Kawagoe City Corporate Location Incentive Grant System

①Overview: This Kawagoe City program grants Corporate Location Incentives, Employment Promotion Incentives, and Employee In-migration Incentives to companies that newly locate and commence operations in the city, within budget limits. The goal is to promote active corporate location into Kawagoe, secure stable municipal tax revenue, expand employment opportunities for residents, and contribute to regional economic development and quality of life (Article 1). ②Eligible parties: Business establishments used for manufacturing or information communications industries as defined by the Japan Standard Industrial Classification, or those used by operators executing a Regional Economic Driving Business Plan approved by the Saitama prefectural governor. Site area must be at least 1,000㎡ and total floor area at least 500㎡ (in-site expansion: 500㎡ floor area only). The establishment must employ at least 10 permanent workers (those covered by Article 20 of the Labor Standards Act and enrolled in Employees' Pension Insurance). The applicant must have no overdue municipal taxes. ③Eligible expenses and content: Three incentives are provided. (1) The Corporate Location Incentive equals fixed asset tax and city planning tax on the establishment, land, building and depreciable assets multiplied by ratios in Schedule 1 (base 1/2, +1/10 each for ZEB certification, ISO14001/Eco Action 21, SDGs Partner registration, conclusion of a city cooperation/disaster agreement, gubernatorial approval, or hosting headquarters/R&D functions). For leased premises, the annual amount is capped by the prior year's rent. (2) Employment Promotion Incentive: 300,000 yen per newly hired permanent employee residing in Kawagoe. (3) Employee In-migration Incentive: 300,000 yen per existing employee who relocates into Kawagoe within 6 months of operation start, plus 100,000 yen per child under age 18. ④Rates, caps, schedule, application points: The Corporate Location Incentive is capped at 10,000,000 yen per fiscal year and is paid for up to 5 fiscal years starting from the year after fixed asset tax is first levied. The Employment Promotion Incentive is capped at 3,000,000 yen per establishment, and the In-migration Incentive at 5,000,000 yen per establishment. The ordinance expires on 31 March 2028 (Reiwa 10). The applicant must first obtain certification (Form 1), file an operation-start notification within 1 month of starting operations (Form 3), then file the grant application (Form 4), a results report (Form 6), and a payment request (Form 8).