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Guide for industry | Industrial Location Promotional System

Guide for industry | Industrial Location Promotional System

Guide for Industry

industrial and Financial Support

Projects that come under "City of Toyohashi Municipal Ordinance for Industrial Location"

Industrial Location Promotional System

This system applies to companies or small/medium-sized organizations which locate their industrial and/or business facilities in a key business district or locate a factory or warehouse in an industrial site.

1.Location Incentive Grant

Requirements for Application:

Invested fixed assets shall amount to more than 240 million yen (or more than 60 million yen for a small/medium-sized enterprise), and said industrial and business facilities, factories, warehouses etc. shall be subject to the city's taxation under fixed asset tax.

Value of Incentive Grant:
  1. The grant shall be awarded for 5 years at an amount equivalent to the fixed asset tax paid in each fiscal year (on land, buildings and depreciable assets in relation to said business facilities), plus the amount paid in city planning tax. (Please note that this will apply for 3 years only in the case of depreciable assets.)
  2. The grant shall range from 20-10% of the amount of invested fixed assets relating to buildings and depreciable assets.
    (20% in case of key business district, 10% in case of industrial site )
Maximum Limit:
  1. None
  2. 300 million yen

2.Project Promotion Incentive Grant

Requirements for Application:

Said industrial and business facilities, factories, warehouses etc. must be subject to city business facility tax.

Value of Incentive Grant:

The grant shall be awarded for 5 years, and the amount will be equivalent to the portion of business facility tax paid in relation to said facilities that relates to assets or personnel.

Maximum Limit:

None

3.Employment Promotion Grant

Requirements for Application:

This grant can be applied for by companies or small/medium-sized enterprises that fulfill the requirements for the location incentive grant. In line with operational requirements, the company must newly employ more than 5 full-time workers (or more than 20 for small/medium-sized enterprises that do not have facilities in an industrial site).

Value of Incentive Grant:

Newly employed full-time worker x 400,000 yen

Maximum Limit:

40 million yen

4.Environment Grant

Photovoltaic power generation facilities

Requirements for Application:

The grant shall amount to one third of expenses relating to facilities, provided facilities generate 30Kw or more of power. (Upper limit of 1 million yen per Kw)

Maximum Limit:

15 million yen
Rainwater use facilities

Requirements for Application:

The grant shall amount to one third of expenses relating to facilities, provided facilities can store 100t or more of water (upper limit of 200,000 yen per tone)

Maximum Limit:

15 million yen
Green areas

Requirements for Application:

The grant shall amount to half the expenses related to green areas, provided green areas cover 10% or more of the site (upper limit of 10,00 yen per square meter). (Please note that where there are obligations under the Factory Location Law, this grant will only apply to those green areas in excess of obligatory requirements).

Maximum Limit:

10 million yen

Location Incentive Grant and/or New/Additional Construction Incentive Grant are granted to companies locating a factory in a specified district.

7.Location Incentive Grant

Requirements for Application:

Invested fixed assets shall amount to more than 240 million yen (or more than 60 million yen for a small/medium-sized enterprise), and said factories etc. shall be subject to the city's taxation under fixed asset tax.

Value of Incentive Grant:

The grant shall be paid over 3 years, at an amount equivalent to the fixed asset tax paid in each fiscal year (on land, buildings and depreciable assets in relation to said business facilities), plus the amount paid in city planning tax.

Maximum Limit:

None

8.Project Promotion Incentive Grant

Requirements for Application:

Said factory etc. must be subject to city business facility tax.

Value of Incentive Grant:

The amount of the grant shall be paid over 3 years, and shall be equivalent to the portion of business facility tax paid in relation to said facilities that relates to assets.

Maximum Limit:

None



GLOSSARY

Industrial and Business Facilities:

An office or research facility used for a profit-making business.

Locating:

"Locating" refers to any of the actions specified in the following articles (1) to (3):
  1. Newly or additionally constructing industrial and/or business facilities in a key business district or moving them thereto.
  2. Newly or additionally constructing a factory or warehouse in an industrial site or moving it thereto.
  3. Newly or additionally constructing a factory in a specified district or moving it thereto.

Key Business District:

A key industrial and business district of Higashi-Mikawa as specified in the Higashi-Mikawa Strategic Regional City Area Basic Project, prepared by the Promotional Committee for Development of Higashi-Mikawa Strategic Regional City Area in accordance with Article 6 of the Act Promoting Infrastructure Development and Industrial and Business Facilities Relocation to Strategic Regional Cities and approved by the Governor of Aichi Prefecture.

Factory:

Facilities used for the manufacture of goods as a profit-making business (including processing and repairs), or incidental facilities.

Warehouse:

Facilities used for storing or accumulating goods for the purpose of a company's primary business activities and incidental facilities.

Industrial Site:

A specified district developed by a national or regional public organization for the purpose of locating business facilities (restricted to districts that have been directly and newly acquired or rented by a national or regional public organization)

Invested Fixed Assets:

The appraised value of fixed asset tax registered on the city's taxation register in relation to land and buildings acquired within a certain period in order to locate industrial and/or business facilities in a key business district or locate a factory and/or warehouse in an industrial site.

Small and Medium Enterprise:

An enterprise specified in Article 2 of the Small and Medium Enterprise Basic Law.

Newly Employed Full-time Worker:

A full-time worker who has been in the company's employment on the day when 1 year has passed since the start of operation of an industrial/business facility, factory, or warehouse located in a specified district, who is subject to unemployment insurance and whose address is in this city.

Specified District:

An industrial zone, an exclusive industrial zone or a factory-suitable area

Application Procedure Outline

1.Submission of an [Application for Designation]

Please submit an [Application for Designation] within 30 days of whichever date is applicable, as specified in the following 4 clauses:

  1. In the case of an application for a location incentive grant, application must be made within 30 days of the day that the applicant starts operation of said facility, or within 30 days of the last day of the period of public inspection of the fixed asset taxation ledger registering the value of said business facilities, factory or warehouse located in a specified district, whichever is the later date.
  2. In the case of a Project Promotion Incentive Grant, application must be made within 30 days of day on which the applicant starts operation of said facility, or within 30 days of the date of declaration for the purposes of business facility tax in relation to said business facilities, factory or warehouse, whichever is the later date.
  3. In the case of an Employment Promotion Grant, application must be made within 30 days of the day on which 1 year has passed since the start of operations.
  4. In the case of an Environment Grant, application must be made within 30 days of the day on which designation relating to the Location Incentive Grant is granted by the City Mayor.
2.Issue of a [Designation Notice]

The City will make a judgment based on the submitted [Application for Designation] and if designation requirements are met, the City will issue a [Designation Notice].

3.Submission of an [Application for the Issuance of a Grant]

The applicant should submit an [Application for the Issuance of a Grant] before May 31st of the fiscal year when the grant will be awarded, as mentioned in the [Designation Notice].
However, in cases where the applicant will receive an Employment Promotion Grant, if the fiscal year for the planned issuance of that grant falls in the fiscal year following the fiscal year to which the "standard day" (the day when 1 year has passed counting from the start of operations) belongs, the deadline will be within 30 days of the day on which 1 year has passed since the start of operations or May 31st of the fiscal year of the planned issuance, whichever date is later.

4.Issue of a [Grant Issue Award Notice]

Based on assessment of the submitted [Application for the Issuance of a Grant], if the application is accepted as proper, the decision to issue the grant will be made and a [Grant Issue Award Notice] issued.

5.Submission of a [Requisition]

The applicant should submit a [Requisition] for the grant based on the [Grant Issue Award Notice].

6.Issuance of grant

The grant will be issued according to the submitted [Requisition].