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Projects that come under "City of Toyohashi Municipal Ordinance for Industrial Location"
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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.
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- Location Incentive Grant
| Requirements
for Application: |
Invested fixed
assets shall amount to more than 200 million yen (or more
than 50 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)
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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.)
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| (2)
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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 ) |
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| Maximum
Limit: |
(1) None (2)
300 million yen |
- 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.
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| Maximum
Limit: |
None |
- 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
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| Maximum
Limit: |
40 million yen
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- Environment Grant
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| 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
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| 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
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| 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
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Location Incentive Grant and/or New/Additional Construction Incentive
Grant are granted to companies locating a factory in a specified district.
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- Location Incentive Grant
| Requirements for Application: |
Invested fixed assets shall amount to more than 200 million yen (or more than 50 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
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- 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
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| Industrial and Business Facilities:
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An office or research facility used for a profit-making business. |
| Locating:
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"Locating" refers to any of the actions specified in the following articles (1) to (3):
| (1)
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Newly or additionally
constructing industrial and/or business facilities in a
key business district or moving them thereto. |
| (2)
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Newly or additionally
constructing a factory or warehouse in an industrial site
or moving it thereto. |
| (3)
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Newly or additionally
constructing a factory in a specified district or moving
it thereto. |
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| 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:
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Facilities used for the manufacture of goods as a profit-making business (including processing and repairs), or incidental facilities. |
| Warehouse:
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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.
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| 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 |
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Application Procedure Outline
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- 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. |
- 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].
- 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.
- 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.
- Submission of a [Requisition]
The applicant should submit a [Requisition] for the grant based on the [Grant Issue Award Notice].
- Issuance of grant
The grant will be issued according to the submitted [Requisition].
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