Classification:
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Special Measures for Prefectural Taxes related to Industrial Accumulation Areas
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Special Measures for Prefectural Taxes related to Business Attraction
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Special Measures for Prefectural Taxes related to the Introduction of Industrial Facilities into Agricultural Regions
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Special Measures for Prefectural Taxes related to Depopulated Areas
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Industry Category: |
Manufacturing Information Technology Information Technology Application Industries Natural Science Research Facilities
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Factories Research Facilities Information Processing Facilities Distribution Facilities
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Manufacturing Highway Freight Transportation Storage Packaging Wholesale
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Manufacturing Inns and Hotels Software Companies Stockbreeding (individuals) Marine Products iindividualsj
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| Eligible Areas: |
Industrial Accumulation Areas as listed in the "Kagawa Production Promotion Plan" (All of Kagawa)
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yFactoriesEResearch FacilitiesEInformation Processing Facilitiesz
All areas in Kagawa
yDistribution Facilitiesz
Specialty industrial areasAmanufacturing areasAagricultural industrial districtsAland suitable for factories, industrial parksAdistribution facility accumulation and promotion areas
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Among areas for the Introduction of Industrial Facilities into Agricultural Regions, the following are eligible:
Sanuki City:
Shido Seafront, Mitakabe
Higashi Kagawa City:
Minamino, Fukue, Nishiyama
Mitoyo City:
Harashimo, Nishi-no-gawa, Kouda Chuo, Ie-no-ura, Taki-no-shita,AMarutani
Ayagawa Town:
Ushikawa, Sanno, Kunihiro, Tadokoro, Higashi Tomikawa, Yokoyama Maruyama, Minami Ashibi
Manno Town:
Tsubakitani, Ikama, Miyata, Oiage, Sabumi
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Takamatsu Cityiformer Shionoe Townj Higashi Kagawa CityiFormer Hiketa Townj Tonosho Town Shodoshima Town Ayagawa Towniformer Ayakami Townj Manno Towniformer@Kotonami Townj Total: 6 cities and towns
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Terms that Apply: |
Approval according to the Industrial Location Promotion Law's "Industrial Location Plan" |
Value of buildings and depreciating assets must be more than 50 million yen More than 5 new, full-time employees
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Value of new or expanded manufacturing facilities more than 30 million yen Personnel increase of more than 15 employeesiExcept in manufacturingj
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Value of new or expanded manufacturing facilities more than 27 million yen
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Tax Item Content: |
Exemption from Real Estate Acquisition Tax
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1% reduction in Real Estate Acquisition Tax
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Exemption from Business Tax (3 year period) Exemption from Real Estate Acquisition Tax
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Exemption from Business Tax (3 year period) [5 year period for stockbreeding and marine product industries] Exemption from Real Estate Acquisition Tax
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| Term: |
Until December 19, 2012
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Until March 31, 2013
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Until December 31, 2009
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Until March 31, 2010
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Application Period: |
Application for Business Tax Exemption is due when you file your final income tax return for each fiscal year.
Application for the Real Estate Tax Exemption is due within 60 days of purchase of real estate
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