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Home ＞ Incentive Programs ＞ Business Establishment Subsidy
（１）Tochigi Prefecture Business Establishment & Clusters Promotion Subsidy
（２）Tochigi Prefecture Industry Settlement Clusters Promotion Support Subsidy
（３）Tochigi Prefecture Headquater Facility Establishment Subsidy
| Purpose | To promote establishment in Tochigi Prefecture of new business facilities, factories, etc. (*1) that function as R&D facilities or headquarters functions. |
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| Subsidy Requirements |
① Industrial parks designated by the governor. ② Industrial attraction areas (*2) of and 9,000㎡ or more land area. ③ Total land area of 10 hectares or more. ④ Old factory sites (*3) that not comply with the above ① through ③, and with a total land area of 1,000 ㎡ or more. ⑤ Total land area of 1,000㎡ or more that does not comply with the above ① through ④ (manufacturing industry only) ⑥ Total land area of 1 hectacre or more that does not comply with the above ① through ④ (only road freight transpotation industry, wearhousing industry, and packing industry only)
※ In any of the above cases, relocation within Tochigi (*4) will not be covered. However, it will be covered if the relocation site is an industrial park designated by the governor and the total floor area of the building is 3,000 ㎡ or more.
※ If the above ④ ⑤ are applied, one or more full-time employees (limited to those who are registered residents in Tochigi Prefecture) shall be newly employed in accordance with the commencement of the business. ※ If the above ⑥ is applied, five or more full-time employees (limited to those who are registered residents in Tochigi Prefecture) shall be employed in accordance with the commencement of the business. |
| Subsidy Targets | ・Land ・Buildings ・Production Facilities |
| Target Industries | Manufacturing, road cargo transportation, warehousing, packaging, wholesaling, retailing (limited to physical distribution facilities), plant factories, the 16 industries specified in the former Intelligent Location Act (*5), and the data centers (*6). ※ Subsidy requirements ② and ③ above are applicable for manufacturing, plant factories and the 16 industries specified in the former Intelligent Location Act. |
| Subsidy Amount |
・Land： 3% of the real estate acquisition tax base amount. ・Buildings： 4% of the real estate acquisition tax base amount. ・Production Facilities： 5% of the equivalent amount of production facilities for the total invested fixed asset amount (*6) of land, buildings, and production facilities exceeding 3 billion yen. 【Food Valley Special Approval】 for food-related companies, 5% of the total invested fixed asset amounts for production facilities (no minimum amount established). |
| Limit Amount | 3 billion yen *Or the total amount of both subsidies if the Settlement Clusters Promotion Support Subsidy is also applied at same time. |
| Applicable Period | Until the end of the 2021 fiscal year (March) |
| Purpose | To promote settlements by supporting new construction, extension, or reconstruction of existing company factories and other facilities (*1) in Tochigi Prefecture. |
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| Subsidy Requirements |
Acquire buildings for factories or other operations and start operation. In accordance with construction contract agreements, construction of the buildings must be started between April 1, 2016 and March 31, 2021. |
| Subsidy Targets | ・Buildings ・Production Facilities |
| Target Industries | Manufacturing, plant factories, road cargo transportation, warehousing, packaging, and manufacturing or plant factory research facilities. |
| Subsidy Amount |
・Buildings： 4% of the real estate acquisition tax base amount. ・Production facilities： 5% of the equivalent amount of production facilities for the total invested fixed asset amount (*6) of land, buildings, and production facilities exceeding 3 billion yen. ・ Large manufacturers: 5% of the equivalent amount of production facilities for the total invested fixed asset amount (*6) of production facilities exceeding 3 billion yen. 【Food Valley Special Approval】： for food-related companies, 5% of the total invested fixed asset amounts for production facilities (no minimum amount established). |
| Limit Amount | 3 billion yen *Or the total amount of both subsidies if the Industry Establishment & Clusters Promotion Subsidy is also applied at same time. |
| Applicable Period | Until the end of the 2021 fiscal year (March) |
| Purpose | To promote the establishment of facilities serving as headquaters in Tochigi Prefecture. |
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| Subsidy Requirements | Lease buildings, etc., and establish headquarter facilities from April 1, 2016 - March 31, 2021.
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| Subsidy Amount | Within half of rental expenses |
| Subsidy Period | For 3 years |
| Amount Limit | 2 million yen |
| Applicable Period | Until the end of the 2021 fiscal year (March) |
| *1 | Factories and more: factories, warehouses, offices, research laboratories, plant factories (cultivation facilities which enable year-round and planned production of plants such as vegetables. This is done through advanced environmental controls based on the monitoring of environments and growing within protected horticulture. They cultivate by controlling growing environments [light, humidity, temperature, carbon dioxide concentration, nutrients, water, etc.] for plants at inside the facility), and other buildings installed with the above. |
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| *2 | Industrial attraction areas: industry introduction districts of the Act on the Promotion of Introduction of Industry into Agricultural Regions, underdeveloped areas of the Underdeveloped Area Industry Development Promotion Act, unpopulated areas of the Act on Special Measures for Promoting Independence for Underpopulated Areas, factory suitable sites prescribed in the Factory Location Act, industry areas & industry exclusive areas prescribed in the City Planning Act. |
| *3 | Old factory sites: land previously used for factories, etc., but not currently operating, as well as left over unused land or factories (except land within the urbanization control areas) |
| *4 | Relocation within Tochigi （regional relocation）: existing factories (etc.) must be closed, and new facilities must be rebuilt with acquired land within Tochigi. |
| *5 | Sixteen industries specified in the former Intelligent Location Act: software businesses, information processing services, information provision services, advertising, displaying, designing, engineering, natural science laboratories, leasing, industrial machinery equipment rental, office equipment rental, machinery repairing, industrial facility cleaning, non-destructive inspection, management consulting, machine designing. |
| *6 | Data Centers: buildings specializing in installing computers or related machine, equipment, etc. and managing data. |
| *7 | Invested fixed asset amount for production facilities: tax base amount of fixed asset tax for production facilities. |
| *8 | Facilities serving as headquarters: headquarters, research facilities, etc. |
| Ｑ１： What kind of articles are eligible for the production equipment subsidy? |
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Ａ１： Within the depreciaiton assets prescribed in the Local Tax Act (1950 Act No. 226) Article 341 item (iv), the machinery and equipment described in the Corporate Tax Act Ordinance Order (1965 Cabinet Order No. 97) Article 13 item (iii) fall within the scope. |
| Ｑ２： In what kind of cases is the production equipment subjected for the subsidy? |
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Ａ２： If the total sum of either the land acquisition price or the real estate acquisition tax base amount for the land (whichever is lower), either the buildings acquisition price or the real estate acquisition tax base amount for the buildings (whichever is lower), a tax base amount of production facilities registered in the depreciation assets tax ledger prescribed in the Local Tax Act Article 341 item (14) exceeded 3 billion yen, production equipment can be subjected for the subsidy. |
| Ｑ３： What kind of industries are included in the food-related industries subject to the food valley special approval? |
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Ａ３： Industries related exclusively to the following are subject: ① Food manufacturing, beverage manufacturing, food machinery and equipment manufacturing. ② Other industries that manufacture products exclusively pertaining to food within the industries manufacturing food-related products (industries manufacturing tin or any other gilt plates for drink cans, plastic film and sheets for wrapping food, etc., industries manufacturing). ※ If company manufactures mechanical parts, etc., that are used for products other than food products, the company is not subjected to the special approval. ③ Road cargo transportation, warehousing, and packaging industries exclusively handling food products, such as those planning warehouses for refrigeration, etc., facilities for food-related industries exclusively. (Only limited for the Business Establishment & Clusters Promotion Subsidy) |
