FUKUSHIMA INDUSTRIAL LOCATION GUIDE

Special tax regulations according to the "Fukushima Special Zone for Promoting the Investment in the Reconstruction of Industry" (tax benefits)

Special tax regulations according to the "Fukushima Special Zone for Promoting the Investment in the Reconstruction of Industry" (tax benefits)

Purpose and overview Special measures on taxation will be taken for businesses operating reconstruction promotion businesses within the prefecture's specified reconstruction industrial accumulation zone.
Targeted zones Specified reconstruction industrial accumulation zone within the prefecture (Coastal Region, etc. in Fukushima)
Targeted businesses Reconstruction promotion business:
< Manufacturing business-related >
(1) Transportation machinery-related industry, (2) electronic machinery-related industry, (3) telecommunications-related industry,(4) medical-related industry, (5) energy-related industry, (6) food and beverages-related industry,(7) environment and recycling-related industry, (8) local resources-utilizing industry (excluding forestry-related)
※The manufacturing business facility maintenance work (building construction and leasing business associated with (1) through (8)) < Agriculture, forestry and fisheries-related >
(9) Local resources-utilizing industry (forestry-related), (10) agriculture-related industry, (11) fishery-related industry
Details of Special Measures (1) Reduction in corporate taxes for newly established companies that set up new locations
(2) Special depreciation or tax deduction relating to investments in machines and devices, buildings, etc.
(3) Tax deduction of 10% on the salaries paid to disaster-affected employees
(4) Special depreciation and tax amount deduction for development research assets
(5) Tax exemptions on business taxes,
real estate acquisition taxes and fixed asset taxes incurred due to new and increased facilities and equipment
(※only in cases of the receipt of the designation of (1), (2), and (4))

For more information, please contact below.

●For further information, please contact Investment Promotion Division, Commerce, Industry & Labor Department, Fukushima Prefectural Government.

Phone.024-521-7280