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日本海事新聞ニュース Japan Maritime Daily Mar 17, 2023 (Fri)

Last-minute JOLCO arrangements at the end of March for lease company

　In the JOLCO (Japanese Operating Lease with call option) market for ships, there is a possibility t ・・・ %E3%80%80In+the+%3Cb%3EJOLCO%3C%2Fb%3E+%28Japanese+Operating+Lease+with+call+option%29+market+for+ships%2C+there+is+a+possibility+that+there+will+be+a+series+of+last-minute+arrangements+toward+the+end+of+March.+The+main+reason+is+that+the+%3Cb%3EJOLCO%3C%2Fb%3E+special+depreciation+system+for+ships+from+April+onward+will+be+limited+to+%E2%80%9CSmart+ships%E2%80%9C+with+advanced+IT+and+environmental+performance+due+to+the+FY2023+tax+reform.+In+particular%2C+for+projects+at+overseas+shipyards+where+it+is+unclear+whether+they+will+be+able+to+handle+the+construction+of+Smart+ships%2C+companies+want+to+conclude+construction+contracts+by+the+end+of+March+and+secure+the+benefits+of+special+depreciation.+%3Cbr%3E%E3%80%80%E2%80%9CWe+are+in+a+hurry+to+finalize+the+%3Cb%3EJOLCO%3C%2Fb%3E+deal+talk+currently+in+progress+by+the+end+of+March.+If%2C+by+any+chance%2C+the+ship+is+no+longer+subject+to+special+depreciation+after+April%2C+there+is+a+risk+that+it+will+become+less+competitive+for+financing.%E2%80%9D+%3Cbr%3E%E3%80%80A+person+in+charge+of+the+ship+division+of+a+Japanese+leasing+company+said+so.+%3Cbr%3E%E3%80%80Special+depreciation+is+a+system+that+allows+depreciation+by+adding+an+amount+equivalent+to+a+certain+percentage+%28special+depreciation+rate%29+of+the+acquisition+cost+of+assets+in+addition+to+regular+depreciation+expenses.+Tax+deferral+provides+tax+savings+for+a+specific+period+of+time.+%3Cbr%3E%E3%80%80Until+the+end+of+March%2C+%3Cb%3EJOLCO%3C%2Fb%3E%E2%80%99s+special+depreciation+is+also+approved+for+%E2%80%9CEco-friendly+ships%E2%80%9C+that+meet+certain+requirements+for+EEDI+%28Energy+Efficiency+Design+Index%29+and+on-board+equipment.+However%2C+it+is+expected+that+special+depreciation+for+construction+contracts+and+sales+contracts+to+be+concluded+from+April+onwards+will+be+limited+to+%E2%80%9CSmart+ships%E2%80%9C+or+%E2%80%9CSpecified+Smart+ships%E2%80%9C+equipped+with+advanced+IT+systems%2C+environmental+equipment%2C+and+alternative+fuels.+%3Cbr%3E%E3%80%80Therefore%2C+it+is+necessary+to+conclude+contracts+by+the+end+of+March+for+%3Cb%3EJOLCO%3C%2Fb%3E+projects+that+seek+to+secure+special+depreciation+for+%E2%80%9CEco-friendly+ships.%E2%80%9C+%3Cbr%3E%E3%80%80%E2%96%A0+Hurdles+for+certification+%3Cbr%3E%E3%80%80%E2%80%9CSmart+ships%E2%80%9C+are+defined+as+%E2%80%9Cvessels+introduced+in+accordance+with+plans+for+the+introduction+of+Smart+ships+approved+under+the+Marine+Transportation+Law.%E2%80%9C+%3Cbr%3E%E3%80%80Specific+equipment+requirements+include+an+%E2%80%9Calternative+fuel+ship%E2%80%9C+compatible+with+LNG+%28liquefied+natural+gas%29+fuel%2C+LPG+%28liquefied+petroleum+gas%29+fuel%2C+and+hydrogen+gas+fuel%2C+an+%E2%80%9CIoT+%28Internet+of+Things%29+utilization+ship%E2%80%9C%2C+and+a+%E2%80%9CSmart+low-environmental+impact+ship%E2%80%9C+with+a+smart+navigation+system%2C+integrated+bilge+treatment+system%2C+or+corrosion-resistant+steel.+%3Cbr%3E%E3%80%80Furthermore%2C+among+Smart+ships%2C+LNG-fueled+ships+and+Smart+low-environmental+impact+ships%2C+except+for+corrosion-resistant+steel%2C+are+positioned+as+%E2%80%9CSpecified+Smart+ships.%E2%80%9C+%3Cbr%3E%E3%80%80From+April+onwards%2C+%3Cb%3EJOLCO%3C%2Fb%3E%E2%80%99s+special+depreciation+rate+for+Smart+ships+is+expected+to+be+17%25+for+Japanese-flagged+ships+and+15%25+for+foreign-flagged+ships%2C+and+the+rate+for+Specified+Smart+ships+is+expected+to+be+20%25+for+Japanese-flagged+ships+and+18%25+for+foreign-flagged+ships.+%3Cbr%3E%E3%80%80%3Cb%3EJOLCO%3C%2Fb%3E%E2%80%99s+special+depreciation+system+can+be+applied+to+not+only+ships+built+at+shipyards+in+Japan+but+also+ships+built+at+overseas+yards.+%3Cbr%3E%E3%80%80Ships+built+by+Japanese+shipyards+with+excellent+construction+quality+are+likely+to+be+certified+as+Smart+ships+or+Specified+Smart+ships+by+investing+in+onboard+IT+and+environmental+equipment.+%3Cbr%3E%E3%80%80However%2C+regarding+overseas+shipyards%2C+an+official+from+a+leasing+company+said%2C+%E2%80%9CWe+won%E2%80%99t+know+if+we+can+receive+certification+%28for+Smart+ships%29+until+we+try.%E2%80%9C+%3Cbr%3E%E3%80%80There+are+some+issues+in+the+application+process%2C+too.+As+a+condition+of+being+a+Smart+ship%2C+the+%E2%80%9CSmart+ship+introduction+plan%E2%80%9C+prepared+by+the+operator+must+be+approved+by+the+Ministry+of+Land%2C+Infrastructure%2C+Transport+and+Tourism.+Therefore%2C+it+is+expected+that+applications+basically+need+to+be+in+Japanese.+%3Cbr%3E%E3%80%80Since+the+preparation+of+the+plan+is+expected+to+require+the+cooperation+of+shipyards%2C+some+point+out+that+%E2%80%9Coverseas+shipyards+may+be+confused+until+they+get+accustomed+to+the+application+process.%E2%80%9D+%28an+official+in+the+ship+finance+market%29+%3Cbr%3E+%3Cbr%3E%E3%80%90Word%E3%80%91+%3Cbr%3E%E3%80%80%3Cb%3EJOLCO%3C%2Fb%3E+A+scheme+in+which+a+leasing+company+or+a+financial+instruments+trading+company+acts+as+an+arranger+and+establishes+a+special+purpose+company+%28SPC%29+with+investment+from+Japanese+investors.+The+SPC+purchases+new+and+existing+ships+using+a+combination+of+equity+capital+and+loans+from+banks%2C+and+leases+them+to+operators+and+ship+owners.+For+borrower+operators+%28operating+shipping+companies%29+and+ship+owners%2C+the+vessels+can+be+maintained+without+their+own+funds.+The+lease+fees+are+competitive+to+a+certain+extent+because+of+the+scheme+in+which+investors+can+obtain+tax+deferral+effects.+%3Cbr%3E%3Cbr%3E%3Cbr%3E%3Cbr%3EDisclaimer%3A+The+English+translations+provided+through+this+service+are+the+result+of+translations+made+by+The+Japan+Maritime+Daily+or+automatically+and+mechanically+translated+by+The+Japan+Maritime+Daily+using+an+automated+translation+system+provided+by+a+third+party+after+certain+processing+of+the+Japanese+content+licensed+by+the+third+party.+In+terms+of+the+English+translation%2C+The+Japan+Maritime+Daily+and+MarineNet+Co.%2C+Ltd.+make+no+warranty+or+burden+of+any+kind%2C+express+or+implied%2C+including+its+accuracy%2C+reliability%2C+validity+or+fitness+for+a+particular+purpose.+MarineNet+Users+should+fully+understand+that+this+service+uses+an+automated+translation+system+that+automatically+and+mechanically+recognizes+and+analyzes+information+and+produces+results.+The+users+should+understand+the+above+conditions+before+using+this+service.%3Cbr%3E%3Cbr%3E%E5%85%8D%E8%B2%AC%E4%BA%8B%E9%A0%85%EF%BC%9A%E3%81%93%E3%81%AE%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9%E3%82%92%E4%BB%8B%E3%81%97%E3%81%A6%E6%8F%90%E4%BE%9B%E3%81%95%E3%82%8C%E3%82%8B%E8%8B%B1%E8%A8%B3%E3%81%AF%E3%80%81%E6%97%A5%E6%9C%AC%E6%B5%B7%E4%BA%8B%E6%96%B0%E8%81%9E%E3%81%8C%E4%BD%9C%E6%88%90%E3%81%99%E3%82%8B%E3%81%8B%E3%80%81%E5%8F%88%E3%81%AF%E3%80%81%E7%AC%AC%E4%B8%89%E8%80%85%E3%81%8B%E3%82%89%E4%BD%BF%E7%94%A8%E8%A8%B1%E8%AB%BE%E3%82%92%E5%8F%97%E3%81%91%E3%81%9F%E6%97%A5%E6%9C%AC%E8%AA%9E%E3%81%AE%E3%82%B3%E3%83%B3%E3%83%86%E3%83%B3%E3%83%84%E3%82%92%E3%80%81%E6%97%A5%E6%9C%AC%E6%B5%B7%E4%BA%8B%E6%96%B0%E8%81%9E%E3%81%8C%E4%B8%80%E5%AE%9A%E3%81%AE%E5%87%A6%E7%90%86%E3%82%92%E8%A1%8C%E3%81%A3%E3%81%9F%E4%B8%8A%E3%81%A7%E3%80%81%E7%AC%AC%E4%B8%89%E8%80%85%E3%81%8C%E6%8F%90%E4%BE%9B%E3%81%99%E3%82%8B%E8%87%AA%E5%8B%95%E7%BF%BB%E8%A8%B3%E3%82%B7%E3%82%B9%E3%83%86%E3%83%A0%E3%82%92%E5%88%A9%E7%94%A8%E3%81%97%E3%81%A6%E8%87%AA%E5%8B%95%E7%9A%84%E3%83%BB%E6%A9%9F%E6%A2%B0%E7%9A%84%E3%81%AB%E7%BF%BB%E8%A8%B3%E3%81%97%E3%81%9F%E7%B5%90%E6%9E%9C%E3%81%A7%E3%81%82%E3%82%8A%E3%80%81%E6%97%A5%E6%9C%AC%E6%B5%B7%E4%BA%8B%E6%96%B0%E8%81%9E%E3%80%81%E3%83%9E%E3%83%AA%E3%83%B3%E3%83%8D%E3%83%83%E3%83%88%E3%81%AF%E3%80%81%E5%BD%93%E8%A9%B2%E8%8B%B1%E8%A8%B3%E3%81%AB%E9%96%A2%E3%81%97%E3%81%A6%E3%80%81%E3%81%9D%E3%81%AE%E6%AD%A3%E7%A2%BA%E6%80%A7%E3%80%81%E4%BF%A1%E9%A0%BC%E6%80%A7%E3%80%81%E5%A6%A5%E5%BD%93%E6%80%A7%E5%8F%8A%E3%81%B3%E7%89%B9%E5%AE%9A%E7%9B%AE%E7%9A%84%E3%81%B8%E3%81%AE%E9%81%A9%E5%90%88%E6%80%A7%E3%82%92%E5%90%AB%E3%82%81%E3%80%81%E6%98%8E%E7%A4%BA%E5%8F%88%E3%81%AF%E9%BB%99%E7%A4%BA%E3%81%AB%E3%82%82%E3%80%81%E3%81%84%E3%81%8B%E3%81%AA%E3%82%8B%E4%BF%9D%E8%A8%BC%E3%82%82%E3%81%97%E3%81%BE%E3%81%9B%E3%82%93%E3%80%82%E3%83%9E%E3%83%AA%E3%83%B3%E3%83%8D%E3%83%83%E3%83%88%E3%83%A6%E3%83%BC%E3%82%B6%E3%83%BC%E3%81%AF%E3%80%81%E3%81%93%E3%81%AE%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9%E3%81%8C%E3%80%81%E8%87%AA%E5%8B%95%E7%9A%84%E3%81%8B%E3%81%A4%E6%A9%9F%E6%A2%B0%E7%9A%84%E3%81%AB%E6%83%85%E5%A0%B1%E3%82%92%E8%AA%8D%E8%AD%98%E3%83%BB%E5%88%86%E6%9E%90%E3%81%97%E3%81%A6%E7%B5%90%E6%9E%9C%E3%82%92%E5%87%BA%E5%8A%9B%E3%81%99%E3%82%8B%E8%87%AA%E5%8B%95%E7%BF%BB%E8%A8%B3%E3%82%B7%E3%82%B9%E3%83%86%E3%83%A0%E3%82%92%E4%BD%BF%E7%94%A8%E3%81%97%E3%81%9F%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9%E3%81%A7%E3%81%82%E3%82%8B%E3%81%93%E3%81%A8%E3%82%92%E5%8D%81%E5%88%86%E3%81%AB%E7%90%86%E8%A7%A3%E3%81%97%E3%81%9F%E4%B8%8A%E3%81%A7%E3%80%81%E3%81%93%E3%81%AE%E3%82%B5%E3%83%BC%E3%83%93%E3%82%B9%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E3%82%82%E3%81%AE%E3%81%A8%E3%81%97%E3%81%BE%E3%81%99%E3%80%82%3Cbr%3E

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JOLCO、3月末駆け込みも。特償改正、海外建造に不透明感
2023/03/17(金)
日本海事新聞 JMD


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