Small and Medium-sized Enterprises Business Enhancement Act Information
To everyone considering capital investment, now is an opportunity to make a decision on facility investment!
Target Period
April 1, 2017 to March 31, 2019
Tax Measure Details
| Name | Classification | Requirements | Support Details |
|---|---|---|---|
| Exceptions to Real Estate Tax | None | ・ Machinery (At least ¥1.6 million within 10 years) ・ Equipment that improve productivity by at least 1% on average compared to previous models. |
Real estate tax cut in half for 3 years |
| Small and Medium-sized Enterprises Business Enhancement Taxation System | Productivity Improvement Facilities (A-Type) |
・ Machinery (At least ¥1.6 million within 10 years) ・ Equipment that improve productivity by at least 1% on average compared to previous models. |
Choose to apply for immediate depreciation or a tax credit of 10% of the acquisition cost. ※ 7% for corporations with capital between ¥30 million and ¥100 million. |
| Profitability Enhancing Equipment (Type B) |
・ Machinery (At least ¥1.6 million) ・ Equipment related to investment plans with an annual return on investment of 5% or more |
||
| SME (small and medium-sized enterprise) Investment Promotion Tax System | None | ・ Machinery and Equipment (At least ¥1.6 million) | 30% special depreciation or a 7% tax credit |
Targeted Models
The ORION lineup of industrial products, including chillers, precision air processors, oil-free vacuum pumps and blowers, and others, offer good results in a wide range of applications.
Please contact your ORION Sales Representative for details about specific targeted models. Prices of targeted models will differ depending on purchase prices and the year in which a product was released.
Others
- In principle, in order to receive the support measures mentioned above, a management power improvement plan must be submit and approved in advance.
- In order to prove the support conditions of “Exemption of Property Tax” and “Small and Medium-sized Enterprise Management Enhanced Tax System (Type A)”, a certificate application is required to the designated industrial association.
- Please refer to the Small and Medium Enterprise Agency website for details on the "Small and Medium-sized Enterprise Business Enhancement Act".