| Special measures for the reopening of business by those affected by disasters and promoting the starting of new businesses in zones where evacuation orders have been lifted (Tax system to promote company establishment) | Special measures relating to the promotion of the Fukushima Innovation Coast Framework (Innovation Tax System) | Special measures relating to specified business activities for responding to the effects on the business management due to harmful rumors in Fukushima (Rumor Damage Tax System) | |
|---|---|---|---|
| Purpose and overview | Special measures on taxation will be taken for businesses who operate reconstruction and recovery businesses in zones where evacuation orders have been lifted, in order to support the reopening of business by those affected by disasters and promoting the starting of new businesses. | Special measures on taxation will be taken in order to support the initiatives of the focal areas relating to the promotion of the Fukushima Innovation Coast Framework, for businesses operating new industry-creation promotional activities within the specified new industry-creation promotional business area. | Special measures on taxation will be taken in order to respond to damages to the agriculture, forestry and fisheries as well as the tourism industry caused by harmful rumors that still remain, for businesses operating specified activities to deal with the specified damages caused by rumors*2 that impact its management. |
| Targeted zones | Industrial Location Promotion Zones: Areas where evacuation orders have been lifted Certified specified reconstruction and recovery base-located areas |
New industry-creation promotional business areas: Areas located within the Fukushima International Research and Industrial City Zone (*1) in which the implementation of new industry-creation promotional activities is recognized as being particularly effective in forming and activating the industrial accumulation. |
59 municipalities within the prefecture |
| Targeted businesses | Reconstruction and recovery business in areas where evacuation orders have been lifted: Businesses which contribute to the securing of employment opportunities as well as the promotion of the reconstruction and recovery of areas where evacuation orders have been lifted |
New industry-creation promotional business: Businesses which contribute to the creation of new industry or the promotion of the international competitiveness in industries, as well as being the core of the formation and activation of industrial accumulation in the Fukushima International Research and Industrial City Zone |
Specified business activities: Development of new businesses, start of new business through business reorganization or the withdrawal from business with low profitability, business revitalization, capital investment, and other business activities in order to address the impact caused by specified harmful rumors on the business |
| Details of Special Measures | (1) Special depreciation or tax amount deduction relating to investment towards machines and devices, buildings, etc. (2) 20% tax amount deduction for amount paid for employee salaries, etc. subject to evacuation (3) Taxation extension for up to three years for businesses preparing for reopening of their businesses in the future (4) Tax exemption, etc. from business tax, real estate acquisition tax, and fixed assets tax due to new or additional facilities/equipment |
(1) Special depreciation or tax amount deduction relating to investment towards machines and devices, buildings, tools and equipment, etc. (2) 15% tax amount deduction for amount paid for employee salaries, etc. subject to evacuation or specified employees (3) Special depreciation and tax amount deduction for development research assets (4) Tax exemption, etc. from business tax, real estate acquisition tax, and fixed assets tax due to new or additional facilities/equipment |
(1) Special depreciation or tax amount deduction relating to investment towards machines and devices, buildings, tools and equipment, etc. (2) 10% tax amount deduction for employee salaries, etc. paid to specified employees affected by disasters, etc. (3) Tax exemption, etc. from business tax, real estate acquisition tax, and fixed assets tax due to new or additional facilities/equipment |
*1 15 municipalities of Iwaki City, Soma City, Tamura City, Minamisoma City, Kawamata Town, Hirono Town, Naraha Town, Tomioka Town, Kawauchi Village, Okuma Town, Futaba Town, Namie Town, Katsurao Village, Shinchi Town, Iitate Village
*2 Poor sales in agriculture, forestry and fisheries products and processed products and the low number of tourists that have resulted from misunderstandings of the current state of radioactive contamination
◎ For more information, please contact below.
● For Tax system to promote company establishment: Planning and Coordination Division Phone: 024-521-7129
● For Innovation Tax System:Fukushima Innovation Coast Framework Division Phone: 024-521-7853
● Regarding Tax System to Counter Harmful Rumors: Harmful Rumors and Fading Disaster Memories Countermeasure Policy Unit Phone: 024-521-1129
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03Japan’s Top-level Financial support
05Features of each district
