|
Name of Ordinance
|
Conditions of Applicant
|
Applicable Area
|
Enterprise Tax
|
Fixed Assets Tax
|
Real Estate Acquisition Tax
|
Ordinance on the Exception of Prefectural Tax
for Industrial
Development Areas in Low Development Areas |
●
|
Industrial production equipment
acquisition
cost: Over \23 million
|
|
Low development areas |
●3 years
●Tax exemption |
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
Ordinance on the Exception of Prefectural
Tax for Depopulated Areas
Stipulated in Special Depopulated Areas Activation Measures Law |
●
|
Industrial production equipment
acquisition
cost: Over \23 million
|
|
Depopulated areas |
●3 years
●Tax exemption |
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
Ordinance on the Exception of Prefectural Tax
for Induction of
Industry into Agricultural Regions |
●
|
Industrial production equipment
acquisition
cost: Over \26 million
|
|
Agricultural area designated for
industrialization |
●3 years
●Tax exemption
|
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
Ordinance on the Exception of Prefectural Tax
for Areas under
Measures of Development of Solitary Islands |
●
|
Industrial production equipment
acquisition
cost: Over \23 million
|
|
Areas under measures of development
of solitary islands |
●3 years
●Tax exemption
|
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
Ordinance on the Unequal Taxation of
Prefectural Tax for Areas
under Measures of Development of Peninsula |
●
|
Industrial production equipment
acquisition
cost: Over \23 million
|
|
Areas under measures of development
of peninsula
|
●3 years
●Unequal taxation
|
●3 years
●Unequal taxation
|
●At acquisition
●Unequal taxation
|
Note: A fixed assets tax is levied if municipal regulations
=stipulate tax exemptions or unequal taxation.
