2分の1の税率)

 

 

 

■鋸南町過疎地域における固定資産税の特例措置に関する条例

With regard to businesses who newly established or expanded facilities to be used for manufacturing industry, agriculture, forestry and fishery products sales business or ryokan business (excluding boarding houses) within the depopulated area prescribed in Article 2 of the Special Measures for Promotion of Independence in Depopulated Area, It specifies special measures for property taxes.,ja

 固定資産税の不均一課税

The fixed asset tax should be imposed first on the tax rate of the property tax to be imposed on the house and depreciable assets that are special depreciation facilities related to new construction or expansion within the depopulated area and the land on which the house is located For the three years from the fiscal year onwards, the tax rates specified for each of the following categories are to be set.,ja

· 0.14 in the first year (1/10 of normal tax rate),,ja,· 0.35 in the second year 100 (normal quarter rate),,ja,· 0.70 in the third year of the third year (regular half rate of tax),,ja,■ Ordinance on Special Provisions on Fixed Property Tax in Saoran Town Depopulated Area,,ja

     ・第2年度    100分の0.35 (通常の 4分の1の税率)

     ・第3年度    100分の0.70 (通常の 2分の1の税率)

 

 

 

* There are certain restrictions on application of special cases.,,ja,For details, please contact the tax inhabitant tax department.,,ja

詳しくは税務住民課税務収納室までお問い合わせ下さい。

 

 

 

Notification form about peninsula promotion measures operation area property tax heterogeneous taxation,,ja,Notification form about depopulated area town tax heterogeneity taxation,,ja

過疎地域町税不均一課税に関する届出書