Tax system for strengthening regional bases (tax benefits)
| Purpose/Overview | When businesses who transfer or expand their headquarters apply for "their regional vitality increase region specified business facility preparation plan" to the prefecture and receive an approval for it, they get a benefit of support measures in the special provision of taxation. | |
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| Covered facilities | Specified business facilities (head office functionality) ※ ※Specified business facilities are defined as offices possessing either "investigation and planning departments, "information processing departments," "R&D departments," "international business departments," "other management and business departments," or "information services departments" (including software development); or, research facilities or training centers that play an important business role. Factories (manufacturing facilities), stores, etc. are not applicable. |
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| Primary requirements | • It should match with the regional revitalization plan of Fukushima Prefecture. • Increasing the number of employees more than 5 people (1 person for small and medium-sized businesses) at the specified business facilities (head office) functionality. ※ In the transfer type project, more than half of the employee should move from Tokyo. • The project term should be within the planning period of Fukushima Prefecture (until March 31,2029), and receive an approval from the prefecture before March 31,2024. | |
| Details of the special measures | [Transfer type] | [Expansion type] |
| ○Office tax reduction 25% special depreciation or 7% tax credit for acquisition cost of building, etc. ○Employment promotion tax system (1) Employee for additional employees in the corresponding period at a specified business facility Up to 500,000 yen per person (first year) (2) In addition to (1), there is an additional 400,000 tax credit per additional employee for the corresponding local 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  ○Transfer headquarters functionality from 23 Wards of Tokyo to Fukushima Prefecture |
○Office tax reduction ・15% special depreciation or 4% tax credit for acquisition cost of building, etc. ○Employment promotion tax system Tax credit of up to 300,000 yen per employee ○Differential tax of local tax  ○A company which locates their headquarters in Fukushima expands the headquarters ○A company which locates their headquarters in other than 23 Wards of Tokyo move to Fukushima Prefecture |
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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
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03Japan’s Top-level Financial support
- （National system）Independence & recovery support employment creation business siting subsidy
- (National system) Tsunami & nuclear disaster area employment creation business siting subsidy
- Fukushima industry enhancement company siting promotion subsidy
- Regional revitalization implementation and development promotion cost subsidy
- Subsidy to encourage transfer of head office functions to Fukushima Prefecture
- ICT office location promotion project cost subsidy (Operation costs/Initial costs assistance)
- Subsidy for companies locating in the vicinity of Fukushima Prefecture's nuclear power facilities (F subsidy)
- Exemption for taxation based on the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (tax benefit)
- Special tax regulations according to the "Fukushima Special Zone for Promoting the Investment in the Reconstruction of Industry" (tax benefits)
- Tax system for strengthening regional bases (tax benefits)
- Tax incentives faor prefectural taxes
05Features of each district
