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Incentive Measures

Introducing incentive measures related to the Tomatoh area.

Incentive Measures

Employment Development Subsidies

Ministry of Health, Labour and Welfare Website: http://www.mhlw.go.jp

Category Applicable Employees Subsidy Amount Remarks
Local Employment Development Subsidy Local job seekers Paid Amount: 500,000 – 8,000,000 yen (3 years) Fixed sum subsidy depending on number of applicable employees, cost of establishing business office, and cost of facilities

Productivity Improvement Investment Promotion Tax System

Ministry of Economy, Trade and Industry Website: http://www.meti.go.jp

Category Applicable Employees Subsidy Amount Remarks
New Facilities Mechanical devices, tool and equipment accessories, buildings, building-equipped accessories, software Instant amortization, or 5% exemption of tax amount (3% for buildings) Latest models
Improve productivity by at least 1%
Above minimum acquisition cost guideline
Facilities to improve profitability Mechanical devices, tool and equipment accessories, buildings and structures, building-equipped accessories, software Instant amortization, or 5% exemption of tax amount (3% for buildings or structures) Improve return of investment rate by at least 15%

(5% for medium and small businesses)

Support Measures through the Industrial Location Promotion Act

http://www.pref.hokkaido.lg.jp/kz/ssg/kigyouricchishienn28.pdf

Support through Local Grant Taxes

Local grant tax measures pertaining to the Industrial Location Promotion Act (in collaboration with the Ministry of Internal Affairs and Communications) offer reduction and exemption for real estate acquisition tax. In some cases, reduction and exemption to fixed asset tax apply.

Hokkaido

Summary of Subsidization Schemes based on Implementation of Hokkaido Industrial Development Ordinance (common name)

Website: http://www.pref.hokkaido.lg.jp/kz/ssg/sgr/yugu/sinhojoseido.htm

Financial Aid Arrangements to Promote Industrial Sites

Type Category Applicable Industry Type Applicable Region New Facility
Expanded Facility
Support Conditions
Investment Amount / Increased Employment
Remarks
Subsidy Amount Limit Amount Total Limit Amount
Type 1 Expanding Industry Areas Automotive-Related Manufacturing All of Hokkaido (Except Sapporo) (Vegetable factories apply for industrial parks and suitable factory sites) New Facility At Least 500 million yen

At least 20 people
10% of investment amount 1.5 billion yen 2 billion yen throughout a corporation
Expanded Facility 5% of investment amount 500 million yen
Electronics & Electronic Device Manufacturing

Pharmaceutical Manufacturing
Food-Related Manufacturing

Vegetable Factories

New Energy-Related Manufacturing

※Must be applicable for municipal support.
New Facility 10% of investment amount 1 billion yen 1.3 billion yen throughout a corporation
Expanded Facility At least 5% of investment amount 300 million yen
New Energy Supply Industry
※Must be applicable for municipal support.
New Facility At least 1 billion yen
At least 1 person
1人以上
At least 5% of investment amount 100 million yen -
Data Center Business New Facility General type:
At least 1 billion yen
At least 5 people
Environmentally-Friendly Type:
At least 2 billion yen

At least 5 people
10% of investment amount General type: 300 million yen
Environmentally-Friendly type: 500 million yen
General Type: 450 million yen
Environmentally-Friendly type: 750 million yen
throughout a corporation
Expanded Facility At least 5% of investment amount General type: 150 million yen
Environmentally-Friendly type: 250 million yen
Fundamental Technology Industry New Facility At least 25 million yen
At least 5 people
10% of investment amount 300 million yen 1.3 billion yen throughout a corporation
Expanded Facility At least 5% of investment amount
Headquarter Function Relocation Industry All of Hokkaido New Facility (no investment conditions)
At least 30 people
One-half of yearly rent 10 million yen
Development Base Facilities Areas Natural Science Research Stations
※ Limited to types related to expanding industry areas.
All of Hokkaido New Facility At least 1 billion yen
At least 5 research personnel
10% of investment amount 1 billion yen 1.3 billion yen throughout a corporation
Expanded Facility At least 500 million yen
At least 5 research personnel
At least 5% of investment amount 300 million yen
Advanced Distribution-Related Business
※ Limited to types related to expanding industry areas.
All of Hokkaido
(Except Sapporo)
New Facility At least 2 billion yen
At least 20 people
10% of investment amount 1 billion yen
Expanded Facility At least 5% of investment amount 300 million yen
Type 2 Municipality Affiliated Promotion Areas Must be applicable under site subsidy measures enacted by a municipality. (For regions applicable under the Corporate Location Promotion Act, the industry type must be a designated cluster industry type.)
•Manufacturing Industry
•Natural Science Research Facility
•Advanced Distribution-Related Business
•Data Center Business
•Software Industry
•Information processing & Provision Industry
•Call Center Business
•Vegetable Factory
Special Measure Regions New Facility
Expanded Facility
At least 25 million yen At least 5 people 4% of invested amount
8% only for designated cluster industry type within a cluster zone under the Corporate Location Promotion Act, which is also a new facility within an applicable special measure region.
100 million yen Investment subsidy 300 million yen throughout a corporation
Corporate Location Promotion Act Applicable Regions

(For zones in Sapporo, limited to new establishment by a specially approved business)
Expanded Facility For increased employment: 500,000 yen per person (if employment is increased by 6 people or more, this is paid from the 6th person.) 50 million yen
Industrial Parks (except Sapporo)
(Limited to manufacturing industry. However, vegetable factories are included.)
(Vegetable factories apply for industrial parks and suitable factory sites)
New Facility At least 50 million yen
At least 5 people
8% of investment amount 100 million yen
Expanded Facility 4% of investment amount

Tomakomai City

Incentive Measures based on City of Tomakomai Corporate Location Promotion Ordinance

Website: http://rowan.city.tomakomai.hokkaido.jp/kigyoritchi/yugusochi/josei.html

Applicable Type of Industry Incentive Measures Applicability Conditions Details of Subsidy, Etc.
Subsidy, Etc. Limit Amount Total Limit Amount
(Factory, Etc)
Factory
Distribution Facility
Resource Recovery Facility
International Distribution-Related Facility
Mechanical Repair Facility
Vegetable Factory
Reduction of Initial Investment New Facility • Acquired land area at least 2,000 m²
•Fixed asset acquisition value at least 20 million yen
•Commence operation within 3 years of contract execution date
•Limited to city-owned land
10% discount of land price - -
Expanded Facility, Etc.※
Business Place Establishment Subsidy New Facility •Acquired land area (including lease) at least 2,000 m²
•Fixed asset acquisition value at least 20 million yen
At least 10 new employees Amount corresponding to 3 years’ fixed asset tax 200 million yen 1 billion yen throughout a corporation
Same as above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Expanded Facility, Etc. • Area pertaining to expansion at least than 300 m²
•Fixed asset acquisition value at least 20 million yen
At least 5 new employees Amount corresponding to 2 years’ fixed asset tax 200 million yen
Same as above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Employment Subsidy New Facility Acquired land area at least 2,000 m²
•At least 5 new employees
300,000 yen per new employee 10 million yen -
Expanded Facility, Etc. 100 million yen
Greening Subsidy New Facility •Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
Amount corresponding to 30% of greening project costs 10 million yen -
Expanded Facility, Etc. •Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
10 million yen
Information Communication-Related Facility
(Data Center Business, etc.)
Experiment and Research Facility
Reduction of Initial Investment New Facility •Acquired land area at least 2,000 m²
•Fixed asset acquisition value at least 20 million yen
•Commence operation within 3 years of contract execution date
•Limited to city-owned land
10% discount of land price - -
Expanded Facility, Etc.※
Business Place Establishment Subsidy New Facility •Fixed asset acquisition value at least 20 million yen At least 5 new employees Amount corresponding to 3 years’ fixed asset tax 200 million yen 1 billion yen throughout a corporation
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Expanded Facility At least 5 new employees Amount corresponding to 2 years’ fixed asset tax 200 million yen
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Employment Subsidy New Facility •Fixed asset acquisition value at least 20 million yen
•At least 5 new employees
300,000 yen per new employee 100 million yen
Expanded Facility, Etc. 100 million yen
Greening Subsidy New Facility • Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
Amount corresponding to 30% of greening project costs 10 million yen -
Expanded Facility 10 million yen
Renewable Energy Electrical Generation Facilities Initial Investment Reduction New Facility •Acquired land area at least 2,000 m²
•Fixed asset acquisition value at least 20 million yen
•Commence operation within 3 years of contract execution date •Limited to city-owned land
10% discount of land price - -
Expanded Facility, Etc.※
Business Place Establishment Subsidy New Facility •Fixed asset acquisition value at least 500 million yen At least 5 new employees Amount corresponding to 3 years’ fixed asset tax 200 million yen 1 billion yen throughout a corporation
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Expanded Facility At least 5 new employees Amount corresponding to 2 years’ fixed asset tax 200 million yen
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Employment Subsidy New Facility •Fixed asset acquisition value at least 20 million yen
•At least 5 new employees
300,000 yen per new employee 100 million yen -
Expanded Facility, Etc. 10 million yen
Greening Subsidy New Facility •Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
Amount corresponding to 30% of greening project costs 10 million yen -
Expanded Facility 10 million yen

※ The above subsidies apply for business places which have made specified applications from July 1st 2015 onwards.
※ Fixed asset acquisition values and fixed asset tax amounts are both excluding land.
※ Excludes business places which have expanded facilities by discontinuing existing facilities.

Atsuma Town

Incentive Measures Based on Town of Atsuma Ordinance on Attracting Technology Industries, Etc.

Website : http://www.town.atsuma.lg.jp/

  1. Exemptions on fixed asset tax pertaining to newly-established or expanded factory facilities, or subsidies corresponding to fixed asset tax amounts. ※ In either case, limited to 200 million yen over 3 years.
  2. Employment subsidies (new or expanded facilities)

※ 300,000 yen for each full-time employee who has held an address in the town of Atsuma for at least 1 year. Limited to 100 million yen.

Abira Town

Incentive Measures Based on Town of Abira Corporate Location Promotion Ordinance

Website: http://www.town.abira.lg.jp/

  1. 3 year exemption for fixed asset tax pertaining to construction of facilities such as factories, or provision of an establishment incentive of up to the amount of fixed asset tax for 3 years (limited to 200 million yen)
  2. Establishment incentive for building renewable energy electric generation facilities, of one-half the value of fixed asset tax (up to 200 million yen)

Fund Loan System

Foundation for Advancement of Industrial Technology in Dohoh Area(http://dohgi.tomakomai.or.jp/
Loan Guarantee / Advanced Technology Development Promotion Project

Development Bank of Japan Inc.(http://www.dbj.jp/

For details, please visit the website of each organization.

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