Tax incentives

(1) National tax Name of Tax Incentive Applicable area Details Special treatment for buying new properties with part (80%) of the money gained from selling old properties for specified business Depopulated area Low development area Agricultural area designated for industrialization Industry induction area Area in peninsula Strategic regional cities Tax deferment is permitted for enterprises (individuals) that have sold their properties (land, buildings, machinery, etc.) located outside specified areas, and acquired in the said accounting period new properties inside specified areas, which are, or are expected to be, put in use for business within one year from the acquisition. Special treatment for Depreciation (Special write down for plant buildings and equipment) * Either of the following Categories Special treatment for depreciation of plant buildings and equipment is permitted for enterprises (individuals) that have newly constructed or expanded manufacturing facilities. Depopulated area (Conditions)   Minimum 25 million yen for production facilities acquisition (Depreciation rate)   Building and Fixtures 7/100 Machinery and Equipment 11/100 (1) Low development area (2) Agricultural area designated for industrialization (Conditions)   Minimum 25 million yen for production facilities acquisition (Depreciation rate)   (1) For 40 years from the date when area is designated.   Buildings and Fixtures 5/100 Machinery and Equipment 11/100 (2)   Buildings and Fixtures 4/100 Machinery and Equipment 8/100 Advanced technology industrial group-site area (Conditions) The total cost of building and fixtures is more than 500 million yen. Machinery or Equipment, when price is more than 5 million yen is applicable. (Depreciation rate) Building and Fixtures 8/100 Machinery and Equipment 15/100 * applicable for former Technopolis area Area in peninsula (Conditions)   Minimum 25 million yen for production facilities acquisition (Depreciation rate)   Buildings and Fixtures 6/100 Machinery and Equipment 11/100 Former specific industry concentration promotion area (Conditions) •The total cost of building and fixtures is more than 200 million yen. •Machinery or Equipment, when price is more than 2,400,000, yen is applicable to depreciation. •Appliance or fitting, when price is more than 1,000,000, yen is applicable to depreciation. (Depreciation rate)   Buildings and Fixtures Machinery and Equipment 4/100~15/100 8/100~30/100   Strategic regional cities (Conditions)   •The total cost of building and fixtures is more than 200 million yen. (Depreciation rate)   6/100~12/100 (2) Prefectural Tax Name of Tax Incentive Applicable area Details Reduction of Enterprise tax * Either of the following Categories Exemption or reduction of Enterprise tax for 3 years Depopulated area Low development area (Conditions) •The total cost of newly constructed or expanded manufacturing facilities (which are applicable to special instance) is over 25 million yen. Agricultural area designated for industrialization (Conditions) •The total cost of newly constructed or expanded manufacturing facilities (which are applicable to special instance) is over 28 million yen. Area in peninsula (Conditions) •The total cost of newly constructed or expanded manufacturing facilities (which are applicable to depreciation) is over 25 million yen. Reduction of Real property acquisition tax * Either of the following Categories Exemption or Reduction of Real property acquisition tax Depopulated area Low development area (Conditions) •The total cost of newly constructed or expanded manufacturing facilities (which are applicable to depreciation) is over 25 million yen. Agricultural area designated for industrialization (Conditions) •The total cost of newly constructed or expanded manufacturing facilities (which are applicable to depreciation) is over 28 million yen. Area in peninsula (Conditions) •The total cost of newly constructed or expanded manufacturing facilities (which are applicable to depreciation) is over 23 million yen. Strategic regional cities (Conditions) •Construction of educational, cultural or manufacturing facilities •The total cost of facilities and equipments is over 200 million yen. (3) Municipal Tax Name of Tax Incentive Applicable area Details Exemption or unequal taxation of fixed assets tax This is clicked for details. This is clicked for details.

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