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JP_PTX_CTCODE - Define City Code Without Adjusted Additional Depreciation Rates

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Japan: Define cities that don't take the adjusted additional depreciation rates into account for calculating tax evaluation amount.

Use this setting to define cities that don't take the adjusted additional depreciation rates into account for calculating tax evaluation amount.

Adjusted additional depreciation rates applies to assets of which the acquisition month is in the second half of its acquisition year. If it doesn’t apply to a specific city, you need to define the city in this setting.

Acquisition value: 1,234,567 JPY

Useful life: 20 years

Depreciation rate: 0.109

Additional depreciation rate: 50 % (0.5)

Acquisition date: December 10, 2020

For declaration year 2021

If the city code is not defined in this setting, then adjusted additional depreciation rates apply:

Tax Evaluation Amount

= Acquisition value * (1 – (depreciation rates * 1/2) * (1+ (additional depreciation rates * number of periods / 6)))

= 1,234,567 JPY * (1 – (0.109 * 1/2) * (1 + (0.5 * 1/6)))

= 1,234,567 JPY * (1 – 0.0545 * 1.083)

= 1,234,567 JPY * (1 - 0.059024)

= 1,234,567 JPY * 0.940976

= 1,161,697 JPY

If the city code is defined in this setting, then adjusted additional depreciation rates don't apply:

Tax Evaluation Amount

= Acquisition value * (1 – (depreciation rates * 1/2) * (1+ additional depreciation rates))

= 1,234,567 JPY * (1 – (0.109 * 1/2) * (1 + 0.5))

= 1,234,567 JPY * (1 – 0.0545 * 1.5)

= 1,234,567 JPY * (1 – 0.081750)

= 1,234,567 JPY * 0.918250

= 1,133,641 JPY

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