One-Stop Center supports foreign-affiliated firms advancing to Shizuoka Prefecture to build plants or business bases.

Investment Guide

Q. Calculation for property tax

A. For business in Japan you need land, factory, building, machine or equipment etc. It needs paying tax below for possession of these assets.

Tax for acquisition real estate

  • Tax for acquisition of real estate like land or building they have to be paid to prefecture.
  • Each land or building is registered on the real estate register managed by city. The address, owner, appraised value (approximately 50-70% of market price are registered.
  • Tax rate is 3-4% of appraised value.

Property tax

  • It is imposed for land, building, depreciable assets for business (machine or equipment appraised value is over decided amount)and to be paid to city.
  • The appraised value of land or building is changed every 3 years according to regional current price.
  • Every 1st January, appraised value of depreciable asset is depreciated for life time decided for each asset by specific measure(depreciate by fixed sum or fixed rate )
  • Tax rate is 1.4% of these appraised value.

【Life time of major asset and depreciate rate】

asset Life time Fixed sum Fixed rate
Steel frame and reinforced concrete

(for factory, warehouse)

38year 2.7% 6.6%
Ditto (for office) 50 2.0% 4.0%
Equipment for measure(using electric or electronics) 5 20.0% 50.9%
Equipment for producing food 10 10.0% 25.0%
Equipment for metal working 10 10.0% 25.0%
Equipment for producing transportation machine 10 10.0% 25.0%
Office equipment, calculation machine, copy machine etc. 5 20.0% 50.0%

 City planning tax

  • There are areas using for downtown in Japan. These areas are used for building public facility or developing matched to regional needs.
  • In this reason some cities impose city planning tax to corporations and residents for the resources using these plans above.
  • Tax rate is 0.2-0.3% of appraised value of land and building.
Information
  • 2017/09/22 26th Oct, 2017 Shizuoka Inevestment Seminar in Tokyoダウンロード
  • 2017/09/12 25th Nov. Recruit meeting (Global students and Companies) will be held. please check the information afterwards
  • 2017/07/11 6/8,7/14 foreign students and companies meeting
  • 2017/04/13 Shizuoka prefecture is ranked the top for six through years on output of medicine and medical equipment Shizuoka will promote accumulating those industry appealing distribution infrastructure like Tomei and Shin Tomei express way etc.
  • 2017/04/03 The survey “The Situation of New Establishment of Factory in Japan “ by METI 2016 shows the number of new establishment in Shizuoka pref. is the top of Japan. It is 74 cases in Shizuoka increased 19 cases compared to 2015. According to industry there are many cases of transportation machine, metal product and machine for manufacturing in western and central area.,

supporting
foreign-affiliated companies

One-Stop Center.

One-Stop Service Center | Shizuoka international Business Association.

Shizuoka International Business Association,
44-1 Ohtemachi, Aoi-ku, Shizuoka-shi, Shizuoka 420-0853 Japan.

Telephone:
+81-(0)54-254-5161

Facsimile:
+81-(0)54-251-1918

* Under entrustment from the Shizuoka prefectural government, the Center is operated by the Shizuoka International Business Association (SIBA).

* The cost for the operation of the Center is born by the prefectural government. Anyone can use the Center free of charge.