Incentive System of Kagawa Prefecture

Municipal Level Incentive System

Assistance System


City, Town Regulations Qualifying Conditions Assistance Inquiries
Takamatsu City Takamatsu City Business Attraction Regulations Factories, Research Testing Facilities, Transportation Facilities
+ Large Businesses: More than 100 million yen invested in fixed assets (excluding land), more than 10 new, full-time employees
+ Small/Mid-Range Businesses: More than 30 million yen invested in fixed assets (excluding land), more than 2 new, full-time employees

Information Processing Facilities
+ Call Centers: More than 30 new, full-time employees
Factories
+ Amount invested in fixed assets (excluding land) x 5%
+ 500,000 yen per person for first 10 new, full-time employees
+ 300,000 yen per person for new, full-time employees beyond the first 10
Research Testing Facilities
+ Amount invested in fixed assets (excluding land) x 7.5%
+ 500,000 yen per person for the first 10 new, full-time employees
+ 300,000 yen per person for new, full-time employees beyond the first 10
Transportation Facilities
+ Amount invested in fixed assets (excluding land) x 5%
Takamatsu City Division of Commerce, Industry, and Labor
TEL087-839-2411
(There is also a separate assistance system for tourism facilities)
  + Non-Call Center Businesses:
Large Businesses: More than 10 new, full-time employees
¥Small/Mid-Range Businesses: More than 10 million yen invested in fixed assets, more than 2 new, full time employees
Intellectual Creation Services
¥Large Businesses: More than 10 new, full-time employees
¥Small/Mid-Range Businesses: More than 10 million yen invested in fixed assets, more than 2 new, full time employees
+ 500,000 yen for one new, full-time employee
Call Centers
+ Amount invested in fixed assets (excluding land) x 5% [3 year period]
+ 200,000 yen per person for new, full-time employees(3 year period)
+ 100,000 yen per person for new, part-time workers(3 year period)
Non-Call Center Businesses
+ Amount invested in fixed assets (excluding land) x 5%
+ 500,000 yen per person for the first 10 new, full-time employees
+ 300,000 yen per person for new, full-time employees beyond the first 10
Intellectual Creation Services

+ Amount invested in fixed assets (excluding land) x 5%
+ 500,000 yen per person for new, full-time employees
note: In all cases, the maximum assistance limit is 200 million yen (For call centers: 200 million yen over 3 years)
 
Sakaide City Sakaide City Business Attraction Regulations Factories, Research Testing Facilities, Transportation Facilities
+ Large Businesses: More than 300 million yen invested in fixed assets (excluding land), more than 5 new, full-time employees
+ Small/Mid-Range Businesses: More than 100 million yen invested in fixed assets (excluding land), more than 2 new, full-time employees
Information ProcessingFacilities
+ Call Centers: More than 25 new, full-time employees
+ Non-Call Center Businesses:More than 5 new, full-time employees
Factories,Transportation Facilities
+ Amount invested in fixed assets x 5/100
+ 200,000 yen per person for new, full-time employees
(Large Businesses: beyond the 6th person, Small/Mid-range business: beyond the 3rd person)
Research Testing Facilities
+ Amount invested in fixed assets x 7.5/100
+ 200,000 yen per person for new, full-time employees
(Large Businesses: beyond the 6th person, Small/Mid-range business: beyond the 3rd person)
Industrial Location Promotion Office, Policy Division, Sakaide City TEL 0877-44-5001
    Information ProcessingFacilities(Call Centers)
+ Amount invested in fixed assets x 5/100 [3 year period]
+ 200,000 yen per person for new, full-time employees(3 year period)
+ 100,000 yen per person for new, part-time workers(3 year period)
Information ProcessingFacilities(Non-Call Center Businesses)
+ Amount invested in fixed assets x 5/100
+ 200,000 yen per person for new, full-time employees
note: In all cases, the maximum assistance limit is 100 million yen (For call centers: 100 million yen over 3 years) For land owned by the city, the land price includes the amount of fixed asset taxes
 
Kanonji City Kanonji City's Factory Establishment Promotion Regulations Factories
+ Gross floor space area greater than 1,000m2 and building area greater than 3,000m2
(In the case of expansions, the expanded production facilities must have a gross area greater than 500 m2 and the factory's total gross area after expansion must be more than 1,000m2 while the area of the entire premises must be greater than 3,000 m2 )
+ More than 5 new, full-time employees (people living within the city)
Software Companies
+ More than 30 million yen invested in fixed assets
+ More than 5 new, full-time programmers or systems engineers
Research Testing Facilities
+ Gross floor space area greater than 500m2
(In the case of expansions, the expanded research testing facilities must have a gross area greater than 500m2 )
+ More than 100 million yen invested in fixed assets
+ More than 5 new, full-time testing or research staff (people living within the city)
[Businesses Established in Areas for Introduction of Industry into Agricultural Regions]
+ A business involved with an industry designated by the Agriculture and Industry Law, and which possesses facilities used for the business's original purpose
+ Taxes covered on qualifying fixed assets (3 year period)
+ Maximum assistance limit: 10 million yen
Kanonji City Maintenance Division TEL 0875-23-3918
Sanuki City Sanuki City Industrial Location Promotion Regulations Manufacturing, Road Freight Transportation
+ Site area greater than 5,000m2 , building area greater than 1,000m2 , land excluded (land can be included when purchased from the city), more than 100 million yen invested in fixed assets, more than 5 new, full-time employees (people living within the city)
High-tech Factories (Biotechnology)
+ Building area greater than 1,000m2 , excluding land (land can be included when purchased from the city), more than 100 million yen invested in fixed assets, more than 5 new, full-time employees (people living within the city)
Software Companies
+ Building area greater than 200m2 Aexcluding land(land can be included when purchased from the city), more than 100 million yen invested in fixed assets, more than 5 new, full-time employees (people living within the city)
+ 10% of amount invested in fixed assets
+ Maximum assistance limit is 100 million yen (in the case that land is purchased from the city: 200 million yen)
+ 5 year's worth will be paid (in the case that land is purchased from the city, this will be paid in a lump sum)
Sanuki City Commerce, Industry, and Tourism Division TEL 087-894-1114 Or Sanuki City Policy Planning Division TEL 087-894-1112
Higashi Kagawa City Higashi Kagawa City Business Attraction Promotion Regulations Factories, Research Testing Facilities
+ More than 100 million yen invested in fixed assets (excluding land), more than 5 new, full-time employees (in the case of an expansion or relocation within the city, 3 people)
Information Processing Facilities
- Non-Call Center Businesses
+ More than 5 new, full-time employees from within the city
- Call Centers
+ More than 25 new, full-time employees from within the city
Factories, Research Testing Facilities
+ 10% of value invested in fixed assets (excluding land)
+ Maximum assistance limit of 100 million yen
+ Assistance up to amount of taxes paid on fixed assets (3 year period, new facilities only)
Information Processing Facilities
- Non-Call Center Businesses
+ 10% of amount invested in fixed assets (land excluded)
+ Maximum assistance limit of 100 million yen
- Call Centers
+ 10% of amount invested in fixed assets (excluding land)
+ 50% of the first year's fees for machinery and tool leasing fees that are on a lease schedule of 5 years or more
+ 200,000 yen per person for new, full-time employees from within the city
+ 50,000 yen per person for new, part-time workers from within the city
+ Maximum assistance limit of 100 million yen for total assistance for call centers
Kagawa Higashi City Commerce, Industry, and Tourism Office TEL 0879-33-2750
Mitoyo City Mitoyo City Business Attraction Regulations Factories,Transportation Facilities
+ More than 30 million yen invested in fixed assets
+ more than 5 new, full-time employees
Information ProcessingFacilities
+ Call Centers: More than 25 new, full-time employees from within the city
+ Non-Call Center Businesses:More than 5 new, full-time employees from within the city
Factories,Transportation Facilities
+ Assistance up to amount of taxes paid on fixed assets (3 year period)
+ Maximum assistance limit of 100 million yen
Information ProcessingFacilities
+ Call Centers:
+ Assistance up to amount of taxes paid on fixed assets (3 year period)
+ 50% of expenses for telecommunications equipment leasing (3 year period)
+ 200,000 yen per person for new, full-time employees from within the city(3 year period)
+ 50,000 yen per person for new, part-time workers from within the city(3 year period)
+ Maximum assistance limit of 100 million yen
+ Non-Call Center Businesses:
+ Assistance up to amount of taxes paid on fixed assets (3 year period)
+ Maximum assistance limit of 100 million yen
Mitoyo City Policy Planning Division TEL 0875-73-3010
Miki Town Miki Town Factory Construction Encouragement Regulations Factories
+ More than 100 million yen invested in fixed assets
+ More than 50 million yen invested in buildings and depreciating assets
+ More than 25 million yen spent on costs of installing new factory equipment, etc.or on expansion, more than 3 new, full-time employees from within the town
+ Assistance up to amount of taxes paid on fixed assets (4 year period) Miki Town Industry Promotion Division TEL 087-891-3308
Utazu Town Utazu Town Business Attraction Regulations Factories, Research Testing Facilities, Information Processing Facilities
More than 100 million yen invested in fixed assets (land acquisition prices excluded)
Business Facilities, Tourism Facilities
+ More than 100 million yen invested in fixed assets (land acquisition prices excluded) or equipment that has been leased for more than one year
Factories, Research Testing Facilities, Information Processing Facilities
+ Amount of investment in fixed assets related to buildings and depreciating assets x 1%(3 year period) Maximum assistance limit of 40 million yen
+ Amount of annual leasing fees related to buildings and depreciating assets x 10%
Maximum assistance limit of 10 million yen
+ 100,000 yen per person for full-time employees from within the town.
Maximum assistance limit of 15 million yen
Utazu Town Industrial Promotion Division TEL 0877-49-8009
Tono-sho Town Tonosho Town Telecommunications Business Location Promotion Assistance Guidelines People doing business in the telecommunications sector
+ More than 25 new, full-time employees from within the county
+ 150,000 yen per person for new, full-time employees from within the county(3 year period, up to 10 million yen)
+ One half of the amount of costs for training new, full-time employees (one time only, up to 10 million yen)
+ One half of the administrative office leasing costs (3 year period, up to 5 million yen per year)
+ 10/100th of hiring expenses (3 year period)
+ Maximum assistance limit of 30 million yen per company
Tonosho Town Commerce, Industry, and Tourism Division TEL0879-62-7004
Shodo-shima Town Shodoshima Town Business Attraction Promotion Regulations A business that is building a new operations site or a business that has experienced bankruptcy and whose operations site has been acquired by another business in order to restart operations
+ Amount of fixed asset taxes of more than 30 million yen
+ More than 10 new, full-time employees
+ Assistance up to amount of taxes paid on fixed assets(3 year period) Shodoshima Town Commerce, Industry, and Tourism Division TEL 0879-82-7007
Ayagawa Town Ayagawa Town Business Attraction Regulations Factories, Research Testing Facilities, Ryokan (Inns), Road Freight Transportation Businesses, Storage Businesses, Packaging Businesses, Wholesale/Retail Businesses
+ Site area greater than 3,000m2 and building area greater than 1,000m2
+ More than 5 new, full-time employees
+ Assistance up to amount of taxes paid on fixed assets (3 year period) Ayagawa Town Economy Division TEL 087-876-5282
Tadotsu Town Tadotsu Town Factory Attraction Regulations Factories
+ Site area greater than 5,000m2
+ More than 15 new, full-time employees
+ One quarter of the amount of taxes due on fixed assets on the land area concerned
+ Maximum assistance limit of 10 million yen
Tadotsu Town General Affairs Division TEL 0877-33-1110
Manno Town Manno Town Business Attraction Regulations + Site area greater than 3,000m2 , building area greater than 1,000m2
+ More than 5 new, full-time employees from within the town.
+ Assistance up to amount of taxes paid on fixed assets(3 year period) Manno Town Industry and Economy Division TEL 0877-73-0105





Tax Incentive System


  Contents of the Incentive Measures  
City, Town
Application Standards
Fixed AssetsNew employees
Incentive Measure Items Scope of Incentive Measures Application Period Application Period
Zentsuji City New Facilities: More than 50 million yen Expansions: More than 25 million yen Transfers: More than 25 million yen - Tax Exemptions Taxes on fixed assets 3 year period Zentsuji City Business Attraction Office TEL 0877-63-6315
Higashi Kagawa City Newly Expanded Facilities: More than 25 million yen - Non-uniform Tax Exemptions One half of standard amount of taxes on fixed assets 3 year period Higashi Kagawa City Tax Division TEL 0879-26-1216
Newly Expanded Facilities: More than 27 million yen - Tax Exemptions Taxes on fixed assets(Assets related to the Introduction of Industry into Agricultural Regions) 3 year period
Mitoyo City Newly Expanded Facilities: More than 30 million yen More than 20 full-time workers Tax Exemptions Taxes on fixed assets
(Assets related to the Introduction of Industry into Agricultural Regions)
3 year period Mitoyo City Policy Planning Department TEL 0875-73-3010
Tonosho Town Newly Expanded Facilities: More than 27 million yen - Tax Exemptions Taxes on fixed assets
(Only for "Depopulated Areas")
3 year period Tonosho Town Tax Division TEL 0879-62-7001
Ayagawa Town Newly Expanded Facilities: 30 million yen - Tax Exemptions Taxes on fixed assets
(Assets related to the Introduction of Industry into Agricultural Regions)
3 year period Ayagawa Town Economy Division TEL 087-876-5282
Kotohira Town Newly Expanded Facilities: More than 27 million yen - Tax Exemptions Taxes on fixed assets
(Only for "Depopulated Areas")
3 year period Kotohira Town Tax Division TEL0877-75-6703
Manno Town
(Old Manno Town, Old Chunan Town)
Newly Expanded Facilities: More than 30 million yen - Tax Exemptions Taxes on fixed assets
(Assets related to the Introduction of Industry into Agricultural Regions)
3 year period Manno Town Industry and Economy Division TEL 0877-73-0105
Manno Town
(Old Kotonami Town)
Newly Expanded Facilities: More than 27 million yen - Tax Exemptions Taxes on fixed assets
(Only for "Depopulated Areas")
3 year period Manno Town Industry and Economy Division TEL 0877-73-0105


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