About "local future investment promotion law"
R2.4.6 We updated "4 Kumamoto local future investment promotion basic plan" and brochure data.
R2.2.3 We updated part of brochure data and style.
R1.10.11 We updated information about exception of taxation.
H30.9.20 We updated business formalities flow figure.
H30.7.25 We changed local future investment promotion basic plan.
We updated business formalities flow figure.
H30.4.25 We revised part of check list for applicant when we made business plan.
H30.1.4 We added check list for applicant when we made business plan.
H29.12.12 We start open call for participants of "Kumamoto local future investment promotion business subsidy" as part of emphasis support of local construction promotion grant.
H29.11.8 We added attachment of written application for approval of regional economy traction business plan.
(value-added sum, economic effect calculation basics material)
Based on the change mentioned above, we revised part of mention example of written application for approval of regional economy traction business.
We added business formalities flow figure (only as for the procedure that is required before the acquisition for facility, facilities).
H29.10.26 We added list of business formalities.
We added mention example of written application for approval of regional economy traction business plan.
With 1 local future investment promotion law
"Local future investment promotion law" passed in May, 2017 is system to push company challenging growth area which we make manufacturing and sightseeing, the sixth industry and made use of local characteristic in from behind by reduction of taxes measures to capital spending strongly.
Special measures (they do not need "high innovativeness" that is original requirements) to Kumamoto earthquake are applied, and this prefecture becomes easy to utilize exception of taxation on capital spending.
2 main support measures
Measures of 1 taxation system side
(1)Exception of taxation (income tax, corporation tax)
(2)Exemption from taxation of real estate acquisition tax (prefectural tax)
(3)Exemption from taxation, heterogeneous taxation of property tax (inhabitants' tax)
※Because the handling varies according to the municipalities, please confirm directly in the municipalities.
Use of 2 land-related measures (limited in emphasis promotion area)
(1)Exception of Factory Location Law
※Area that can receive special exception is set beforehand.
※For details, please refer to "emphasis promotion area" of "4 Kumamoto local future investment promotion basic plan".
(2)Consideration to affect farmland conversion permission, development permission of controlled urbanization zone
※Area that can receive consideration is set beforehand.
※For details, among "the basic plan text" of "4 Kumamoto local future investment promotion basic plan", please refer to "adjustment of use of land".
Measures on 3 funds side
(1)Exception of medium and small-sized business trust insurance law
(2)Exception of medium and small-sized business investment upbringing company
(3)Exception of food distribution structure improvement promotion law
4 intellectual property-related special exception
(1)Reduction of taxes such as registration fee pertaining to patent royalty and regional society trademark
(2)Relaxation of the main constituent requirements of regional society trademark
Exception of procedure for approval pertaining to 5 property restriction of disposal
Cooperation with 6 associated measures
(1)Emphasis support, etc. by local construction promotion grant
Please refer to the following for concrete support content.
Various support measures (PDF: 3.55 megabytes)
3 procedure flows
It is necessary to be business to carry out based on "Kumamoto area future investment promotion basic plan" that joint, the prefecture, the municipalities made to receive support by local future investment promotion law.
Therefore you refer to basic plan and make "written application for approval of regional economy traction business plan", and please receive approval of Kumamoto.
In addition, please note as there is procedure necessary for each when we receive individual support.
4 Kumamoto local future investment promotion basic plan
- Following 20 municipality are setting emphasis promotion area now.
Kumamoto-shi, Yatsushiro-shi, Hitoyoshi-shi, Tamana-shi, Yamaga-shi, Kikuchi-shi, Kamiamakusa-shi, Uki-shi, Koshi-shi, Nagasu-machi,
Kikuyo-machi, Nishihara-mura, Mifune-machi, Kashima-machi, Mashiki-machi, Kosa-machi, Ashikita-machi, Nishiki-machi, Taragi-machi, Yunomae-machi
※Attached sheet 1-2 is creatable only when use of land adjustment plan of the municipalities receives agreement of the prefecture.
Written applications for designation (word: 17.9 kilobytes) such as 4 application factories
Factories setting plan (word: 33.3 kilobytes)
Real estate acquisition tax exemption from taxation (heterogeneous taxation) application (word: 111 kilobytes)
Document (word: 30.6 kilobytes) of carrying out 7 approval regional economy traction business
12 trademark acceptance applications (word: 22.8 kilobytes)
- ※In addition, we publish at any time as soon as style is shown by country.
Suggestion of measures pertaining to 6 business environment maintenance
Person who is going to perform regional economy traction business and approval regional economy traction proprietor can suggest about business environment maintenance that local public entity should take for local public entity which formulated basic plan. (thing which is going to perform regional economy traction business attach draft of regional economy traction plan.)
Written application for approval submission of 7 inquiries, regional economy traction business plan
Charge: Kumamoto Department of Commerce, Industry, Tourism and Labour Industrial Support Division
Address: The seventh floor of the 862-8570 6-18-1, Suizenji, Chuo-ku, Kumamoto-shi administration ridge Main Building
E-mail: [email protected]
References of each municipality are as follows.
In Ministry of Economy, Trade and Industry HP, introduction page of local future investment promotion law is published.