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Fukushima regional base enhancement promotion system

Expansion (including inward direct investment)

Locate headquarters in Fukushima Prefecture Companies add new headquarters

Employment promotion tax system

  1. For the corporation as a whole, if the increase in employee numbers is 10% or more, a tax credit of ¥500,000 per employee
  2. For the corporation as a whole, if the increase in employee numbers is less than 10%, a tax credit of ¥200,000 per employee

Office tax reduction

15% special depreciation or 4% tax exemption

Transferred businesses

Transfer headquarters functionality from 23 Wards of Tokyo to Fukushima Prefecture

Employment promotion tax system

  1. For the specified business facility, if the increase in employee numbers is 10% or more for that period, a tax credit of ¥500,000 per employee,
    Or, a ¥200,000 tax exemption (first year) (however, upper limit of the increase in employee numbers for the corporation as a whole)
  2. In addition to 1, there is an additional ¥300,000 tax exemption per businesses for additional workers for the corresponding business office for the corresponding period, including those who have moved from the 23 Wards of Tokyo *2. continues for a maximum of 3 years However, this does not apply after a drop in employee numbers at the corresponding specified business facility or corporation

Office tax reduction

25% special depreciation or 7% tax exemption

  • Specified business facilities (head office functionality) refers to those business offices or research departments that have a "research and planning department," "information processing department," "research and development department," "international business department," or "other administrative business departments," or that are training institutes that fulfill an important role. This does not cover factories or stores.

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