Description (version 1)
Report RAJPVERM displays asset values according to the requirements ofJapanese property tax laws.

Output
The report lists asset values in the format required for the Japaneseproperty tax report form. Only the asset values from the bookdepreciation area are used.
The report date is always January 1 of each year, regardless of thedefinition of the given fiscal year. You generate the reportseparately for each city or tax office jurisdiction in which assets arelocated. You have to define the cities/tax offices as 8 characterevaluation groups (FI-AA Customizing: Master Data -> UserFields). Within the boundaries for a particular tax office, theassets are sorted by type. You enter the asset types in the propertyclassification key field. SAP supplies the following standard propertyclassification keys (FI-AA Customizing: Net Worth Tax):
JP01: Buildings and Structures
JP02: Machinery
JP03: Ships
JP04: Airplanes
JP05: Vehicles
JP06: Tools, furniture & fixture
You cannot use any other classifications or sort criteria for theproperty tax report. The predefined sort version (JP01 as defaultvalue in the report request screen) must have the sort levels BUKRS,GDLGRP und VMGLI. You cannot use additional sort levels. You define thesort versions in FI-AA Customizing under Information System.
Report RAJPVERM consists of these 3 parts:
RESET N1
Acquisition and production costs per asset type:
APC on the report date in the previous year
APC acquisitions in current year
APC retirements in current year
APC on the report date
Values relevant to taxation on the report date according to legallymandated calculation formulas:
book value on report date = APC * (1-(b*a/12)) * (1-b) ** (n-1)
a: number of months within one year from the acquisition date to thereport date
b: net book value percentage rate
n: number of years between the acquisition and report year (forexample: report year = 1996 and acquisition year = 1979, then n = 17)
theoretical value (= revalued amount) = APC * a * b ** (n-1)
a: net book value percentage rate for assets acquired in 12 monthperiod
b: net book value percentage rate for assets acquired more than 12months ago
n: difference from the report year minus the acquisition year
the tax base amount before tax deductions = the higher of the twovalues, book value or theoretical value (the decision as to which ofthese two values is to be used as the tax base amount must be decidedat the individual tax office at the global level, and then applies forall individual assets)
the tax base amount after tax deductions (generally = the tax baseamount before tax deductions, except when exception rules are used)
detail list of the individual assets included in the tax calculation:
asset number, description, quantity
expected useful life
APC
book value on report date (mandated calculation formula, see above)
theoretical value (revalued amount, mandated calculation formula, seeabove)
tax base amount before tax deductions (mandated calculation formula,see above)
exception rule for tax deductions, which corresponds to the "reason formanual depreciation" in FI-AA Customizing under Net Worth Tax.
The exception rule must be defined as a numerical value, such as "1/12"as "112" or "2/3" as 203.
taxable amount after tax deductions = tax base amount before taxdeductions * percentage rate for tax deductions
(for example, tax base amount before deductions = 1,200,000 deductionrule = 112
tax base amount after deductions = 1,200,000 * 1/12 = 100,000)
Code for the reason for acquisitions in the report year:
1 = acquisition of new assets
2 = acquisition of used assets
3 = transfer from the area of a different tax office
4 = other