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企業立地の優遇制度
Business Establishment Subsidy    Flow of Granting Subsidies    Q&A for Subsidies

Business Establishment Subsidy

(1)Tochigi Prefecture Business Establishment & Clusters Promotion Subsidy    (2)Tochigi Prefecture Industry Settlement Clusters Promotion Support Subsidy    (3)Tochigi Prefecture Headquater Facility Establishment Subsidy
(1) Tochigi Prefecture Business Establishment & Clusters Promotion Subsidy
Purpose To promote establishment in Tochigi Prefecture of new business facilities, factories, etc. (*1) that function as R&D facilities or headquarters functions.
Subsidy Requirements
  1. Acquire the targeted land between April 1, 2016 to March 31, 2021, acquire the buildings for factories, etc. and start operation within 5 years.
  2. <Targeted Land>
    ① Industrial parks designated by the governor.
    ② Industrial attraction areas (*2) of and 9,000u or more land area.
    ③ Total land area of 10 hectares or more.
    ④ Old factory sites (*3) that not comply with the above ① through ③, and with a total land area of 1,000 u or more.
    ⑤ Total land area of 1,000u or more that does not comply with the above ① through ④ (manufacturing industry only)
    ⑥ Total land area of 1 hectacre or more that does not comply with the above ① through ④ (only road freight transpotation industry, wearhousing industry, and packing industry only)

  3. Acquire land within Tochigi Prefecture between April 1, 2016 to March 31, 2021; acquire the buildings for factories, etc. that function as R&D facilities or headquarters; and start operation within 5 years.

  4. Acquire buildings that function as R&D facilities or headquarters, and start operation on presently owned grounds. In accordance with construction contract agreements, construction of the buildings must be started between April 1, 2016 and March 31, 2021.
※ In any of the above cases, relocation within Tochigi (*4) will not be covered. However, it will be covered if the relocation site is an industrial park designated by the governor and the total floor area of the building is 3,000 u or more.
※ If the above ④ ⑤ are applied, one or more full-time employees (limited to those who are registered residents in Tochigi Prefecture) shall be newly employed in accordance with the commencement of the business.
※ If the above ⑥ is applied, five or more full-time employees (limited to those who are registered residents in Tochigi Prefecture) shall be employed in accordance with the commencement of the business.
Subsidy Targets ・Land  ・Buildings  ・Production Facilities
Target Industries Manufacturing, road cargo transportation, warehousing, packaging, wholesaling, retailing (limited to physical distribution facilities), plant factories, the 16 industries specified in the former Intelligent Location Act (*5), and the data centers (*6).
※ Subsidy requirements ② and ③ above are applicable for manufacturing, plant factories and the 16 industries specified in the former Intelligent Location Act.
Subsidy Amount ・Land: 3% of the real estate acquisition tax base amount.
・Buildings: 4% of the real estate acquisition tax base amount.
・Production Facilities: 5% of the equivalent amount of production facilities for the total invested fixed asset amount (*6) of land, buildings, and production facilities exceeding 3 billion yen.
【Food Valley Special Approval】 for food-related companies, 5% of the total invested fixed asset amounts for production facilities (no minimum amount established).
Limit Amount 3 billion yen
*Or the total amount of both subsidies if the Settlement Clusters Promotion Support Subsidy is also applied at same time.
Applicable Period Until the end of the 2021 fiscal year (March)
※ In order to be eligible for this subsidy, an advance notification shall be submitted, ① in case of land acquisition, within 6 months from the date of the acquisition or ② in case of no land acquisition, prior to the commencement of construction or acquisition of factories, etc.
※ For handling this subsidy, please contact the Department of Industry, Labor and Tourism, International Section TEL: 028-623-3165.
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(2) Tochigi Prefecture Industry Settlement Clusters Promotion Support Subsidy
Purpose To promote settlements by supporting new construction, extension, or reconstruction of existing company factories and other facilities (*1) in Tochigi Prefecture.
Subsidy Requirements

Acquire buildings for factories or other operations and start operation. In accordance with construction contract agreements, construction of the buildings must be started between April 1, 2016 and March 31, 2021.
<Requirements for the Subsidy>
Companies must meet all the following conditions:
@ Have been operating in Tochigi Prefecture for 5 or more years.
A Have 100 (or 20 for small and medium enterprises) or more regular employees, and maintain and secure this standard number of employees after starting operation.
B Have invested 500 (200 for small and medium enterprises) million yen or more in buildings such as factories.
※ However, even if building investments are small-scale (over 20 million yen), a company may qualify for the subsidy if fixed assets of manufacturing equipment (*7) exceed 3 billion yen.
<Target Area>
・All areas in Tochigi Prefecture.
・Land acquisition is not a requirement.

Subsidy Targets ・Buildings  ・Production Facilities 
Target Industries Manufacturing, plant factories, road cargo transportation, warehousing, packaging, and manufacturing or plant factory research facilities.
Subsidy Amount ・Buildings: 4% of the real estate acquisition tax base amount.
・Production facilities: 5% of the equivalent amount of production facilities for the total invested fixed asset amount (*6) of land, buildings, and production facilities exceeding 3 billion yen.
・ Large manufacturers: 5% of the equivalent amount of production facilities for the total invested fixed asset amount (*6) of production facilities exceeding 3 billion yen.
【Food Valley Special Approval】: for food-related companies, 5% of the total invested fixed asset amounts for production facilities (no minimum amount established).
Limit Amount 3 billion yen
*Or the total amount of both subsidies if the Industry Establishment & Clusters Promotion Subsidy is also applied at same time.
Applicable Period Until the end of the 2021 fiscal year (March)
※ In order to be eligible for this subsidy, the target industry business operation application shall be submitted prior to the commencement of construction of buildings such as factories, or inheritance acquisition of factories, etc.
※ For handling this subsidy, please contact the Department of Industry, Labor and Tourism, International Section. TEL: 028-623-3165.
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(3)Tochigi Prefecture Headquater Facility Establishment Subsidy
Purpose To promote the establishment of facilities serving as headquaters in Tochigi Prefecture.
Subsidy Requirements

Lease buildings, etc., and establish headquarter facilities from April 1, 2016 - March 31, 2021.
<Subsidy Target>
One of the following requirements must be met:

  1. The operator must have been authorized by the Regional Vitality and Improvement and Designated Regional Business Facility Construction Plan for regional recovery.
  2. Business headquarters must be outside of Tochigi Prefecture (limited to businesses whose latest accounting period sales exceed 10 billion yen)

Subsidy Amount Within half of rental expenses
Subsidy Period For 3 years
Amount Limit 2 million yen
Applicable Period Until the end of the 2021 fiscal year (March)
※ For more information, please contact the Department of Industry, Labor and Tourism, International Section TEL: 028-623-3165.
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*1 Factories and more: factories, warehouses, offices, research laboratories, plant factories (cultivation facilities which enable year-round and planned production of plants such as vegetables. This is done through advanced environmental controls based on the monitoring of environments and growing within protected horticulture. They cultivate by controlling growing environments [light, humidity, temperature, carbon dioxide concentration, nutrients, water, etc.] for plants at inside the facility), and other buildings installed with the above.
*2 Industrial attraction areas: industry introduction districts of the Act on the Promotion of Introduction of Industry into Agricultural Regions, underdeveloped areas of the Underdeveloped Area Industry Development Promotion Act, unpopulated areas of the Act on Special Measures for Promoting Independence for Underpopulated Areas, factory suitable sites prescribed in the Factory Location Act, industry areas & industry exclusive areas prescribed in the City Planning Act.
*3 Old factory sites: land previously used for factories, etc., but not currently operating, as well as left over unused land or factories (except land within the urbanization control areas)
*4 Relocation within Tochigi (regional relocation): existing factories (etc.) must be closed, and new facilities must be rebuilt with acquired land within Tochigi.
*5 Sixteen industries specified in the former Intelligent Location Act: software businesses, information processing services, information provision services, advertising, displaying, designing, engineering, natural science laboratories, leasing, industrial machinery equipment rental, office equipment rental, machinery repairing, industrial facility cleaning, non-destructive inspection, management consulting, machine designing.
*6 Data Centers: buildings specializing in installing computers or related machine, equipment, etc. and managing data.
*7 Invested fixed asset amount for production facilities: tax base amount of fixed asset tax for production facilities.
*8 Facilities serving as headquarters: headquarters, research facilities, etc.



Flow of Granting Subsidies

※ For further details, please contact the Department of Industry, Labor and Tourism, International Section TEL: 028-623-3165.
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Q&A for Subsidies

Q1: What kind of articles are eligible for the production equipment subsidy?
A1: Within the depreciaiton assets prescribed in the Local Tax Act (1950 Act No. 226) Article 341 item (iv), the machinery and equipment described in the Corporate Tax Act Ordinance Order (1965 Cabinet Order No. 97) Article 13 item (iii) fall within the scope.
Q2: In what kind of cases is the production equipment subjected for the subsidy?
A2: If the total sum of either the land acquisition price or the real estate acquisition tax base amount for the land (whichever is lower), either the buildings acquisition price or the real estate acquisition tax base amount for the buildings (whichever is lower), a tax base amount of production facilities registered in the depreciation assets tax ledger prescribed in the Local Tax Act Article 341 item (14) exceeded 3 billion yen, production equipment can be subjected for the subsidy.
Q3: What kind of industries are included in the food-related industries subject to the food valley special approval?
A3: Industries related exclusively to the following are subject:
@ Food manufacturing, beverage manufacturing, food machinery and equipment manufacturing.
A Other industries that manufacture products exclusively pertaining to food within the industries manufacturing food-related products (industries manufacturing tin or any other gilt plates for drink cans, plastic film and sheets for wrapping food, etc., industries manufacturing).
※ If company manufactures mechanical parts, etc., that are used for products other than food products, the company is not subjected to the special approval.
B Road cargo transportation, warehousing, and packaging industries exclusively handling food products, such as those planning warehouses for refrigeration, etc., facilities for food-related industries exclusively. (Only limited for the Business Establishment & Clusters Promotion Subsidy)

※ For further details, please contact the Department of Industry, Labor and Tourism, Internatironal Section TEL: 028-623-3165.
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