|
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 Area in Low Development Areas |
●
|
Industrial production equipment
acquisition
cost: Over \25 million
|
|
Low development areas |
●3 years
●Tax exemption |
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
| Ordinance on the Unequal Prefectural Tax for
New Industrial Cities |
(1)
(2)
|
Industrial production equipment acquisition
cost: Over \700 million
Employment of more than 50 new workers
|
|
New industrial city areas |
-
|
●
|
Unequal taxation:
1st year 0.14/100
2nd year 0.467/100
3rd year 0.933/100
|
|
●At acquisition
●Tax rate 0.4/100
|
| Ordinance on the Exception of Prefectural Tax
for Depopulated Areas |
●
|
Industrial production equipment
acquisition
cost: Over \25 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 \28 million
|
|
Agricultural area designated for
industrialization
|
●3 years
●Tax exemption
|
●3 years
●Tax exemption
|
●At acquisition
●Tax exemption
|
