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企業立地の優遇制度

Support Program by the Business Establishment Act

Within Tochigi Prefecture, the Supporting Programs based on the Business Establishment Act are available..

Basic Plans of the Business Establishment Act available in Tochigi

Applicable Areas Applicable Industries Planned Period

All areas within the prefecture.

Automotive & Aerospace related, Medical equipment & Parmaceuticals-related, Optical, Environment & New Energy related, Food & Its related industries. By the end of
the fiscal year 2017

Merits of the Approval of Business Establishment Plan & Plan for Making Business Innovation

Incentive Measures Guideline of Measures
 Only for Business Establishment Plan.
Special Depreciation
for Factory & Machinery, etc.
【Tax Incentives for Investment】
When a new establishment is made in accordance with the approved "Enterprise Establishment Plan", special depreciation system is applied for machinery and factory buildings acquired. (for limited industries)
Contents of Measures:Special depreciation [ Depreciation Rate] Machinery :15%, Buildings: 8%.
Minimum Acquisition Price (total amount): 10 million yen or more acquisition price for a machine and total investment amount of 300 million yen or more, building acquisition price of 500 million yen or more. (for Agricultural Forestry & Fisheries Industry-related, 5 million yen or more acquisition price for a machine and total investment amount of 40 million yen or more).
Special Provisions of
the Small and Medium-sized
Enterprise Credit Insurance Act
When investments for facilities are made in accordance with the approved "Business Establishment Plan" or "Plan for Making Business Innovation", special provisions such as raising of insurance limit amount or lowering of insurance premium rate of the small and medium-sized enterprise credit insurance are applied, and enable to facilitate the fund-raising form private financial institutions.
Raising of Insurance Limit Amount (separate its limit amount as a "Guarantee Related to Regional Industry Clusters Related Assurance").
Raising of Compensation Rate of General Insurance (80%). 
Lowering of Insurance Premium Rates.
Only for Business Establishment Plan. 
Incentive Measures on
Local Taxes
When a new establishment is made in accordance with the approved "Enterprise Establishment Plan", special provisions for taxation of fixed assets taxes by municipalities are provided for land & factory buildings acquired.
Contents of Measures: Exemption for 3 years for fixed assets tax (executed in 2 municipalities as of March 1, 2013).
Minimum Acquisition Price: 200 million yen or more total acquisition price for buildings and land for the site of the buildings (for Agricultural Forestry & Fisheries Industry-related, 50 million yen or more).

Low-interest Financing
for Small & Medium -sized Enterprises by the Japan Finance Corporation

For small and medium-sized enterprises who have the approved "Business Establishment Plan" or "Plan for Making Business Innovation", the Japan Finance Corporation offers low-interest financing.
Business for Small and Medium-sized Enterprises
Loan Limit Amount: 720 million yen (includes operation fund limit of 250 million yen).
Loan Rate:Special Rate B(special rate over 270 million) for facility funds up to 270 million yen.
Loan Period:Within 20 years for facility funds, within 7 years for operation funds).
Business for National Life
Loan Limit Amount: 72 million yen (includes operation fund limit of 48 million yen).
Loan Interest Rate:Special rate for facility funds, basic rate for operation funds.
Loan Period:Within 20 years for facility funds, within 7 years for operation funds).
Special Provisions of
the Food-Marketing Structure
Improvement Promotion Act
For fund loans necessary for business establishment by the operators who perform manufacturing and processing of food in accordance with the approved "Business Establishment Plan" or "Plan for Making Business Innovation", the Foundation of Food-Marketing Structure Improvement Promotion Agency provides obligation guarantees.
Scope of Obligation Guarantee:90% of a total sum of principal, interest, and damages of loan.
Guarantee Limit Amount:(Obligation Guarantee Fund + Permanent Property of Foundation) x 50%.
Obligation Guarantee Charge:Within 0.8% of the balance of guaranteed obligations.

※The "Business Establishment Plan" and "Plan for Making Business Innovation" need to be approved by the Governor prior to the commencement of the construction. For approval, there are criteria set by the state, so please feel free to contact us for the procedures for making the plan, required documents, and process of approval, etc.
For Inquiries:
Tochigi Prefecture Department of Industry, Labor and Tourism, International Section TEL: 028-623-2194

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