Kyoto-Style Global Niche Top Company Development Subsidy

1) Overview: The Kyoto-Style Global Niche Top Company Development Subsidy is operated by Kyoto City to support SMEs that newly build or expand business facilities within the city, contributing to industrial development and economic growth. The program targets companies certified as A-rank by the Kyoto Venture Targeting Committee, certified under the Oscar program, or recognized as 'Eye of Wisdom' SMEs. It bundles property-tax refund, hiring incentives, and an archaeological-survey subsidy. 2) Eligibility: Applicants must be SMEs newly building or expanding a facility in Kyoto City, and must hold one of the recognized designations (A-rank, Oscar, Eye of Wisdom, or qualifying incubation-graduate with an innovation plan). SMEs are classified as Class A (capital ≤ JPY 100 million and ≤ 100 employees) or Class B (other SMEs). Excluded: organized-crime affiliates, adult-entertainment-related businesses, applicants without required licenses, and those delinquent on municipal taxes. 3) Subsidy scope: Eligible projects are new construction or expansion of business facilities in Kyoto City (leasing excluded; retail and restaurant facilities excluded). Four payment streams: (a) Property tax & city-planning tax equivalent on buildings and depreciable assets (excluding land) at 100%; (b) Buried Cultural Property Excavation costs at 50%; (c) First-time-in-Kyoto hiring incentive at JPY 100,000 per qualifying employee/officer per year, doubled for priority sectors, foreign-capital firms, or kyo-machiya tenants; (d) In-city resident hiring incentive at JPY 100,000 per qualifying new local-resident hire. 4) Rate, cap, schedule, application tips: Property-tax stream pays 100% up to JPY 100 million; Class A receives 3 fiscal years, Class B 2 fiscal years. Archaeological cap is JPY 25 million. Hiring streams are capped at JPY 25 million per fiscal year each. The current revised guidelines take effect April 1 2026 with rolling intake. Form 1 designation application must be filed before construction starts; designation decisions follow review by the Kyoto City Industrial Location Promotion Committee. After operations begin, file the Form 7 grant application annually with tax-payment certificates, employee lists, registry extracts, and supporting evidence. Designation is revoked if operations have not started within 6 years.