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Other preferential taxation measures

(as of April 1, 2015)

Fukushima Prefectural tax special tax measures

Covered areaConditions for coverageEnterprise taxFixed asset taxReal estate acquisition tax
Low population density district Factory production facility acquisition cost ¥270 million or more
  • 3 years
  • Tax exemption
  • 3 years
  • Tax exemption
  • When acquired
  • Tax exemption
Areas in which nuclear power generation facilities are located Factory production facility acquisition cost ¥270 million or more
  • 3 years
  • Differential tax
  • 3 years
  • Differential tax
  • 3 years
  • Differential tax
Concentrated area based upon the Act on the Promotion of Establishment of Enterprises Manufacturing business creation (excluding agriculture, forestry, and fishing-related industries) ¥200 million or more - -
  • When acquired
  • Tax exemption
Business creation (excluding agriculture, forestry, and fishing-related industries) ¥200 million or more - -
  • When acquired
  • Tax exemption
  • Fixed asset taxes give priority to municipal ordinances, therefore please consult with the tax department in each municipality.
    For details, please consult off development office tax departments in each region.

Ordinances related to exemption of prefectural tax in Fukushima Prefecture recovery production industry concentrations

Covered areaConditions for coverageEnterprise taxFixed asset taxReal estate acquisition tax
Recovery production industry concentrations Specified businesses or corporations putting in place "production concentration businesses" in recovery production industry concentrations, that guarantee employment opportunities.
  • 5 years
  • Tax exemption
  • 5 years
  • Tax exemption
  • When acquired
  • Tax exemption

Ordinances related to exemption of prefectural tax in Fukushima Prefecture business siting promotion areas and zones with canceled evacuation directives

Covered areaConditions for coverageEnterprise taxFixed asset taxReal estate acquisition tax
Business siting promotion areas New businesses that have received prefectural approval for regional recovery restoration business implementation plans in zones such as those with canceled evacuation directives.
  • 5 years
  • Tax exemption
  • 5 years
  • Tax exemption
  • When acquired
  • Tax exemption
Areas with canceled evacuation directives, etc. *2 Existing businesses that are recognized by the prefecture has having a business location within the zones under evacuated orders as of March 11, 2011.
  • *2 Covered cities, towns, and villages: of Tamura City, Minamisoma City, Kawamata Town, Tomioka Town, Okuma Town, Futaba Town, Namie Town, part of Iitate Village, Hirono Town, Naraha Town, and all of Kawauchi Village (as of April 1, 2014)

Covered area

* Divisions between cities, towns, and villages are as of March 31 2016.

Contact

development office tax departments in each region.

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