Special provisions for imposition of property tax due to the application of the Special Measures for Promotion of Depopulated Area Independence Law
(1) Manufacturing business
(2) Agriculture, forestry and marine products sales business (Agriculture, forestry and marine products produced in depopulated areas or products manufactured, processed, or cooked using the agriculture, forestry and marine products as raw materials or materials are sold at stores mainly to people in other regions. (This refers to the target business.)
(3) Ryokan business (Regulations on customs business, etc., and the appropriateness of duties, etc.) that provide hotel business, ryokan business, or simple lodging business as defined in Article 2 of the Ryokan Business Law (Act No. 138 of 1948) (Law No. 122 of 1948) Excluding businesses that fall under the store-type sex customs special business prescribed in Article 2, Paragraph 6.
◇ Application requirements
・ Person who newly established or expanded production facilities, etc. by March 31, 2021
・ Depreciable assets that constitute production facilities, etc. (Individuals listed in Article 6, Items 1 to 7 of the Income Tax Law Enforcement Ordinance (Government Ordinance No. 96 of 1965) or the Ordinance for Enforcement of the Corporation Tax Law (Government Ordinance No. 97 of 1965) No.) Limited to persons listed in Article 13 items (1) to (7).)27 million yenWho exceeds
・ The number of employees increased due to the establishment or expansion of production facilities, etc.10 or morePerson
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
◇ About application
Submit the following documents to the Taxation Section Property Tax Section by January 31 of the year in which the tax exemption is to be applied:
・ Property tax exemption application form (first style)
・ Employment report by job type (No. 2 style)
・ Documents to clarify the annual construction plan and business results of the business establishment
・ Copy of the statement on calculation of depreciable assets under the provisions of the Corporation Tax Law (Law No. 34 of 1965) or the Income Tax Law (Law No. 33 of 1965)
See below for details and styles.
General inspection of the ordinance that partially revises the ordinance on the exception of taxation of property tax accompanying the application of the Special Measures for Promotion of Depopulated Area Independence
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
お Inquiries about this inspection
Niseko Town Office Planning and Environment Section (Business Planning Section)
Person in charge: Chief Toru Saito Absence: Section manager Kenta Yamamoto
Telephone: 0136-44-2121 FAX: 0136-44-3500
Working hours: 8: 30-17: 15
Safety net warranty system
- Safety net loans can be used regardless of industry.
- For all industries, you can use up to 480 million yen for small and medium enterprises and 48 million yen for small companies.
- We are also planning to cut interest rates on those with severe business conditions.
- Special lending is also planned at Nippon Policy Finance Corporation and Chugoku Shinko Bank.
Please pay attention to recruitment / mediation pretending to help
- In order to receive loans and guarantees, there are cases in which membership fee, annual fee fee, guarantee fee, etc. are transferred.
- If you join a union related to SMEs you can make advantageous asset management. There are examples of making unreasonable solicitations such as.
Niseko Town SME Special Loan Program
Businesses wishing to provide financing should submit a borrowing application and necessary documents to the Niseko Town Chamber of Commerce. For details on the system, please contact the Niseko Town Commerce and Industry Association or the Niseko Town Hall Commerce and Industry Tourism Division.
Contents of SME Special Loan
|Loan limit||· Working capital 2 million yen|
· Facility fund 2 million yen
Note: However, the sum of both funds is limited to one company 3 million yen
|Lending period||· Working capital within 2 years|
· Equipment funds within 2 years
|Lending interest rate (annual interest)||· Within 2 years 3.00% or less|
· Within 3 years 3.25% or less
|Collateral and guarantor||Collateral is necessary in principle. However, in cases where it is inevitable, it is possible to exempt collateral by attaching more than two solid guarantors with certainty|
|Guarantee charge||After repaying the loan amount, we will subsidize the guarantee fee by applying from the principal (repayment certificate is necessary)|
|Object of loan||It is for business operators who satisfy one of the following requirements and fully pay the town tax|
· A corporation or individual business entity whose number of regular employees is 30 or less, who has independent business establishments (stores) in the town and who continues to operate the same business for more than one year. However, excluding businesses of the sex business that received permission from the Hokkaido Public Safety Commission
· It meets the above requirements (excluding the proviso) and is a business enterprise of sex business that got permission of the Hokkaido Public Safety Commission (various dishes mainly serving meal, oden shop, sushi shop, soba shop etc) , When the use of funds is used for installation or remodeling of equipment required for public health such as kitchen facilities or when it is used for expenses to operate those facilities
To small and medium-sized enterprises
Financial consultation desk (loan etc.)
- We also have a loan system at the National Life Finance Corporation, Small and Medium Enterprise Finance Corporation, and Chamber of Commerce and Industry Union Bank of Japan. If you are considering using it, please consult the nearest Finance Bank.
SME Business Management Consultation Office
|ILocation||· Ministry of Economic Affairs, Commerce and Industry Division|
· Shimpei branch office commerce and labor tourism department
· Otaru Commerce and Industry Labor Office
|Utilisation times||8:45 am to 5:30 pm on weekdays|
- Small business management counseling office is also accepting information on "credit crunch and lending cancellation" conducted by financial institution
An announcement concerning employment measures in Hokkaido
For details, please visit the Hokkaido homepage.
Subcontract Kamikomi Temple Business
Counselors who have knowledge on the subcontractor law and transaction problems of small and medium enterprises, etc. will respond to consultation etc. of enterprises in Hokkaido that have troubles on transactions free of charge. We will accept a wide range of consultations on transactions of SMEs and give appropriate advice. We will strictly adhere to the secrets of the contents of consultation, so please feel free to use it.
|Window opening date||Every Friday (except holidays, New Year's holidays)|
· In case of hurry, we will adjust the schedule and we will respond.
|Reception time||9: 00-17: 00|
|Consultation desk||Foundation Hokkaido Small and Medium Enterprise Support Center|
|location||Sapporo-shi Chuo-ku 1-chome West 2-chome Economic Center 9th Floor|
Rapid dispute settlement
Inquiries regarding information on this page
- Commerce and Industry Tourism Division Commercial Workers Labor