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- Corporate Location Promotion Ordinance When establishing a head office, etc. as tenants
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Corporate Location Promotion Ordinance When establishing a head office, etc. as tenants
Last Updated July 1, 2024
Target area, business field, target function, tax exemption period
Corporate municipal tax pertaining to newly established headquarters, etc. is exempt from taxation for up to six years.
※ In addition to the exemption from corporate municipal tax, there is also a system to issue subsidies according to the "actual results of citizen employment".
| Target area | Target industries | Target Functions |
|---|---|---|
No.1 Minato Mirai 21 Region |
All fields | Head office, R&D functions |
| No.6 Keihin Seaside Area No.9 Southern Coastal Industrial Area |
Environment and energy, health and medical care, natural science research, manufacturing, etc. | Head office, R&D functions |
No.7 Eastern Tsurumi Industrial Area |
Environment and energy, health and medical care, natural science research, manufacturing, etc. | R&D Functions |
| Ordinary income or net sales | Number of Head Offices to be established |
Tax exemption period |
Leaflet No. |
|---|---|---|---|
Ordinary income |
More than 100 people | 5 years | ① |
| 50 or more and less than 100 people | 3 years | ||
Ordinary income |
More than 50 people | ||
Net sales |
30 or more and less than 50 people |
※1 It is also necessary that the number of years elapsed since the establishment of the corporation at the time of application is "3 years or more, less than 15 years".
Subsidies pertaining to citizen employment
There is also a system to add to the above subsidies as the number of citizen employers increases. (Leaflet No. 2)
Special case of municipal tax by utilizing 100% renewable energy
If a company location utilizing 100% renewable energy is used in the Minato Mirai 21 area, the tax exemption period will be extended by one year.
Support recipients
When we establish headquarters meeting the next requirements in specific area (* 1) in the city or city area outside specific area.
- Lease a business office and establish a head office (* 2)
- The number of employees at the head office, etc. must be larger than a certain size (*3)
- The amount of ordinary income or sales must be at least a certain amount (* 4, 5)
- 3 years have passed since the establishment of the corporation and 15 years have not passed (only in the case of 30-person locations)
※1 Specific areas refer to the following areas.
No.1 Minato Mirai 21 Regional Detailed Map (PDF: 2,590KB)
No.2 Detailed map around Yokohama Station (PDF: 2,588KB)
No.3 Detailed map around Kannai area (PDF: 1,490KB)
No.4 detail map of central Shin-Yokohama area (PDF: 4,673KB)
No.5 Kohoku New Town Area Detailed Map (PDF: 9,333KB)
No.6 Detailed map of Keihin Coastal Area (PDF: 7,336KB)
No.7 Tsurumi Eastern Industrial Area Detailed Map (PDF: 1,675KB)
No.8 detail map of western Tsurumi, eastern Kohoku industrial area (PDF: 1,532KB)
No.9 Seaside Southern Industrial Area Detailed Map (PDF: 14,484KB)
No.10 Inland Southern Industrial Area Detailed Map (PDF: 9,962KB)
No.11 Asahi / Seya Industrial Area Detailed Map (PDF: 4,295KB)
No.12 Kohoku Chubu Industrial Area Detailed Map (PDF: 1,771KB)
No.13 Inland Northern Industrial Area Detailed Map (PDF: 5,224KB)
※2 Headquarters, etc. includes R&D facilities, etc.
※3 When establishing a head office, etc. for the first time in Yokohama City, the number of employees pertaining to the head office, etc. must be 30 or more. It is necessary to meet the requirements such as an increase in the number of employees by 30 or more.)
※4 Ordinary profit is determined based on the amount of ordinary profit for the three fiscal years prior to the application date or for the most recent fiscal year prior to the application date (Note)
(Note) If the Company adopts corporate accounting standards that do not calculate the amount of ordinary income, such as International Accounting Standards, the amount of income before tax for the three fiscal years prior to the application date and the most recent fiscal year following the application date.
※5 Net sales are determined based on the amount of sales for the fiscal year to which the application date belongs and the rate of increase in sales from the previous fiscal year (Note)
(Note) If the amount other than sales is shown in the financial statements, the judgment is based on the amount of revenue generated from contracts with customers other than sales (sales revenue, operating revenue, ordinary income, etc.)
Application acceptance period
Please submit application to the next department by March 31, 2028.
※ It is necessary to apply 6 months to 1 day before the contract conclusion date (building lease contract)
Contact information
Economic Affairs Bureau Corporate Investment Promotion Division
TEL： 045-671-2594 ke-kigyo@city.yokohama.jp
Leaflet
Guidance of Yokohama-shi company location support system (PDF: 2,794KB)
①Information leaflet for the Ordinance for Promoting Business Locations (tenant headquarters / research institutes) (PDF: 1,809KB)
②Corporate location promotion regulations guidance leaflet (city employment, city order) (PDF: 197KB)
Ordinances and Regulations
Ordinance (as of April 1, 2024) on support measures in promotion specific areas such as Yokohama-shi business locations (PDF: 218KB)
Ordinance enforcement regulations (as of June 5, 2024) about support measures in promotion specific areas such as Yokohama-shi business location (PDF: 193KB)
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Inquiries to this page
Corporate Investment Promotion Division, Business Innovation Department, Economic Affairs Bureau Business Innovation Department
Telephone: 045-671-2594
Telephone: 045-671-2594
Fax: 045-664-4867
Email address: ke-kigyo@city.yokohama.lg.jp
Page ID: 546-489-239
