Areal employment development subsidies
Website http://www.mhlw.go.jp/general/seido/josei/kyufukin/
Website http://www.mhlw.go.jp/general/seido/josei/kyufukin/
| Classification | Hire | Subsidy | Subsidy | |
|---|---|---|---|---|
| Subsidies for organizations adding or expanding facilities or equipment at their business premises and employing local job applicants as permanent employees. | Areal employment incentive | Areal job applicant | Amount: 400,000 yen to 9 million yen (3 years) | A specified percentage of wages for workers who are hired is given as a subsidy. |
| Areal employment special incentive | Areal job applicant | Amount: 100 million yen to 200 million yen (3 years) | To receive the subsidy, it is necessary to have kept the permanent employees. |
Website http://www.pref.hokkaido.lg.jp/kz/sgr/kigyorichi_sokushinhou2.htm
Special tax exemptions and relaxation of tax regulations
○Tax incentives to promote investment in plant and equipment by locating enterprises: application of special depreciation (machinery, etc.: 15%; buildings, etc.: 8%)
Local tax incentive
○The real estate acquisition tax is reduced. Fixed asset taxes are reduced in some cases.
Special tax exemptions and relaxation of tax regulations
○Tax incentives to promote investment in plant and equipment by locating enterprises: application of special depreciation (machinery, etc.: 15%; buildings, etc.: 8%)
→Revision of the tax system in 2008: Expansion of support measures (addition of industries related to agriculture, forestry and fisheries, such as food products manufacturers, to eligible industries, and reduction of the minimum investment in machinery and buildings for companies in the said industry category (for machinery, 300 million yen to 40 million yen [cost per machinery unit：10 million yen →5 million yen], for buildings, 500 million yen →50 million yen)
Local tax incentive
○The real estate acquisition tax is reduced. Fixed asset taxes are reduced in some cases.
The real estate acquisition tax is reduced. Fixed asset taxes are reduced in some cases.
Outline of a subsidy system based on The Enforcement Regulations of the Hokkaido Industrial Promotion Ordinance
Subsidization measures to promote industrial location
Website http://www.pref.hokkaido.lg.jp/kz/sgr/yugu/sinhojoseido.htm
Note: In addition, subsidization measures to strengthen the competitiveness of small and mid-sized enterprises are available.
Subsidization measures to promote industrial location
Website http://www.pref.hokkaido.lg.jp/kz/sgr/yugu/sinhojoseido.htm
| Type | Eligible industries or facilities | Eligibility | Target area | Subsidy | Limits | Cumulative limits | |
|---|---|---|---|---|---|---|---|
| I | ●Automotive manufacturing ●Electrical and electronic equipment manufacturing ●Pharmaceutical manufacturing |
New | Investment: 2 billion yen or Job creation: for 40 people or more |
Throughout Hokkaido (excluding Sapporo City) |
Investment ×10％ | (Automotive) 3.5 billion yen (Electrical, pharmaceutical) 1.5 billion yen |
(Automotive) 4.5 billion yen (Electrical and pharmaceutical) 3 billion yen |
| Expanded | Investment × 5％ | 1 billion yen | |||||
| ●Infrastructure technology | New | Investment: 25 million yen or more Job creation: for 5 people or more |
Throughout Hokkaido (excluding Sapporo City) |
Investment ×10％ | 300 million yen | 1.5 billion yen | |
| Expanded | Investment ×5％ | ||||||
| ●Software | New | Investment: 50 million yen or more Specified technologists: 5 people or more |
Throughout Hokkaido | 1 million per special technologist | 100 million yen or the investment amount (whichever is less) |
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| ●Experimental research facilities ● Aircraft maintenance facilities ●International goods distribution facilities ●Manufacturing |
New | (Testing and research facilities) Investment: 1 billion yen or more Researchers: 5 people or more |
(Testing and research facilities) Throughout Hokkaido |
Investment × 10％ | 1 billion yen | ‐ | |
| (Aircraft maintenance related facilities) Investment: 2 billion yen or more Job creation: for 40 people or more |
(Aircraft maintenance related facilities) Throughout Hokkaido (excluding Sapporo City) |
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| (International distribution related facilities) Investment: 2 billion yen or more (For a special-measures area, 1 billion yen or more) Job creation: for 20 people or more (For a special-measures area, 5 people or more) |
(International distribution facilities) Areas with international distribution centers |
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| II | ● Manufacturing | New and expanded | (Manufacturing industries) Investment: 50 million yen or more Job creation: for 5 people or more |
Industrial parks (excluding Sapporo City) |
Investment × 8％ | 300 million yen | ‐ |
| ●Data centers | (Data centers) Investment: 1 billion yen or more Job creation: for 20 people or more |
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| III | ●Manufacturing ●Natural science research institutes ● Industrial support (1) Software (2) Data center (3) Call center (4) Information processing (5) Industries recognized by the Governor as those equivalent to any in items (1) to (4) |
New and expanded | (Businesses eligible for location subsidization by cities, towns, and villages) Investment: 25 million yen or more Job creation: for 5 people or more |
Special measures Areas Areas specified in The Enterprise Location Promotion Law |
Investment × 4％ [Special exemptions for land in Areas specified in The Enterprise Location Promotion Law.] New: investment × 8％ |
100 million yen | 500 million yen |
| 500,000 yen per employee (paid from the sixth hired employee) |
50 million yen | ‐ | |||||
Note: In addition, subsidization measures to strengthen the competitiveness of small and mid-sized enterprises are available.
●Outline of Tomakomai City Industrial Attraction Promotion Regulations
Website http://www.city.tomakomai.hokkaido.jp/kigyoyuti/
Website http://www.city.tomakomai.hokkaido.jp/kigyoyuti/
| Preferential measures | Facilities | Requirements | Subsidy details | |
|---|---|---|---|---|
| Subsidy amount, etc. | Limit | |||
| Facility establishment subsidies | Factories Distribution facilities Recycling facilities International distribution facilities Machine & repair facilities |
○New Facilities 1. Land acquisition area: 2,000 m2or more 2. Acquisition cost of fixed assets: 30 million yen or more 3. Number of employees: 10 or more ○ Expanded facilities 1. Land acquisition area: 300m2or more 2.Acquisition cost of fixed assets: 30 million yen or more 3. Number of employees: 5 or more |
○New Facilities Equivalent to three years of fixed-asset taxes ○Expanded facilities (excluding those listed below) Equivalent to two years of fixed-asset taxes ○Expanded facilities (Accompanying a total or partial removal of existing facilities) Equivalent to two years of fixed-asset taxes |
200 million yen 200 million yen 100 million yen |
| Software-related facilities Experimental research facilities |
○New and expanded facilities. 1. Acquisition cost of fixed assets: 30 million yen or more 2. Number of employees: 5 or more |
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| Factories Distribution facilities Recycling facilities International distribution facilities Machine & repair facilities Software-related facilities Experimental research facilities |
○ New and expanded facilities, etc Similar to the above listed conditions, but excluding prerequisite employee levels |
○ New and expanded facilities, etc Equivalent to two years of fixed-asset taxes |
100 million yen | |
| Hiring subsidies | Factories Distribution facilities Recycling facilities International distribution facilities Machine & repair facilities Software-related facilities Experimental research facilities |
○New and expanded facilities, etc. 1. Acquisition cost of fixed assets: 30 million yen or more 2. Number of employees: 5 or more |
○New and expanded facilities, etc. 300,000 yen per employee |
100 million yen |
| Landscaping and beautification subsidies | Factories Distribution facilities Recycling facilities International distribution facilities Machine & repair facilities |
○New facilities 1. Area: 2,000 m2or more 2.Landscaping and beautification of 10% or more of the area ○Expanded facilities, etc. 1.Area: 300 m2or more 2. Landscaping and beautification of 10% or more of the area |
○New & expanded facilities, etc. Equivalent to 30% of landscaping and beautification costs |
10 million yen |
| Software-related facilities Experimental research facilities |
○New and expanded facilities, etc. 1. Area: 300 m2or more 2. Landscaping and beautification of 10% or more of the area |
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○ Subsidy (Facility establishment subsidies, Hiring subsidies, Landscaping and beautification subsidies) Reimbursement Provisions --- When operation of a new or expanded facility is suspended or closed within 3 years after starting operation, then the recipient shall be reimbursed with the subsidy.
○ Cumulative subsidy limit --- The cumulative limit for a single enterprise shall be 1 billion yen. (facility establishment subsidy)
Preferential measures under the Regulations Concerning the Attraction of Technology Industries to Atsuma Town
Website http://www.town.atsuma.lg.jp/
Website http://www.town.atsuma.lg.jp/
1. Exemptions from fixed-asset taxes related to new factory construction or subsidy equivalent to the fixed asset taxes
Note: In both cases, within 3 years and with an upper limit of 200 million yen
Note: In both cases, within 3 years and with an upper limit of 200 million yen
2. Employment subsidy (subsidization of located industries)
Note; 300,000 yen per new employee who is a resident of Atsuma Town, with an upper limit of 100 million yen
Note; 300,000 yen per new employee who is a resident of Atsuma Town, with an upper limit of 100 million yen
Preferential measures under the Abira Town Enterprise Location Promotion Regulations
Website http://www.town.abira.lg.jp/
Website http://www.town.abira.lg.jp/
Three year exemption from fixed-asset taxes related to construction of factories, etc., or payment of incentives for three years with the limit set at an amount equivalent to the town's residence tax.
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Hokkaido Government http://www.pref.hokkaido.lg.jp/ ・Business establishment funding system (under The Hokkaido Ordinance for the Support of Creative Small and Mid-sized Enterprises) ・Funding for Industrial Revitalization (funding for new business and industrial development) ・The Project for Support of Creative Small and Mid-sized Enterprises (Investment Project) The Foundation for the Advancement of Industrial Technology in the Dohoh Area http://dohgi.tomakomai.or.jp/ ・Guarantee of obligations ・Advanced Technology Development Subsidy Project Development Bank of Japan http://www.dbj.jp/ A number of other support systems are provided. Refer to the website of each organization. |
