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Incentive Measures

Introducing incentive measures related to the Tomatoh area.

Incentive Measures(The following is an overview of each scheme. Please check with each administrative agency for details, as there are various conditions.)

Support measures through Act for Strengthening the Management of Small and Medium Enterprises,

Business persons whose management capability improvement plans have been approved are eligible to receive support (tax measures, financial support) in implementing those plans.

The Small and Medium Enterprise Agency Website:  http://www.chusho.meti.go.jp/keiei/kyoka/pdf/tebiki_zeiseikinyu.pdf

Tax Measures Special measures for taxes such as fixed asset taxes or corporate taxes may apply to fixed facilities acquired through approved plans may be available.
Financial Support Support in fundraising such as credit or loan guarantees for low-interest loans from governmental financial institutions or loans from private financial institutions may be available.

Support based on the Regional Future Investment Promotion Act

Private businesses can receive support from the national government and other bodies, including tax incentives, by formulating a "plan of a leading project for invigorating the regional economy" based on the basic plan and obtaining approval from the governor of Hokkaido.

Website:  https://www.meti.go.jp/policy/sme_chiiki/chiikimiraitoushi.html

 

Hokkaido

Subsidies to promote the siting of industries based on the Hokkaido Industrial Development Ordinance

Website: http://www.pref.hokkaido.lg.jp/kz/ssg/sgr/yugu/sinhojoseido.htm

As of April 1, 2025

Type Industrial field Applicable Industry Type Applicable Region New Facility
Expanded Facility
Scope of target (for investment and employment) Content of subsidy
Amount of subsidy Limit Amount Total Limit Amount
Type I Expanding Industry Areas Automotive-Related
Aerospace-related manufacturing
Aircraft-related manufacturing industries
High-functional material/composite material manufacturing industries
Semiconductor-related industry
All of Hokkaido (Except Sapporo) (Vegetable factories apply for industrial parks and suitable factory sites) New Facility Investment: At Least 500 million yen
Employment: At least 20 people
Investment amount x 10% 1.5 billion yen 2 billion yen
Expanded Facility Investment amount x 5% 500 million yen
Electronics & Electronic Device Manufacturing
Pharmaceutical Manufacturing
Food-Related Manufacturing
Vegetable Factories
Manufacturers related to new energy sources or decarbonized fuels
New Facility Investment: At Least 500 million yen
Employment: At least 20 people
Investment amount x 10% 1 billion yen 1.3 billion yen
Expanded Facility Investment amount x 5% 300 million yen
New Energy Supply Industry
(Must be applicable for municipal support.)
New Facility Investment: At Least 1 billion yen
Employment: At least 1 person
Investment amount x 5% 100 million yen 150 million yen
Expanded Facility Investment amount x 2.5% 50 million yen
Data Center Business
(Utilization of renewable energy)
New Facility Investment: At least 2 billion yen
Employment: At least 5 people
Investment amount x 10% 1.5 billion yen 2 billion yen
Expanded Facility Investment amount x 5% 500 million yen
Fundamental Technology Industry New Facility At least 25 million yen
At least 5 people
Investment amount x 10% 300 million yen 1.3 billion yen
Expanded Facility Investment amount x 5%
Headquarter Function Relocation Industry Capital investment All of Hokkaido
(Except Sapporo)
New Facility Investment: At Least 100 million yen
Employment:At least 20 people
Investment amount x 10% 100 million yen
Rental All of Hokkaido New Facility No investment
Employment: At least 20 people
(At least 30 people in Sapporo City)
Rent x 1/2 x 3year(for 1 year in Sapporo City) 10 million yen/ year
Development Base Facilities Areas Natural Science Research Stations
(Limited to businesses related to expanding areas of industry.)
All of Hokkaido New Facility At least 1 billion yen
At least 5 research personnel
Investment amount x 10% 1 billion yen 1.3 billion yen
Expanded Facility At least 500 million yen
At least 5 research personnel
Investment amount x 5% 300 million yen
Advanced Distribution-Related Business
(Limited to businesses related to expanding areas of industry.)
All of Hokkaido
(Except Sapporo)
New Facility At least 2 billion yen
At least 20 people
Investment amount x 10% 500 million yen 650 million yen
Expanded Facility Investment amount x 5% 150 million yen
Type II   Must be eligible under site subsidy measures enacted by a municipality.
•Manufacturing Industry
•Vegetable Factory
•Natural Science Research Facility
•Advanced Distribution-Related Business
•Data Center Business
•Information Technology industries (software, information processing & provision, internet-related services)
•Call Center Business
Special Measure Regions New Facility
Expanded Facility
Investment: At least 25 million yen
Employment: At least 3 people(Employment can include an increase in regular workers (up to 2 people) for facilities that operate integrally with facilities that are eligible for the subsidy.)
Investment subsidy: Investment amount x 4%
(8% is applied in the event that Special Measure Regions are also areas to which the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects is applied.)
100 million yen 300 million yen
Areas to which the Act on Strengthening a Framework for Regional Growth and Development by Promoting Regional Economy Advancement Projects is applied (In Sapporo, subsidies are provided only to new businesses established by specified certified business operators.) New Facility
Industrial park (excluding Sapporo City. limited to manufacturing industries or plant factories. The eligible plant factories should be in the industrial park or in an area that is designated by the government as “land lots suitable for factories”.) New Facility Investment: At least 50 million yen
Employment: At least 3 people(Employment can include an increase in workers (up to 2 people) for facilities that operate integrally with facilities that are eligible for the subsidy.)
Investment amount x 8% 100 million yen
Expanded Facility Investment amount x 4%

Tomakomai City

Incentive Measures based on City of Tomakomai Corporate Location Promotion Ordinance

Website: https://www.city.tomakomai.hokkaido.jp/kigyoritchi/yugusochi/josei.html

Applicable Type of Industry Incentive Measures Applicability Conditions Details of Subsidy, Etc.
Subsidy, Etc. Limit Amount Total Limit Amount
(Factory, Etc)
Factory
Distribution Facility
Resource Recovery Facility
International Distribution-Related Facility
Mechanical Repair Facility
Vegetable Factory
Business Place Establishment Subsidy New Facility •Acquired land area (including lease) at least 2,000 m²
•Fixed asset acquisition value at least 20 million yen
At least 10 new employees Amount corresponding to 3 years’ fixed asset tax 200 million yen 1 billion yen throughout a corporation
Same as above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Expanded Facility, Etc. • Area pertaining to expansion at least than 300 m²
•Fixed asset acquisition value at least 20 million yen
At least 5 new employees Amount corresponding to 2 years’ fixed asset tax 200 million yen
Same as above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Employment Subsidy New Facility Acquired land area at least 2,000 m²
•At least 5 new employees
300,000 yen per new employee 10 million yen -
Expanded Facility, Etc. 100 million yen
Greening Subsidy New Facility •Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
Amount corresponding to 30% of greening project costs 10 million yen -
Expanded Facility, Etc. •Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
10 million yen
Information Communication-Related Facility
(Data Center Business, etc.)
Experiment and Research Facility
Reduction of Initial Investment New Facility •Acquired land area at least 2,000 m²
•Fixed asset acquisition value at least 20 million yen
•Commence operation within 3 years of contract execution date
•Limited to city-owned land
10% discount of land price - -
Expanded Facility, Etc.※
Business Place Establishment Subsidy New Facility •Fixed asset acquisition value at least 20 million yen At least 5 new employees Amount corresponding to 3 years’ fixed asset tax 200 million yen 1 billion yen throughout a corporation
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Expanded Facility At least 5 new employees Amount corresponding to 2 years’ fixed asset tax 200 million yen
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Employment Subsidy New Facility •Fixed asset acquisition value at least 20 million yen
•At least 5 new employees
300,000 yen per new employee 100 million yen
Expanded Facility, Etc. 100 million yen
Greening Subsidy New Facility • Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
Amount corresponding to 30% of greening project costs 10 million yen -
Expanded Facility 10 million yen
Renewable Energy Electrical Generation Facilities Initial Investment Reduction New Facility •Acquired land area at least 2,000 m²
•Fixed asset acquisition value at least 20 million yen
•Commence operation within 3 years of contract execution date •Limited to city-owned land
10% discount of land price - -
Expanded Facility, Etc.※
Business Place Establishment Subsidy New Facility •Fixed asset acquisition value at least 500 million yen At least 5 new employees Amount corresponding to 3 years’ fixed asset tax 200 million yen 1 billion yen throughout a corporation
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Expanded Facility At least 5 new employees Amount corresponding to 2 years’ fixed asset tax 200 million yen
Other than above Amount corresponding to 2 years’ fixed asset tax 100 million yen
Employment Subsidy New Facility •Fixed asset acquisition value at least 20 million yen
•At least 5 new employees
300,000 yen per new employee 100 million yen -
Expanded Facility, Etc. 100 million yen
Greening Subsidy New Facility •Acquired land area at least 300 m²
•Greening of at least 10% of the acquired land
•Greening completed within 2 years of operation commencement date
Amount corresponding to 30% of greening project costs 10 million yen -
Expanded Facility 10 million yen

※ The above subsidies apply for business places which have made specified applications from July 1st 2015 onwards.
※ Fixed asset acquisition values and fixed asset tax amounts are both excluding land.
※ Excludes business places which have expanded facilities by discontinuing existing facilities.

Abira Town

Incentive Measures Based on Town of Abira Corporate Location Promotion Ordinance

Website: https://www.town.abira.lg.jp/webopen/content/61/yuchi.pdf

  1. 3 year exemption for fixed asset tax pertaining to construction of facilities such as factories, or provision of an establishment incentive of up to the amount of fixed asset tax for 3 years (limited to 200 million yen)
  2. Establishment incentive for building renewable energy electric generation facilities, of one-half the value of fixed asset tax (up to 200 million yen)

Fund Loan System

Foundation for Advancement of Industrial Technology in Dohoh Area(http://dohgi.tomakomai.or.jp/
Loan Guarantee / Advanced Technology Development Promotion Project

Development Bank of Japan Inc.(http://www.dbj.jp/

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