|
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 Development of Designated Areas |
●
|
Production facilities acquisition cost: More
than \23 million
|
|
Undeveloped regions |
●3 years
●Tax exemption |
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
(1)
(2)
|
Production facilities acquisition
cost: More
than \700 million
Increase in employees: More than 50
|
|
New industrial city areas |
-
|
●
|
Unequal taxation:
1st year 0.14/100
2nd year 0.467/100
3rd year 0.933/100
|
|
●At acquisition
●Rate 0.4/100
●Unequal taxation |
●
|
Production facilities acquisition
cost: More
than \21 million
|
|
Depopulated areas |
●3 years
●Tax exemption
|
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
(1)
(2)
|
Production facilities acquisition
cost: More
than \26 million
Increase in employees: More than 15
(except for manufacturing)
|
|
Agricultural areas designated for
industrialization
|
●3 years
●Tax exemption
|
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
●
|
Production facilities acquisition
cost: More
than \23 million
|
|
Peninsula areas |
●
|
Unequal taxation:
1st year standard rate x 1/2
2nd year standard rate x 3/4
3rd year standard rate x 7/8
|
|
●
|
Unequal taxation:
1st year 0.14/100
2nd year 0.35/100
3rd year 0.7/100
|
|
●At acquisition
●Rate 0.4/100
|
●
|
Production facilities acquisition
cost: More
than \23 million
|
|
Solitary island areas |
●3 years
●Tax exemption
|
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
(1)
(2)
|
Production facilities acquisition
cost: More
than \24 million
Move from transfer encouraged areas to
areas designated for industrialization
(within the terms of 5 years)
|
|
Whole prefecture (specially-induced
region) |
-
|
●3 years
●Tax exemption
|
-
|
