Corporate Location Promotion Ordinance When the head office is established as a tenant

Last update date April 1, 2024

Target area, business field, target function, tax exemption period

Exemption from corporate municipal tax and corporate tax percent pertaining to newly established headquarters, etc. for up to six years.
※　In addition to the exemption from corporate municipal tax, there is also a system that grants subsidies according to the "actual results of citizen employment".

Subject to support
Target areas	Target industries	Target Functions
No.1 Minatomirai 21 Area No.2 Yokohama Station Area No.3 Kannai Area No.4 Shin-Yokohama Central Area No.5 Kohoku New Town Area	All fields	Head Office, R&D Function
No.6 Keihin Coastal Area No.9 Coastal Southern Industrial Area	Environment/energy, health and medical care, natural science research, manufacturing, etc.	Head Office, R&D Function
No.7 Tsurumi Industrial Area No.8 Western Tsurumi / North Eastern Port Industrial Area No.10 Inland Southern Industrial Area No.11 Asahi and Seya Industrial Area No.12 Kohoku Chubu Industrial Area No.13 Inland Northern Industrial Area Outside of specific areas (city areas other than No.1 to 13)	Environment/energy, health and medical care, natural science research, manufacturing, etc.	R&D Functions

Main requirements and support content
Ordinary income (Net sales)	Number of headquarters to be set up	Tax exemption period	Leaflet No.
Ordinary income Over the last three years, totaling more than 200 million yen Or more than 100 million yen per year	More than 100 people	5 years	①
	50 or more and less than 100 people	3 years
Ordinary income Over 100 million yen over the last three years. Or more than 0.5 billion yen per year	More than 50 people
Net sales Increased by more than 30% compared with the previous year And ¥100 million or more (*1)	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 must be "3 years or more, less than 15 years".

Subsidies pertaining to civil employment

As the number of citizen employees increases, there is also a system to add the above subsidies. (Leaflet No.2)

Special provisions for municipal tax by utilizing 100% renewable energy

In the Minato Mirai 21 area, if a company location that uses 100% renewable energy, the tax exemption period will be extended by one year.

Support recipients

When setting up headquarters meeting the next requirements in specific area (※ 1) in the city or city area outside specific area.

Leasing a business office and setting up a head office (*2)
The number of employees at the head office, etc. must be at least a certain level (* 3).
Ordinary income or sales must be at least a certain amount (* 4, 5).
Three years have passed since the establishment of the corporation and 15 years have passed since the establishment (only for 30-person locations)

Specific Area Map

※1 A specific area refers to the following areas:
No.1 Minatomirai 21 Area Detailed Map (PDF: 2,590KB)
No.2 Yokohama Station Area Detailed Map (PDF: 2,588KB)
No.3 Kannai Area Detailed Map (PDF: 1,490KB)
No.4 Shin-Yokohama Central Area Detailed Map (PDF: 4,673KB)
No.5 Kohoku New Town Area Detailed Map (PDF: 9,333KB)
No.6 Keihin Coastal Area Detailed Map (PDF: 7,336KB)
No.7 Tsurumi Eastern Industrial Area Detailed Map (PDF: 1,675KB)
No.8 Tsurumi Western / Eastern Port North Industrial Area Detailed Map (PDF: 1,532KB)
No.9 Coastal 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 Head Offices, etc. include research and development facilities.
※3 When establishing a head office, etc. in Yokohama for the first time, the number of employees pertaining to the head office, etc. is 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 income is determined based on the amount of ordinary profit for the three fiscal years prior to the application date or the most recent fiscal year following the application date (Note)”.
Note: If the Company adopts accounting standards that do not calculate the amount of ordinary profit, such as International Accounting Standards, the Company will judge based on “the amount of profit before income tax for the three fiscal years prior to the application date and the most recent business year following the application date”.
※5 Sales are determined based on “the amount of sales for the most recent fiscal year on the application date and the rate of increase in sales from the previous fiscal year (Note)”.
(Note) When amounts other than sales are 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 the 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 agreement).

Contact information

Economic Affairs Bureau Corporate Investment Promotion Division
TEL： 045-671-2594　ke-kigyo@city.yokohama.jp

Leaflet

Information on Yokohama City Corporate Location Support System (PDF: 2,794KB)
①Information leaflet (tenant head office and research institute) (PDF: 1,767KB)
②Corporate Location Promotion Ordinance Information Leaflet (Employment in the city and city order) (PDF: 197KB)

Ordinances and regulations

Yokohama City Business Location Ordinance (as of April 1, 2024) (PDF: 218KB) (PDF: 218KB)
Yokohama City Business Location Ordinance Enforcement Regulations (as of April 1, 2024) (PDF: 193KB) on support measures in specific areas, etc.

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