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企業立地の優遇制度

Incentive Measures on Taxation

（Note）
The Special Provisions for Taxation may differ depends on an area to be subjected, for further details please inquire to a tax office, prefectural office, or municipal revenue section.

Local Tax

As of April 1, 2011
Specific Areas Depopulated Areas
Types of Laws and Regulations Act on Special Measures for Promotion for Independence for Depopulated Areas
Local
Tax 		Prefectural
Tax 		Real Estate Acquisition Tax Taxation exemption※
Business Operation Tax Taxation exemption※
For 3 years
Application
Criteria 		Target Facilities, etc. Machinery and equipment, Buildings and other auxiliary facilities, etc.
Acquisition Price Exceeding 27 million yen
Municipal
Tax 		Fixed Assets Tax Taxation exemption※ may available in the municipalities prescribing the rules of the Act incorporated under the laws and regulations
Application
Criteria 		Target Facilities
  1. Machinery and equipment
  2. Buildings for factory and other auxiliary facilities
  3. Land for the site for above No.2.
Acquisition Price Exceeding 27 million yen
Target Municipalities
（Districts）		 Motegi Town "Motegi Constructor's Village".
Nakagawa Town "Arajukudaira ".
Former Kuriyama-mura in Nikko City.
Former Ashio Town in Nikko City.
※Only applicable for a part used for production, directly.

State Tax

As of April 1, 2011
Specific Areas Agriculture Forestry Area Industry, etc. Introduction Areas Depopulated Areas
Types of Laws and Regulations Act on the Promotion of Introduction of Industry, etc. into Agricultural Regions Act on Special Measures for Promotion for Independence for Depopulated Areas
State
Tax 		Corporate
Tax 		Special Provision of Replacement for Specific Business Operation Assets A special provision of taxation is provided in the case that a factory transfer was made from other than rural districts to within the factory suitable site, etc. attraction districts, and acquisition of factory site, buildings, and machinery equipment, etc are made as a replacement of assets transfer, and former site, etc. are transferred. A special provision of taxation is provided in the case that buying a replacement was made from other than the attraction areas to within those areas.
Special Provisions in the Specific Areas for Industrial Machinery, etc. Target Facilities −
  • Industrial Machinery and equipment
  • Buildings for factory and its auxiliary facilities
　※Only for manufacturing industries.
Acquisition Price − Exceeding 20 million yen（upper limit of 1 billion yen）
Depreciation
Rate		 Machinery equipment − 10/100
Buildings − 6/100
Target Municipalities
（Districts）

Shinagawadai District, Otawara City
"Shinagawadai Industrial Park",
Nishikata District, Tochigi City and Awano District, Kanuma City
"Utsunomiya Nishi Chukaku Industrial Park",
Matsuno District, Nakagawa Town, Kurobane District, Otawara City,
Shioya District, Shioya Town,
Kamikawachi District, Utsunomiya City,

and others
 Motegi Town "Motegi Constructor's Village",
Nakagawa Town "Arajukudaira",
Former Kuriyama Village in Nikko City
Former Ashio Town in Nikko City,

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