[Tax Preferential Measure main contents]
Tax Preferential Measure
Taxation for Promotion of Manufacturing Industry Aggregation (Kyoto Prefecture)
The company which constructs, expands, moves or renovates factory, plant or other facilities in *Manufacturing Industry Aggregation Promotion District can have 50 % reduction on real estate tax by creating the employment.
| Objective Area | *Manufacturing Industry Aggregation Site |
|---|---|
| Objective Company | Manufacturing, software, information technology, service |
| Objective Facility | Plant and research facility or laboratory |
| Prerequisite | Equipment acquisition cost (except for the land): Over 2.5 million yen for plant Over 50 million yen for research facility or laboratory |
| Number of regularly employed people | 5 people or more at the site |
| Reduction Condition | 50 % reduction of real estate tax (unequal taxation) |
| Applicable Term | April 1, 2007-March 31, 2012 |
*Manufacturing Industry Aggregation Promotion District
A district which the prefectural governor designs after the application of local mayors to be developed as a site of manufacturing industry.
