Tax Treatment Program
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Industry inducement zone（Firm Location Promotion Law） |
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National Tax |
Special Assets Requirement for Depreciation |
Equipment |
Acquisition price of a unit of equipment more than 10 million yen |
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Building, etc |
Total acquisition price of equipment more than 500 million |
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Depreciation Ratio |
Equipment |
15% |
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Building, etc |
8% |
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Prefectural Tax |
Assets Requirement |
Manufacturing industry |
Exceeds 500 million yen |
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Others |
Exceeds 300 million yen |
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Real Estate Acquisition Tax |
Taxation Exempt |
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Property Tax |
Taxation Exempt (3 years) |
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Industrial Invitation Area |
Marginal Area |
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National Tax |
Special Assets Requirement for Depreciation |
Industrial Machinery and Equipment, Building, etc. (More than 28 million yen) |
Industrial Machinery and Equipment, Building, etc. (More than 25 million yen) |
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Depreciation Ratio |
Machinery 8/100 |
Machinery 11/100 |
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Building 4/100 |
Building 7/100 |
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Municipal Tax |
Assets Requirement |
Industrial Machinery, Equipment, Building, Related Facility, etc. (More than 30 million yen) |
Industrial Machinery, Equipment, Building, Related Facility, etc. (More than 27 million yen) |
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Business Operation Tax |
Taxation Exempt (3 years) |
Taxation Exempt (3 years) |
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Real Estate Acquisition Tax |
Taxation Exempt |
Taxation Exempt |
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Property Tax |
Taxation Exempt (3 years) |
Taxation Exempt (3 years) |
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Municipal Name |
Agricultural Area |
Marginal Area |
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City |
Kofu-city |
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Fujiyoshida-city |
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Koshu-city |
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Tsuru-city |
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Yamanashi-city |
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Otsuki-city |
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Nirasaki-city |
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Minami-Alps-city |
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○ |
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Kai-city |
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Fuefuki-city |
○ |
○ |
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Hokuto-city |
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○ |
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Uenohara-city |
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Chuo-city |
○ |
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Nishiyatsushiro-gun |
Ichikawamisato-town |
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○ |
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Minamikoma-gun |
Masuho-town |
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Kajikazawa-town |
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Hayakawa-town |
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Minobu-town |
○ |
○ |
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Nanbu-town |
○ |
○ |
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Nakakoma-gun |
Showa-town |
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Minamitsuru-gun |
Doshi-village |
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Nishikatsura-town |
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Oshino-village |
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Yamanakako-village |
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Fujikawaguchiko-town |
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Narusawa-village |
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Kitatsuru-gun |
Kosuge-village |
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Tabayama-village |
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* For further details of specified area, consult to taxation office, prefectural
taxation office, or related municipal section. |
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