The Incentive System in Numbers

Industrial location promotion subsidy
Large-scale investment promotion project expense subsidy
(Manufacturing industry, logistics industry, etc.)

When establishing or expanding a factory, logistics facility, etc. in Oita Prefecture, we will provide subsidies for employment and capital investment.

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Office-related company attraction promotion subsidy
(Information-related industry)

Subsidy will be provided when establishing or expanding offices related to information-related industries within Oita Prefecture.

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Office-related company attraction promotion subsidy
(BPO, call center business)

We will provide assistance when establishing or expanding an office related to BPO/call center business in Oita Prefecture.

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Head office function attraction promotion subsidy
(Head office function (research institute/office))

When relocating head office functions to Oita Prefecture, we will provide subsidies for employment and capital investment.

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First Step Support Project Subsidy

If you open a base at a satellite office in the target area, we will subsidize the personnel costs of employees working at the satellite office and the expenses required to secure human resources.

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Oita prefecture remote work
promotion subsidy

We will subsidize your transportation and lodging expenses from your home in Oita Prefecture to our headquarters.

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*Please check each page for details on the requirements for each subsidy system.

Municipal preferential treatment system

There is a preferential treatment system implemented in each municipality in Oita Prefecture.

Tax incentives

There are tax incentives available depending on the nature of your investment.

Loan system

Oita prefecture financing system

We provide loans to companies that are establishing new offices in depopulated areas or within Intelligent Town (Takae, Oita City).

Municipal financing system

We provide long-term, interest-free loans to support private investment that contributes to regional development.

About the prefecture's subsidy system

Manufacturing industry, logistics industry, etc.

	Oita Prefecture Industrial Location Promotion Subsidy	Oita Prefecture Large-Scale Investment Promotion Project Subsidy
Target industry	Manufacturing industry, product inspection industry (semiconductor inspection industry), logistics industry (for businesses within the prefecture, companies that manufacture products and production equipment related to automobiles, semiconductors, solar cells, medical care, and precision equipment)	Manufacturing industry, logistics industry
Target area	Entire prefecture	Entire prefecture
Auxiliary requirements	[Newly established] Applicable to ① to ③ or applicable to ② and ③ ① Capital investment amount of 300 million yen or more ② The number of new employees due to the establishment of factories, etc. is 5 or more (10 in core cities) ③ Construction of factories, etc. must begin within three years after acquiring (renting) land. (Within 5 years for housing complexes created by the prefecture and the Prefectural Land Development Corporation) [Expansion] Applicable to ① to ③ ① Capital investment amount of 200 million yen or more ② 2 or more new employees (5 in core cities) due to the establishment of factories, etc. ③ Construction of factories, etc. must begin within one year after the announcement of expansion.	[New establishment] Applicable to ① to ④ Applicable to [Expansion] Applicable to ① to ③ ① Capital investment up to operation: 8 billion yen or more ② More than 80 new employees ③ Construction of factories, etc. must begin within 3 years after land acquisition or completion of land development, and within 3 years after the announcement of expansion. ④ A factory is to be established in the relevant area. ・ Factory location law: Suitable factory location ・ Rural Area Industry Introduction Promotion Act: Industrial Introduction District ・ Urban Planning Act: Industrial areas, industrial areas, semi-industrial areas ・ Industrial parks created by municipalities, etc. *Cannot be used in conjunction with Oita Prefecture Industrial Location Promotion Subsidy
Supplementary content	@500,000 yen x number of new employees + (Amount of land and building acquisition + Amount of invested fixed assets) x 3% (Limit amount: 300 million yen) (Depopulated area addition) @300,000 yen x number of new employees (Limit amount: 30 million yen)	・ More than 80 new employees and less than 100 new employees Investment amount × 5% × Number of new employees / 100 (Limit amount: Investment amount x 5% amount is 1 billion yen) ・ 100 or more new employees Investment amount x 5% Limit: Number of new employees "300 or more people → 3 billion yen 200-299 people or more → 2 billion yen 100-199 people or more → 1 billion yen *In core cities, the limit is 1/2"

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Note: There are individual requirements for the amount of investment and employer that are subject to calculation, so please contact us.

Information related industry

Target industry	Information-related industries (software industry, information processing and provision service industry, Internet-related service industry, design industry, mechanical design industry)
Target area	Entire prefecture
Auxiliary requirements	5 or more new employees (for large-scale investments, 30 or more new employees and capital investment of 1 billion yen or more)
Supplementary content	Office-based company attraction promotion subsidy (information-related industry) @200,000 yen (@100,000 yen for core cities) × Number of new employees (3 years) + Land and building acquisition amount × 10% ＋オフィス賃料(3年間）×1/3 +Invested fixed asset amount x 10% + Office rent (3 years) x 1/3 (Limit: 100 million yen)
Supplementary content	Large-scale investment promotion subsidy (information-related industry) ・ More than 30 new employees and less than 100 new employees Investment amount × 5% × Number of new employees / 100 (Limit amount: Investment amount x 5% amount is 1 billion yen) ・ 100 or more new employees Investment amount x 5% Limit: Number of new employees 300 or more people → 3 billion yen 200-299 people or more → 2 billion yen 100-199 people or more → 1 billion yen *In core cities, the limit is 1/2.

Note 1: There are individual requirements for the amount of investment and employer that are subject to calculation, so please contact us.
Note 2: For new employees of the large-scale investment promotion subsidy (information-related industry), the number of employees enrolled at the time of application will be eligible.

BPO, call center business

Target industry	BPO, call center business
Target area	Entire prefecture
Auxiliary requirements	10 or more new employees (30 or more in core cities)
Supplementary content	Office-related company attraction promotion subsidy (BPO, call center industry) @200,000 yen (@100,000 yen for core cities) × Number of new employees (3 years) + Land and building acquisition amount × 10% + Office rent (3 years) x 1/3 +Invested fixed asset amount x 10% + Business system usage fee (3 years) x 10% + Office rent (3 years) x 1/3 + Human resource development support (fixed amount for 3 years commensurate with travel expenses) (Limit: 280 million yen in total for one business)

Note: There are individual requirements for the amount of investment and employer that are subject to calculation, so please contact us.

Head office functions (research institute/office)

Target industry	●Office (Research/Planning Department, Information Processing Department, Research and Development Department, International Business Department, Other Management Operations Department) ●research institute
Target area	Entire prefecture
Auxiliary requirements	Large companies: 10 or more new employees Small and medium-sized enterprises: 5 or more new employees
Supplementary content	Head office function attraction promotion subsidy @800,000 yen x number of new employees @ 500,000 yen x number of transferees ・ In the case of facility acquisition + (Amount of land and building acquisition + Amount of invested fixed assets) x 3% (Limit amount: 300 million yen) ・ For facility rental + Facility rent (2 years) x 1/2 fixed assets invested x 10% (Limit: 100 million yen)

Note 1: There are individual requirements for the amount of investment and employer that are subject to calculation, so please contact us.
Note 2: New employees are subject to the number of employees at the time of application.

satellite office

Subsidy system and subsidy amount
	Oita Prefecture First Step Support Project Subsidy
Subsidy amount	Target expenses x 2/3
Subsidy amount	3 million yen
Target area	Opening of satellite offices in disadvantaged areas (*) (Current targets: Himejima Village, Ume, Saeki City, Kyu-Mori Town, Kusu District) Industry: Information-related industry, BPO, call center industry ・Can be used in conjunction with “Oita Prefecture Office Business Attraction Promotion Subsidy
Target expenses	Personnel costs for employees working at satellite offices in disadvantaged areas () (up to 2 people) Expenses required to secure human resources (advertising expenses, recruitment expenses, etc.) Excluding travel expenses
Target period	Personnel costs: Within 1 year from the start of business (up to 1 year) Securing human resources: Within 1 year before and after the business start date (maximum 2 years)

* Areas with disadvantageous conditions
・Areas where remote island development measures are implemented: Himejima (Himejima Village), Mukushima/Hotojima (Tsukumi City), Oirijima/Oshimaya/Katashima/Fukashima (Saiki City)

remote work

Subsidy system and subsidy amount
	Oita prefecture remote work promotion subsidy
Subsidy amount(every year)	① Upper limit: 32,000 yen (for work north of Kanto) ② Maximum 20,000 yen (Working north of Kansai) ③ Maximum 4,000 yen (work in Kyushu/Okinawa area)
Subsidy limit number(every year)	① 12 times per year per employee (if 5 or more employees have migrated) ② 8 times per year per employee (if 3 to 4 employees have migrated) ③ Four times per year per employee (if 1 to 2 employees have migrated)
Auxiliary requirements	① Corporations with head offices outside Oita Prefecture ② A corporation that concludes a partnership agreement, etc. with Oita Prefecture centered on the relocation of employees. *Includes corporations in which 50% or more is invested by companies that have concluded agreements. ③ Employees who intend to settle in the prefecture move to Oita Prefecture (excluding temporary transfers such as termination of assignment or transfer)
Target expenses	自宅から本社などへの出社に要する交通費（公共交通機関の利用に限る）及び宿泊料
Target period	3 years from the day after the first employee moved

Contact information

Contact name: Oita Prefecture Planning and Promotion Department, Oita Revitalization Promotion Division, Immigration and Settlement Promotion Group

TEL: 097-506-2037

Home page: Oita Creation Promotion Division (external link)

Quick reference chart of major systems

Quick reference table for subsidies by industry

manufacturing industry
region	Investment details	Subsidy system
whole area	・ The acquisition price of land, buildings, attached equipment, and structures is 100 million yen or more *Investment of 20 million yen or more for corporate tax only reduction/exemption	Tax benefits (Regional Future Act)
whole area	・ New construction/expansion...Over 8 billion investments and over 80 new employees	Large-scale investment promotion subsidy (manufacturing industry/logistics industry)
whole area	・ Newly established… Number of new employees of 5 or more (10 in core cities) ・ Expansion... Investment of 200 million yen or more and the number of new employees of 2 or more (5 in core cities)	Industrial location promotion subsidy
Depopulated area^*1	・ The acquisition price of buildings, auxiliary equipment, machinery, and structures is 20 million yen or more (from 5 million yen depending on the capital)	Tax benefits (depopulation law)
Peninsula area^*2	・ The acquisition price of buildings, auxiliary equipment, machinery, and structures is 20 million yen or more (from 5 million yen depending on the capital)	Tax incentives (Peninsula Development Act)

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Logistics industry
whole area	・ New construction/expansion...Over 8 billion investments and over 80 new employees	Large-scale investment promotion subsidy (manufacturing industry/logistics industry)
whole area	・ Newly established… Number of new employees of 5 or more (10 in core cities) ・ Expansion... Investment of 200 million yen or more and the number of new employees of 2 or more (5 in core cities)	Industrial location promotion subsidy

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Information related industry
whole area	・ Capital investment of 1 billion yen or more and 30 or more new employees	Large-scale investment promotion subsidy
	・ 5人以上の新規従事者数	Number of new employees of 5 or more (Information-related industry)
	・ Number of new employees of 5 or more (1 or more for small and medium-sized enterprises) ・ Capital investment above a certain amount *There is a separate designation for the region where investment will be made.	Tax benefits (Regional Revitalization Act)
Depopulated area^*1	・ The acquisition price of buildings, auxiliary equipment, machinery, and structures is 5 million yen or more	Tax benefits (depopulation law)
Peninsula area^*2	・ The acquisition price of buildings, auxiliary equipment, machinery, and structures is 5 million yen or more	Tax incentives (Peninsula Development Act)
Areas with disadvantageous conditions*³	・ Opening of satellite offices in disadvantaged areas Current status: Himejima Village, Ume, Saeki City, Kyu-Mori Town, Kusu District	First step support subsidy

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BPO, call center business
whole area	・ Number of new employees of 10 or more (more than 30 in Oita City)	Office-related company attraction subsidy (BPO, call center industry)
Areas with disadvantageous conditions^*3	・ Opening of satellite offices in disadvantaged areas Current status: Himejima Village, Ume, Saeki City, Kyu-Mori Town, Kusu District	First step support subsidy

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*1
Depopulated areas: Bungotakada City, Usa City, Kunisaki City, Himejima Village, Kitsuki City, Usuki City, Tsukumi City, Oita City (former Nozuhara Town, former Saganoseki Town), Yufu City (former Shonai Town), Saeki City, Takeda City, Bungo Ono City, Kokonoe Town, Kusu Town, Hita City, Nakatsu City (former Sanko Village, former Honyabakei Town)・Former Yamakun Town/Former Yamakuni Town)
*2
Peninsula area…Hide Town
*3
Disadvantaged areas: areas where remote island development measures are implemented and areas subject to the Mountain Village Promotion Act
*
We focus on the main industries and systems. There are other systems that can be used in addition to those listed here.
For more information, please see the pamphlet "Information on company location in Oita Prefecture".

Confirmation table for whether or not simultaneous payment is possible

	tax benefits (Depopulation Law)	tax benefits (Peninsula Development Act)	tax benefits (Regional Future Act)	Industrial location promotion subsidy (manufacturing industry)	Industrial location promotion subsidy (Logistics industry)	Office-related company attraction promotion subsidy	Large-scale investment promotion subsidy	First Step Support Project Subsidy
tax benefits (Depopulation Law)			△^*1	〇	×	△^*2	〇	△^*2
tax benefits (Peninsula Development Act)			△^*1	〇	×	△^*2	〇	△^*2
tax benefits (Regional Future Act)	△^*1	△^*1		〇	〇	△^*2	〇
Industrial location promotion subsidy (manufacturing industry)	〇	〇	〇		×	×	×	×
Industrial location promotion subsidy (Logistics industry)	×	×	〇	×		×	×	×
Office-related company attraction promotion subsidy	△^*2	△^*2	△^*2	×	×		×	〇
Large-scale investment promotion subsidy	〇	〇	〇	×	×	×		△^*2
First step ステップ support subsidy	△^*2	△^*2		×	×	〇	△^*2

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*1
National tax and local tax can be used separately
*2
Information related industries only

The Incentive System in Numbers