Tax exemption of property tax due to the application of the Special Measures for Promotion of Depopulated Area Independence Law

Niseko Town is designated as a depopulated area by applying the Law on Special Measures for Promotion of Depopulated Area Independence.
Therefore, based on the `` Regulations on the Special Provisions for Taxation of Property Taxes Associated with the Application of the Special Measures for the Promotion of Independence in Depopulated Areas, '' the application for manufacturing, agriculture, forestry and fisheries, etc. Tax exemption for property tax for several years is provided.

Exemption from property tax exemption due to the application of the Special Measures for Promotion of Depopulated Area Independence Law

Tax exemption scope

(1) Manufacturing business
(2) Sales of agriculture, forestry and fishery products
(3) Inn business

令和3年3月31日Those who have newly established or expanded production facilities before
が The total acquisition price of depreciable assets27 million yenWho exceeds
伴 っ In connection with the new or expanded production facilitiesMore than 5 employees are increasing2020 (10 → 5 with revision in April 2013)

Tax exemption amount and period

額 Tax exemption amount
Subject to the provisions of Table 1 of Article 12 Paragraph 1 or Table 1 of Article 45 Paragraph 1 of the Act on Special Measures on Taxation (Act No. 26 of 1957)Houses and depreciable assets, AndLand that is the site of the houseProperty tax imposed on

期間 Period of tax exemption
The year following April 1 of the year following the year to which the production equipment was provided for the business (or the year to which the day belongs if the day is January 1)3 years

Tax exemption application procedure

Please submit application documents to the Tax Section Property Tax Section by January 31.

About partial revision of "the regulations about exception of taxation of property tax with application of depopulated area independence promotion special measures law" (public inspection, opinion offer)

This Ordinance newly or added facilities to be used for manufacturing business, sales business such as agriculture, forestry and fishery products, or inn business for the purpose of promoting local independence based on the purpose of the Special Measures for Promotion of Depopulated Area Independence. Tax exemption for property tax exemption, and the applicable condition is that the total acquisition price of the depreciable assets constituting the production facilities etc. of the above businesses exceeds 27 million yen, and This stipulates that the number of employers increased by 10 or more.
The requirements for increasing the number of employees were established at the time of enactment in FY2011, with Niseko Town own standard of 10 or more.However, when considering the use of subsidy measures based on the Hokkaido Industrial Promotion Ordinance, employment in Hokkaido was considered. To match the growth requirements,Employment increase requirement revised to 5By doing so, we will further promote corporate attraction and revitalize the local area.
施行 Date of enforcement of ordinance
2020 April 1,
◇ Publication period, etc.
(1) Period of inspection etc. From 2020 January 31 (Friday) to 2020 February 12 (Wednesday)
(2) Opinion acceptance period 2020 From January 31 (Friday) to 2020 February 12 (Wednesday)
公 表 Publication of submitted opinion items
At any time after Thursday, February 13
Where Niseko Town Office Planning Environment Section and website
             * There was no particular opinion

Inquiries regarding information on this page

Niseko Town Hall