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Tax Benefit

Prefectural Tax Exemption System for Regional Promotion
(cultural and academic research region)

Applicable Area Cultural and academic research zones (portions of Kyotanabe, Kizugawa, Seika)
Eligible Facility Research facilities
Prerequisite Required funding amount for acquisition of research facilities is 200 million yen or more.
Preferential Measure Real estate tax and property tax applied on a differential basis (for a period of three years)

 

Kyoto Prefecture Special Taxation for Regional Development
(depopulated area)

Applicable Area Depopulated area (Kyotango, Nantan, Wazuka towns etc.)
Eligible Facility Factories, etc.
Prerequisite Companies that have acquired manufacturing facilities equivalent to 27 million yen or over
Preferential Measure 3-year exemption of a part of enterprise tax, exemption of a part of real estate tax, 3-year exemption of a part of fixed asset tax

 

Kyoto Prefecture Special Taxation for Regional Development
(Peninsular area being promoted)

Applicable Area Promoted peninsula area (Kyotango City, Miyazu City, Yosano Town, Ine Town)
Eligible Company Factories, etc.
Prerequisite The company whose manufacturing facilities are equivalent to 5 million yen or over
*The acquired amount for funding of 10 million to below 50 million yen shall be 10 million yen, and for funding that exceeds 50 million yen, the amount shall be 20 million yen.
Preferential Measure Preferential measures are available for Enterprise taxes/Differential taxation (for a period of three years), Real estate taxes/Differential taxation, Fixed asset taxes/Differential taxation (for a period of three years)

 

Kansai ScienceCity Tax Benefit (special exception)

Special Taxation measures for Culture and Academic Research Center based on the construction promotion law for Kansai Science City

Corporation Tax
Special Content General amortization and special amortization
6% of special amortization 12% of special amortization
Eligibility Building and its attached structures Machines devices
Special Prerequisite
  1. Over 200 million yen or more fund to acquire the culture and academic research center for research related to development of technology (excluding acquisition of land)
  2. Certification from the Minister of Land, Infrastructure, Transport and Tourism to prove the company will invest to achieve the construction plan
  3. Each machine or device must cost over 2.4 million yen or more

 

Special Exemption for Taxes on Facilities Based on the General Act on Special Districts

Corporation Tax
Special Content and Eligibility Special depreciation 25% Building and annex facilities and structures Over 100 million yen
50% Machinery and equipment Over 20 million yen per piece
Instruments and equipment for development and research Over 10 million yen per piece
Tax credits 8% Building and annex facilities and structures Over 100 million yen
15% Machinery and equipment Over 20 million yen per piece
Instruments and equipment for development and research Over 100 million yen
Special Prerequisite Eligible parties Corporations that submit the blue declaration form, and are designated corporations according to the stipulations of the General Act on Special Districts
Eligible projects Medical/pharmaceutical products, medical devices, cutting-edge medical technology (regenerative medicine), preventive medicine, batteries, smart communities
Eligible areas A portion of Kyoto Prefecture in the Science City area

Real Estate Acquisition Tax
Special Content
  • Land: tax preferential from 4.0% to 0.4%
  • Building: tax preferential from 4.0% to 0.4%
Eligibility Buildings and the land on which the building stands
Special Prerequisite
  1. Acquisition after the agreement of construction plan
  2. Over 200 million yen or more fund to acquire the culture and academic research center for research related to development of technology
  3. Certification from the Minister of Land, Infrastructure, Transport and Tourism to prove the company will invest to achieve the construction plan
  4. The construction of the relevant buildings must be started on the land within 1 year from the next day of acquisition

Real Estate Acquisition Tax
Special Content As much as 50% reduction
Eligibility For factories Over 27 million yen
For laboratories and development facilities Over 50 million yen
Land in the lots above
Special Prerequisite Eligible parties Parties who newly build, renovate, transfer or rebuild factories (conditioned on job creation)
Eligible projects Manufacturing, software development, information processing service

Fixed Asset Tax
Special Content The 1.4% tax rate will be deducted every year
First year: 0.14%
Second year: 0.467%
Third year: 0.933%
Eligibility Buildings and the land on which the building stands
Special Prerequisite
  1. Acquisition after the agreement of construction plan
  2. Over 200 million yen or more fund to acquire the culture and academic research center for research related to development of technology
  3. Certification from the Minister of Land, Infrastructure, Transport and Tourism to prove the company will invest to achieve the construction plan
  4. The construction of the relevant buildings must be started on the land within 1 year from the next day of acquisition

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For Tax Preferential Measure information, click here