①Overview: The Tamba City Corporate Attraction Promotion Subsidy supports companies newly entering Tamba City or expanding/relocating within the city, to build an industrial base and create employment. Set under Tamba City Notice No. 235 of 2020, revised through March 2025. ②Eligibility: Applicants must have a factory designated under Article 5. New facilities must operate within 3 years of land acquisition (5 for city-sold land), employ 4+ regular workers (2+ for approved regional operators) for 6+ months, green 10%+ of land. Expansion needs 2+ added workers and 10% greening. No tax arrears. ③Expenses: Nine categories — land, factory construction, road, greening, septic tank, sewer charges, sewer construction, water entry fee, water supply. ④Rates: 5%–50%; caps 5M–50M yen. New site needs land ≥3,000m² and building ≥500m²; expansion ≥300m². Designation 30 days pre-operation; start-notice within 30 days; subsidy application within 1 year. 10-year operation obligation.