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1) “Special Tax Incentive for Capital Investments” (Osaka Prefecture: Reduction of Corporate Inhabitant Tax Rate)
| Eligibility |
Manufacturing corporations that have their headquarters in Osaka Prefecture and have made a certain amount of capital investments between April 1, 2007 and March 31, 2010 (capital or invested amounts at the time of acquisition of facilities and commencement of services must be 30 million yen or less). |
| Eligible Capital Investments |
A manufacturing machine/device valued at 1.6 million yen or more per unit (2.1 million yen or more in the case of leased item)
| - |
Must be installed in a business establishment within Osaka Prefecture |
| - |
Must be a new machine/device |
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If the tax reduction exceeds 1.6 million, the investment must exceed the reduced amount. |
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| Tax Reduction |
90% reduction from current tax rate |
2) “Special Tax Incentive for New Business” (Osaka Prefecture:
Reduction of Corporate Tax)
Corporations established between April 1, 2001 and March 31, 2007
| Eligibility |
| - |
Any joint-stock corporation, unlimited partnership, limited partnership, limited liability company, or limited private company newly established between April 1, 2001 and March 31, 2007, with its head office located within Osaka Prefecture |
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Initial capital or invested amount must be 10 million yen or less at the time of establishment. |
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After establishment, the company must maintain its head office in Osaka Prefecture and continually conduct business operations. |
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The capital or invested amount must be 10 million yen or less at the end of the first business year (Maximum 100 million yen from the second and subsequent business years). |
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| Tax Reduction |
Applicable to each business year ending within the five calendar years after incorporation of the company:
| a) |
Newly incorporated small and medium-size special category companies: 90% reduction from current tax rate
(Business corporations that have received the Governor's verification beforehand to mainly engage in manufacturing, software, or data processing services) |
| b) |
Newly incorporated small and medium-size business corporations (excluding the above ): 50% reduction from current tax rate. |
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Corporations established between April 1, 2007 and March 31, 2010
| Eligibility |
| - |
Any corporation primarily involved in manufacturing |
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Any joint-stock corporation, unlimited partnership, limited partnership or limited liability company newly established between April 1, 2007 and March 31, 2010, with its head office located within Osaka Prefecture |
| - |
Initial capital or invested amount must be 10 million yen or less at the time of establishment |
| - |
After establishment, the company must maintain its head office in Osaka Prefecture and continue its business operations. |
| - |
The capital or invested amount must be 10 million yen or less at the end of the first business year (maximum 100 million yen from the second and subsequent business years). |
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| Tax Reduction |
Applicable to each business year ending within the five calendar years after incorporation of the company
90% reduction from current tax rate |
3) “Special Tax Incentive for Industry Clusters” (Osaka Prefecture: Reduction of Land Income Tax)
| Eligibility |
Of persons/corporations that have acquired eligible land for business purposes (excluding adult entertainment), those that have satisfied certain requirements (e.g. those for which any tax inducement and incentive payment was granted by the local government upon such acquisition) |
| Eligible Areas |
| - |
First-Class Industrial Cluster Promotion Area |
| - |
Second-Class Industrial Cluster Promotion Area |
| * |
First-Class Industry Cluster Promotion Area and Second-Class Industrial Cluster Promotion Area will be newly designated when certain requirements are satisfied on and after April 1, 2007, based on the proposals of the heads of municipalities. |
| * |
The following industry cluster promotion areas already designated on and before March 31,2007, shall be deemed as First-Class Industrial Cluster Promotion Areas. |
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Sennan City Rinku Town South and Middle Districts, Technostage Izumi, Tri-vert Izumi Western Block, Nishiki-minami-machi District, Shin-Kaizuka Wharf District, Sakai Semboku-ko Sukematsu Wharf General Logistics Information Center District, Izumisano City Rinku Town North District, Tajiri-cho Rinku Town Middle and North Districts, Hannan Sky Town, Saito Life Science Park, Tsuda Science Hills, 2nd phase district in Sakishima Cosmosquare, Hirabayashi North district in Suminoe-ku, Southeast district in Sakaihama, Nicho-naka district in Sakai-shi Chikko-shin-machi, Shiomioki district of Sakaisenboku Port, Chikiri Island (Hannan District 2), Misaki-cho Tanagawa Ocean-Front District, Food-Processing Zone of Misaki-cho Tanagawa Higashibata District |
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| Eligible Land |
| - |
First-Class Industrial Cluster Promotion Area
Buildings newly constructed within the relevant areas within the target duration (from the publicly announced date of designation of the area to March 31, 2010) and land on which they are constructed |
| * |
In the case of buildings, only those for which construction is commenced within the target duration are eligible |
| * |
In the case of land, building construction must be commenced within one year of acquisition |
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Second-Class Industrial Cluster Promotion Area
Buildings and land thereof in the relevant areas, acquired within the target duration (from the designation date for each area to March 31, 2010) |
| * |
In the case of buildings that are not newly constructed (in other words, sold/purchased, exchanged, and donated, etc.), only those acquired during the target duration are eligible. |
| * |
In the case of land, only when either of the following is implemented within one year: |
| * |
Construction of buildings (only those newly constructed or enlarged) eligible for the Second-Class area is commenced in the land. |
| * |
Buildings eligible for the Second-Class Area are acquired. |
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| Tax Reduction |
50% of the applicable land acquisition tax (up to 200 million yen) |
4) Tax Inducements and Incentive Payments from Local Municipalities
| Municipality |
Eligibility |
Incentive Payment Amounts |
| Sakai City |
Companies (small and medium-size companies only) that invest 100 million to 60 billion yen in suitable factory sites located within the oceanfront zone
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In accordance with the amount of invested fixed assets, amount equivalent to 50% to 80% of fixed property tax/urban planning tax/tax assessed for offices for 5 or 10 years |
| Kishiwada City |
Companies that acquire land or construct buildings in selected area(s) announced by the Mayor located within the site reclaimed through Hannan District 2 development project |
The equivalent of amount of fixed property tax levied on and paid for in regards to the acquired land or buildings for 10 years (2 years for depreciable properties)
For leased land, 500 yen/m2 for the land area for 5 years (5 years for buildings and 2 years for depreciable properties) |
| Ikeda City |
Companies, etc. that acquired land, buildings, or depreciable properties within the City between April 1, 2001 and March 31, 2004, and commenced business operations |
Amount equivalent to one half or one third of fixed property tax imposed on the relevant fixed properties for 3 years |
| Izumiotsu City |
Companies that acquire or lease 1,500 m2 or more land in selected area(s) announced by the Mayor located within the oceanfront zone designated in the fundamental concept, and build offices on such land within one year of acquisition/lease |
Amount equivalent to up to 50% of fixed property tax for 5 years |
| Takatsuki City |
Employers who newly establish or add offices within the city with total floor space of more than 1000 m2 or with more than 100 employees |
Amount equivalent to tax assessed on office for 5 years
(The upper limit for each year is 100 million yen.) |
| Kaizuka City |
Companies that acquire or lease land within the industry cluster area to construct buildings to use for its businesses |
Amount equivalent to fixed property tax or to annual rent of leased land for 3 years, up to the amount equivalent to that of municipal subsidy |
| Hirakata City |
Companies that build facilities for technological development, etc. or industrial facilities with product development function, etc. in Tsuda Science Hills |
500 yen/m2 for acquired land area and total floor area (up to amount equivalent to 50% of fixed property tax) for 5 years |
| Ibaraki City |
Companies that newly acquire or lease 500 m2 or more of land within the city |
Amount equivalent to 50% of fixed property tax or urban planning tax for 5 years |
| Izumisano City |
Those that build new buildings to use for its business or those that acquire or lease land for such buildings and commence their construction within a year since acquisition/leasing in Rinku Town |
Amount equivalent to one fifth of fixed property tax levied on acquired land or a building, or municipal subsidy on leased land for 5 years |
| Izumi City |
Companies that acquire or lease 1,500 m2 or more of land in suitable factory sites and/or areas strategically developed based on the fundamental concept of the city |
1,000 yen/m2 of acquired land or 500 yen/m2 of leased land for 5 years |
| Settsu City |
Corporations, etc. to be newly involved in wholesaling and retailing operations within the City, expected to pay the City the annual general taxes of 100 million yen or more |
The lesser of either the amount equivalent to five hundredths of the annual taxable sales for the relevant year or 50% of the amount after 100 million yen is deducted from the general tax paid for the largest tax item to the City for 5 years (up to 300 million yen) |
| Higashi-Osaka City |
Those who newly establish manufacturing businesses on the standard area (total floor space of 1,000 m2) or larger in manufacturing districts/exclusive manufacturing districts in the City, among others |
Certain ratios of fixed property tax/urban planning tax levied on land/buildings for 3 years |
| Those who are deemed as eligible in the light of the Guidelines for Subsidies for Promotion of Manufacturing Sites in Higashi-Osaka City |
Amounts equivalent to 50% of agreed interests paid for governmental loans utilized for establishing business within the City for 3 years |
| Sennan City |
Companies that newly acquire land to establish new business premises in Rinku Town (all of the South District and part of the Middle District) |
Amounts equivalent to 50% of fixed property tax/urban planning tax levied on acquired land for 5 or 4 years |
| Hannan City |
Companies, etc. that acquire, or contract term leasehold interests on, 1,000 m2-land in the site dedicated to business operations within Hannan Sky Town, for information technology business or R&D projects |
| - |
500 yen/m2 of acquired (leased) land or building construction area (upper limit: amounts equivalent to fixed property tax/municipal subsidy) for 5 years |
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Amounts calculated by multiplying 200,000 yen by the number of regular new employees in the City, who have been employed for 6 months or longer as of the date on which the business has been in operation for full three years, and expected to remain employed (up to 10 million yen) |
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| Tadaoka-cho |
Those who have newly constructed or expanded highly sophisticated factory facilities employing 200 or more employees within the Town (worth 500 million yen or more) |
80%-40% of the additional fixed property tax (including urban planning tax) increased in connection with the new establishment or expansion for 3 years |
| Tajiri-cho |
Companies and other entities that acquire or lease the relevant land in Rinku Port North or South between January 1, 2002 and March 31, 2009, commence construction of the relevant buildings within one year, and own these properties |
Amounts equivalent to 50% of fixed property tax levied on the relevant land/buildings for 5 years (in the case of leased land, amounts equivalent to 50% of the lesser of either the rents or the municipal subsidies) |
| Misaki-cho |
Industrial categories determined by the town mayor, based on the Japan Standard Industry Classification |
| - |
Amounts equivalent to 50% of fixed property tax levied on land/buildings for offices or leased properties for 5 years |
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Amounts calculated by multiplying 100,000 yen by the number of employees who have been employed for one year or longer since the date of new recruitments for 3 years (up to 2 million yen) |
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Amounts calculated by multiplying 30/100 by the amount of water charges for 3 years (upper limit: 1 million yen per annum) |
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Amounts equivalent to 10-40% of the purchase prices of the land for offices or leased properties, acquired from the Town or the property ward (up to 300 million yen) |
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