Special Zones and Incentives

Tax Measures in the Special Zones

Introduction to special tax measures in the Special Zones

Osaka Prefecture has been designated as a location for two types of Special Zones which are the Kansai National Strategic Special Zone and the Kansai Innovation Comprehensive Global Strategic Special Zone. Osaka Prefecture additionally established a unique tax incentive system for Special Zone for Growing Industries.
The rates of local taxes are reduced for companies that advance into the Special Zones, have their business plan authorized and carry out a project related to alternative energy or the life sciences.

The creation of Japan’s first “Zero local tax” system

Tax Incentive System in the Special Zone for Growing Industries

Reduction of Osaka Prefectural taxes (Corporate Prefectural Residents' Tax, Corporate Enterprise Tax and Real Estate Acquisition Tax)
→Further information

Tax Incentive System in the Comprehensive Global Strategic Special Zone

Reduction of Osaka City taxes (Corporate Citizens' Tax, Real Estate Tax, Office Tax and City Planning Tax)
→Further information

Areas covered by the special zone taxation system

Areas covered by the special zone taxation system