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Tax Benefit

Kyoto Prefecture Special Taxation for Regional Development
(depopulated area)

Objective Area	Depopulated area (a part of Nantan City)
Objective Facility	Factories, etc.
Prerequisite	The company whose manufacturing facilities are equivalent to 27 million yen or over
Preferential Measure	3-year exemption of a part of enterprise tax, exemption of a part of real estate tax, 3-year exemption of a part of fixed asset tax

Kyoto Prefecture Special Taxation for Regional Development
(agricultural and manufacturing quarters)

Objective Area	Agricultural and manufacturing quarters (Nagata-cho industrial site)
Objective Company	Manufacturing industry, etc.
Prerequisite	The company whose manufacturing facilities are equivalent to 30 million yen or over
Preferential Measure	3-year exemption of a part of enterprise tax, exemption of a part of real estate tax, 3-year exemption of a part of fixed asset tax

Kyoto Prefecture Special Taxation for Regional Development
(promoted peninsular area)

Objective Area	Promoted peninsula area (Kyotango City, Miyazu City, Yosano Town, Ine Town)
Objective Company	Manufacturing industry, etc.
Prerequisite	The company whose manufacturing facilities are equivalent to 25 million yen or over
Preferential Measure	Preferential measures are available for enterprise taxes, real estate taxes, fixed asset taxes

Kansai ScienceCity Tax Benefit (special exception)

Special Taxation measures for Culture and Academic Research Center

Corporation Tax
Special Content	General amortization and special amortization
Special Content	10% of special amortization	20% of special amortization
Objective	Building and its attached structures	Machines devices
Special Prerequisite	Acquisition after the agreement of construction plan Over 200 million yen or more fund to acquire the culture and academic research center for research related to development of technology Certification from the Minister of Land, Infrastructure, Transport and Tourism to prove the company will invest to achieve the construction plan Each machine or device must cost over 2.4 million yen or more

Real-estate Acquisition Tax
Special Content	Land: tax preferential from 3.0% to 0.3% (after April 1, 2009, it will be from 4.0% to 0.4%) Building: tax preferential from 4.0% to 0.4%
Objective	Buildings and the land on which the building stands
Special Prerequisite	Acquisition after the agreement of construction plan Over 200 million yen or more fund to acquire the culture and academic research center for research related to development of technology Certification from the Minister of Land, Infrastructure, Transport and Tourism to prove the company will invest to achieve the construction plan The construction of the relevant buildings must be started on the land within 1 year from the next day of acquisition

Fixed Asset Tax
Special Content	The 1.4% tax rate will be deducted every year First year: 0.14% Second year: 0.467% Third year: 0.933%
Objective	Buildings and the land on which the building stands
Special Prerequisite	Acquisition after the agreement of construction plan Over 200 million yen or more fund to acquire the culture and academic research center for research related to development of technology Certification from the Minister of Land, Infrastructure, Transport and Tourism to prove the company will invest to achieve the construction plan The construction of the relevant buildings must be started on the land within 1 year from the next day of acquisition

Business Office Tax
Special Content	50% of the taxation standard will be deducted (for 5 years)
Objective	Asset proportion (Hirakata City and Nara City)
Special Prerequisite	Acquisition after the agreement of construction plan (2) or (3) of the special prerequisites of the Corporation Tax (except for the office)

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