|
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 Low Development
Areas, etc.
|
●
|
Industrial production equipment
acquisition
cost: Over \25 million
|
|
Low development areas |
●3 years
●Tax exemption |
-
|
●At acquisition
●Tax exemption
|
●
|
Industrial production equipment
acquisition
cost: Over \25 million
|
|
Depopulated areas |
●3 years
●Tax exemption |
-
|
●At acquisition
●Tax exemption
|
●
|
Industrial production equipment
acquisition
cost: Over \28 million
|
|
Agricultural area designated for
industrialization
|
●3 years
●Tax exemption
|
-
|
●At acquisition
●Tax exemption
|
●
|
Industrial production equipment
acquisition
cost: Over \23 million
|
|
Peninsula areas |
●3 years
●Unequal taxation
|
-
|
●At acquisition
●Unequal taxation
|
