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Guide to the official Prefectural Policy for the Promotion of Industry Concentration in Kanagawa 2010.
Kanagawa's high potential
| R&D capabilities | |
|---|---|
| Regional capabilities | |
| Human resources |
Support of joint R&D projects
Joint R&D Project Support System
When a new laboratory is established, Kanagawa Prefecture's Joint R&D Support System provides a subsidy equivalent to half of the joint R&D project expense, through a joint Industry-University-public sector R&D system in which small businesses take part.
| Amount of subsidy | Half of the joint R&D project expense up to ￥500 million (total for whole subsidy period) |
|---|---|
| Subsidy period | Up to 3 years |
* Amount of subsidy provided in one year is up to half of the increase in corporate inhabitant's tax and corporate enterprise tax resulting from construction of the office in a new location.
Requirements for obtaining the subsidy
| １ The project of establishing new factories, laboratories, or a new head office should be approved as a priority support project. |
| ２ Upon establishment of the new laboratory, the applicant must meet the requirement for minimum new employees hired from Kanagawa Prefecture residents (50 or more for large businesses and 10 or more for small ones). |
| ３ Upon establishment of the new laboratory, prefectural taxes paid by the applicant must exceed its average prefectural tax payments for the past three years. |
* Tax payments upon application for joint R&D project approval must exceed the average taxes paid in the past three years.
Financing (for small and medium businesses only)
Financing System for Supporting Industry Concentration
| Requirement for financing | Applicants must be have an approved priority support project or general support project. |
|---|---|
| Conditions for financing |
* Medium businesses mean those capitalized at less than ￥1 billion and are specially approved by the Governor of Kanagawa Prefecture.
Taxation
Real estate acquisition tax collected on a differential basis
| Real estate defined | Real estate (buildings and land for head office, laboratory or factory) acquired by the party undertaking the priority support project (only applicants during the period from April 1, 2010 to March 31, 2015). |
|---|---|
| Reduced rate of real estate acquisition tax | Half of the tax rate is exempted (reduced tax rate: 2% for buildings; 1.5% for land). |
Financial assistance for employment (for small businesses only)
System of Financial Assistance for Development of New Employee Skills
| Requirements for financial assistance | Applicants must have an approved priority support project or general support project. Applicants must hire over ten employees from Kanagawa Prefecture residents at the approved facility. |
|---|---|
| Amount of financial assistance | One-fourth of expenses for development of new employee skills (up to ￥200,000 per employee; starting from first employee in the development program) |
System of Financial Assistance for Employment of Disabled People
| Requirements for financial assistance | Applicants must have an approved priority support project or "general support project. Applicants must hire disabled people from Kanagawa Prefecture residents as new employees at the approved facility at a ratio higher than the statutory ratio for employment of disabled people. |
|---|---|
| Amount of financial assistance | ￥300,000 per newly hired disabled person after the statutory ratio for employment of disabled people is exceeded |
Project Approval System
Businesses must have an approved priority support project or general support project as a prerequisite for Kanagawa Prefecture's various support systems.
Requirements for approval as a priority support project
| Amount of minimum investment | Large businesses: ￥5 billion or more Small businesses: ￥100 million or more |
|---|---|
| Number of employees | Large businesses: 50 employees or more Small businesses: 10 employees or more |
| Regions for the subsidy | Factories: industrial areas Laboratories and head offices: areas other than residential areas |
| Business sectors for the subsidy | Advanced and leading-edge industries in the following fields: * Basic industries (IT and electronics, automobiles, biotechnology) * Emerging growth industries (new energy, robotics, aerospace) |
* Applicants must submit an application for joint R&D project approval prior to acquisition of the land and start of construction of the factories, laboratories, or the head office (by March 31, 2015).
* Small businesses wishing to receive priority support as a subsidy for a joint R&D project require an investment of ￥1 billion or more.
Requirements for general support project approval
| Amount of minimum investment | Large businesses: ￥5 billion or more Small businesses: ￥200 million or more |
|---|---|
| Number of employees | Large businesses: 50 employees or more Small businesses: 10 employees or more |
| Regions for the subsidy | Factories: industrial areas Laboratories and head offices: areas other than residential areas |
| Business sectors for the subsidy | Business categories in the following fields: * Basic industries (IT and electronics, automobiles, biotechnology) * Emerging growth industries (new energy, robotics, aerospace) * Businesses revitalizing regional economies (specific manufacturing industries targeted for concentration by municipalities) |
* Applicants must submit an application for joint R&D project approval prior to acquisition of land and start of building construction. (by March 31, 2015).
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