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Tax Preferential Measure

Taxation for Promotion of Manufacturing Industry Aggregation (Kyoto Prefecture)

The company which constructs, expands, moves or renovates a factory, plant or other facilities in *Manufacturing Industry Aggregation Promotion District can have up to a 50% reduction on real estate tax by creating employment.

Areas Covered *Manufacturing Industry Aggregation Site
Eligible Company Manufacturing, software, information technology service
Eligible Facility Factories and research facilities or laboratories that are newly constructed or renovated
Prerequisite Equipment acquisition cost (except for the land):
Over 2.7 million yen for plant
Over 50 million yen for research facility or laboratory
Number of regularly employed people within the Prefecture 5 people or more at the site and the total number of people in all work sites within the Prefecture increases
Reduction Condition Up to a 50% reduction of real estate tax on land and housing (unequal taxation) *Sales, Headquarter Divisions are in eligible.
Applicable Term April 1, 2012-March 31, 2017

*Manufacturing Industry Aggregation Promotion District
A district which the prefectural governor designs after the application of local mayors to be developed as a site of manufacturing industry.