① Program outline: Tsukubamirai City supports companies establishing or expanding offices in the city. It combines fixed asset and city planning tax exemption with an employment incentive through March 31, 2027. ② Eligible applicants: Applicants are corporations or similar operators with a new or expanded city worksite. Self-operated projects must add 10 or more employees; leased facilities require the user corporation to add 20 or more. ③ Eligible assets and support: The tax measure covers the building, site land, and depreciable assets. Land must be tied to construction within one year of acquisition. The employment incentive covers new city-resident employees kept at least one year. ④ Rate, cap, schedule, and filing points: Covered taxes are normally exempt for three years. The incentive is 150,000 yen per eligible employee, capped at 3,000,000 yen. Tax filings are in January after business starts and the next January; incentive filings run April 1 to November 30 after one year.