Preferential treatment system

Strategic Enterprise Attraction Subsidiaries

指定要件等 補助対象経費 補助率 補助上限額
対象企業 新設等 新規土地 取得面積
（*1）		 初期投資額
(土地購入費、土地造成費を除く)		 操業開始時の新規地元正規雇用人数
（*2）		 一般枠 地域活性化枠（*3）
施
設
補
助
型
（*4）		 （１）輸送用機械関連産業・医療福祉機器関連産業・半導体関連産業である製造業、研究所
（２）企業立地促進法に基づき国から同意を受けた基本計画において集積業種として指定された業種
（３）知事が特に認める企業		 新設・増設 1,000m2
以上		 40億円以上
（地域活性化枠においては20億円以上）		 50人以上
（地域活性化枠においては25人以上）		 投下固定資産額（土地購入費、土地造成費を除く） 2.5％以内 5％以内 ３５億円
雇
用
奨
励
型
（*4）		 新設・増設 1,000m2
以上		   20人を超える人数（地域活性化枠においては10人を超える人数） 20人を超える人数（地域活性化枠においては10人を超える人数） 20人を超える人数
1人あたり60万円		 10人を超える人数
1人あたり120万円		 １億円
研究所においては、研究員3人以上。 研究所においては、研究員1人から 研究所においては、研究員1人あたり120万円

*1　県内で新設を行う際に新たに取得する土地面積が1,000㎡以上であること。
*2　新設、増設に伴い期間を定めずに新たに雇用され、県内に住所を有する者。
*3　地域活性化枠とは辺地地域、過疎地域、準過疎地域、特別豪雪地域を対象とし、そのうち独自の優遇制度を有する市町村とする。
*4　施設補助型と雇用奨励型の併用は不可。

Fukushima Prefecture Enterprise Location Fund Loan System

Enterprises
  1. Enterprises establishing new business at sites suitable for plants, industrial parks of agri-industrial sites in Fukushima Prefecture, and those expanding or moving their facilities to such site.
  2. Enterprises dealing in the following activities.
    A. Manufacturing, Road fright transport, warehouse, packing, and wholesale business.
    B. 16 designated businesses.
  3. In principle, priority is given to medium-sized enterprises, as prescribed by the Small and Medium Enterprise Law, Article 2.
  4. In principle, enterprises will hire five or more new employees, and will guarantee that 20% of those employees will be residents of the Power-resourse regions (52 cities, towns, and villages in the prefecture(*1)).
Applicable Business
  1. Acquisition cost of machinery and equipment
  2. construction cost for facilities (including building costs)
  3. Acquisition and development cost of land
Terms and Condition
  1. Financing period : 10 years or less (2 years grace period included)
  2. Interest rate : Fixed rate of 1.9% annually or variable rate of 1.2% (reviewed twice yearly)
    *interest rates as of February 2007
  3. Financing limit : 200 million yen per enterprise (500 million yen if approved by the prefectural governor)
    *Limited to 70% of total applicable business expenses
Financial institutions Commercial banks having offices in the prefecture, the Central Bank for Commercial and industrial Cooperatives, or shinkin banks in the prefecture.

◇Industry-supporting service providers (16 designated business types)

  1. 1)Natural science research center
  2. 2)Information processing service
  3. 3)Machinery design
  4. 4)Software
  5. 5)Engineering
  6. 6)Commercial design
  7. 7)Information supply service
  8. 8)Advertising
  9. 9)Display
  10. 10)Management consulting
  11. 11)Machinery repair
  12. 12)Nondestructive testing
  13. 13)Industrial facility cleaning
  14. 14)Leasing 15)Industrial machinery& equipment rental
  15. 16)Office machinery and equipment rental

Business setup promotion project subsidy near power generation depopulated area

Overview Subsidy is paid to industries to promote business setup (new or expansion) in specific area and power generation area according to the increase in the number of employees or building total area.
Area for subsidy
(specific area)		 Cities, towns and villages around the nuclear power generation area (including recycle processing facilities), power generation area for which measures should be taken or important specified area to be developed and the surrounding cities, towns and villages. Cities, towns and villages which are specified as depopulated area or coal mining area.
Major requirements for subsidy * The building shall be newly constructed or expanded (the total floor area of a building should increase).
* The number of employees will increase by 5 people or more.
* The production or sales facility or equipment will be constructed.
Upper limit of subsidy 30 million to 200 million yen according to the increase of employees and building floor area.

Local business setup support project subsidy near Fukushima Prefecture nuclear power generation facility

Outline In order to spur development in specific areas within the power supply regions, companies that locate themselves within there areas (increasing current electrical contracts or establishing new ones) will have a portion of their electricity charges subsidized.
Target region
(Specific region)		 The municipality and neighboring communities of power supply regions where nuclear power facilities or nuclear fuel cycle facilities are built in their area.
Delivery requirement *Increase contract demand with new construction or addition of power.
*Increase by more than three employees.
Period of delivery For eight years from the first application.

Preferential Tax Measure ( Fukushima Prefecture Special Tax Treatment Ordinance )

Target area Requirements for Target Body Business Tax Fixed Asset Tax Real Estate Acquisition Tax
Depopulated Area The sum of acquired industrial plant and equipment should exceed 27,000,000 yen. ･ 3 years
･ Exemption from taxation		 ･ Date of Acquisition
･ Exemption from taxation
Agri-industrial Area The sum of acquired industrial plant and equipment should exceed 30,000,000 yen.
Power plant Location Area The sum of acquired industrial plant and equipment should exceed 27,000,000 yen. 3 years
･ Taxation on a differential basis		 ･ Date of Acquisition
･ Taxation on a differential basis
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