Support system based on productivity improvement special measures law
About (for introduction plans such as tip facilities certification application)

 Productivity improvement special measures law to assume labor productivity improvement of medium and small-sized business one of the pillars on June 6, 2018 was enforced.
 In Kami-cho, we devise "introduction promotion plan" based on this law and obtain consent from country on June 19 and start application acceptance of "introduction plan from company such as tip facilities".
 In this way, they make "introduction plans such as tip facilities", and company which received authorization of town can utilize support measures such as exception reduction of property tax.

 

1.About plan contents

  Kami-cho introduction promotion basic plan

 

2.About support measures

★Special measures of property tax of depreciable assets contributing to 1 productivity improvement

 When we introduce facilities which are new because company contributes to the cause of constant condition, improvement of labor productivity based on "introduction plans such as tip facilities" which town authorized, property tax to modify the depreciable assets to correspond to becomes zero for three years.

Requirements to receive exception of property tax,

Target person Person (except subsidiary of big company) who received authorization of introduction plan such as tip facilities among sole proprietors who were lower than corporation where was less than capital amount of money 100 million yen, employee 1,000
Target facilities

The following facilities which index to contribute to productivity improvement improves by the older model ratio more than an average of 1% a year

[kind (minimum acquisition amount of money / beginning to sell time) of depreciation assets]
 ・Machinery (more than 1,600,000 yen within /10 age)
 ・Measurement tool and inspection tool (more than 300,000 yen within /5 age)
 ・Appliance equipment (more than 300,000 yen within /6 age)
 ・Building additional equipment (※ 1) (more than 600,000 yen within /14 age)

Other requirements ・Being offered for one such as production, sales activities directly
・Do not be used assets

(※ 1) ・We remove ・ house and thing achieving effect all in one body. 

<figure of scheme>
 

 □When we do not obtain certificate of industrial meeting at the time of application, we can receive authorization of introduction plan such as tip facilities. In that case, please submit certificate of industrial meeting after plan authorization by levy date (January 1) of property tax.
 □As special measures of property tax vary in requirements of person from target medium and small-sized business, please be careful.
 
★Point addition on examination of subsidy of two countries and raise in supporting percentage

 When person from medium and small-sized business receives authorization of "introduction plan such as tip facilities" from town, we can receive support such as increases of adoption (point addition at the time of examination) and assistance rate given priority in the following subsidies.

<target business>
  1.Manufacturing, commerce, service management power improvement support subsidy
    2.Small company lasts; subsidy
  3.Strategic generic technology advancement support subsidy (sapoin business subsidy)
  4.As for the services, it is productivity improvement IT introduction subsidy

★Expansion of 3 credit guarantee

 ・We support fund raising necessary for business based on plan (credit guarantee)
 ・For more details, please ask "association of Hyogo credit guarantee guarantee unification section". (TEL: 078-393-3900)

 

3.Person from medium and small-sized business where authorization is received

Type of industry classification

Sum of capital or
The total sum of investment

The number of employees to use regularly, and to use

Manufacturing industry and others

300 million yen or less

300 or less

Wholesale trade

100 million yen or less

100 or less

Retail business

50 million yen or less

50 or less

Service industry

50 million yen or less

100 or less

Rubber product manufacturing industry (note 1)

300 million yen or less

900 or less

The software work or information processing service industry

300 million yen or less

300 or less

The hotel business

50 million yen or less

200 or less

 (note 1) Tire for car or plane and tube manufacturing industry and industrial belt manufacturing industry are excluded.

 

4.Main requirements of introduction plan such as tip facilities

 Main requirements

 Contents

 Plan period

 It is five years from plan authorization from three years

 Labor productivity

 In plan period, labor productivity improve by the ratio more than an average of 3% a year in the standard year (the latest business end of the fiscal year).
(note) please attach confirmations of support organization (commercial and industrial meetings) such as authorized management innovation.

[calculation type of labor productivity]
 (operating income + personnel expenses + depreciation and amortization) / labor input (annual office hours per number of the workers or *1 number of the workers)

 Kinds such as tip facilities

 Being facilities offered for one such as production, sales activities necessary for improvement of labor productivity directly.

[kind of depreciation assets]
 Machine and device, appliance and equipment, measurement tool and inspection tool (including thing using electricity or electron), building additional equipment, software
(note) as special measures of property tax vary in requirements of target facilities, please be careful.

 Plan contents

 1.Meeting introduction promotion guideline and introduction promotion basic plan.
 2.Being anticipated that introduction such as tip facilities is carried out smoothly and surely.
 3.Authorized management innovation being plan that we confirmed in advance in support organization (commercial and industrial meetings).

* [about introduction plans such as tip facilities (Small and Medium Enterprise Agency HP)]

 

5.Authorized follow of introduction plan such as authorized method, tip facilities is as follows.

 1. We devise introduction plans such as tip facilities (person from medium and small-sized business)
    ↓    
 2. We receive prior confirmation of support organization (commercial and industrial meetings) such as authorized management innovation (we receive issuance of "confirmation")
    
 3. We receive issuance of "certificate by industrial meetings" of tip facilities [when we undergo special measures of property tax]
    
 4. Other than authorized application affecting introduction plans such as tip facilities, we submit required document to person in charge of sightseeing business and industry section business and industry misgovernment leads to the impoverishment of the people
    
 5. We receive issuance of authorized book affecting introduction plans such as tip facilities
    
 6. We acquire tip facilities [we cannot receive authorization of plan after the facilities acquisition]

 

6.About various styles to affect application

  ≪At the time of application≫
   1.Authorized application which affects introduction plans such as tip facilities
     Authorized application mention example to affect introduction plans such as tip facilities
   2.Authorized support organization confirmationLists of support organizations such as authorized management innovation(Small and Medium Enterprise Agency HP)]
     ※Before application to town, preclearance of authorized management innovation organization is necessary.
   3.Certificate (Small and Medium Enterprise Agency HP) by industrial meetings
     ※When we obtain certificate of industrial meeting at the time of application
   4.Written oath which affects tip facilities
     ※[when we cannot attach certificates such as industrial meetings at the time of application of written oath, plan, it is necessary]

 

7.Other notice matters

 ・As it is necessary to receive plan change authorization when change (change of facilities and the additional acquisition) occurs in plan contents, please refer.
 ・After the plan authorization, we may carry out questionary survey for grasp of progress of introduction plan such as tip facilities.
 ・Tax practice report is necessary for exception reduction of property tax to affect capital spending.

 

8.Q&A about system

 Introduction promotion basic plan, introduction plans such as tip facilities, Q&A (Small and Medium Enterprise Agency HP) about property tax exception

Related link: Support (Small and Medium Enterprise Agency HP) by productivity improvement special measures law

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-Contact
Sightseeing business and industry section
Telephone0796-36-3355
FAX0796-36-3809
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