Update : 2021-12-8
For the small and medium enterprises whose incomes are reduced because of COVID-19.
Tax base amount of 2021 FY fixed assets tax and city planning tax in the case of depreciable assets and buildings for business to the small and medium enterprises will be reduced according to their decrease width in business incomes because of COVID-19.
Eligible People
Corporation or sole proprietors of small and medium enterprises
Corporation
Amount of capital or contribution is less than 100,000,000 yen
Employees are less than 1,000 for the corporation which has no capital or controbution
Individual
Employees are less than 1,000
Those who qualified the both of the following conditions.
- Those whose income from salary or business of any one month or more after February, 2020 was decreased about 20 % from the same period of the previous year
- Those who cannot pay tax or has a difficulty to pay tax from the salary by his/her office at one
time
* Soka City will judge the difficulty accoding to the applicant's conditions for next six months.
Eligible Assets
Depreciable assets and buildings for business
* For 2021 Fiscal Year
Reduced Tax Rates
Reduction will be applied to the decrease width: comparing the business incomes of continuous three months between Februrary and October, 2020 with the incomes of same period in the previous year.
| 30% to 49% decrease | Half amount |
|---|---|
| 50% and more decrease | Full amount |
How to Report
Send or bring a declaration paper, distributed at the Shisan-zei-ka or from the HP of Soka City, and necessary documents to:
〒340-8550 Shisan-zei-ka (Property Tax Section)
* 3rd floor of the Second Government Building of City Hall
* Nintei Keiei Kakushin-to Shien Kikan-to (Registered Manegement Support Organization etc.) has to check the account book and seal the declaration paper in advance.
* Inquire about the necessary documents.
Inquiry
Shisan-zei-ka (Property Tax Section)
Depreciable assets:
Tel.(048) 922-1068
FAX(048) 920-1502
Buildings:
Tel.(048) 922-1092
FAX(048) 920-1502