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Prefectural Government Department of Commerce, Industry and Labor

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< Contact Information > Investment and Growth Support Division Growth Industry Promotion Office, Osaka Prefectural Government Department of Commerce, Industry and Labor

25F Osaka Prefectural Government Sakishima Building 1-14-16 Nanko kita, Suminoe-ku, Osaka 559-8555 Tel.+81-6-6210-9406 · +81-6-6210-9482 / Fax.+81-6-6210-9296 / Email [email protected] Osaka Investment

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Check us out on Facebook too. Growth Industry Promotion Office, Osaka, facebook Accessible by smartphone or PC. Guide Access to Osaka, Short access Flight : 01:50 Kansai International Airport to world major cities

Tokyo Osaka Flight:01:05 Osaka Bullet train:02:30 Kansai International Flight:00:52 Helsinki Bullet train:00:55 9 hours 35 minutes Airport Flight:01:05 Bullet train:02:30

Frankfurt 10 hours 50 minutes

Paris 11 hours 35 minutes Beijing 3 hours San Francisco Istanbul 12 hours 00 minutes 11 hours 5 minutes Seoul 1 hours 40 minutes Los Angeless Shanghai 12 hours 30 minutes 2 hours Delhi 9 hours 55 minutes Hong Kong 3 hours 40 minutes Taipei Dubai Hanoi 2 hours 30 minutes 9 hours 10 minutes 4 hours 35 minutes Manila GDP (Year 2013) Bangkok 3 hours 35 minutes (Gross Domestic Product) 5 hours 30 minutes Singapore 6 hours 35 minutes China 9,181.2

Japan 4,898.5

Germany 3, 730.3 Pref. Jakarta Hyogo Pref. 7 hours France 2,806.4 Shiga Pref. Osaka England 2,678. 5

Kyoto City Russia 2,096.8

Cairns India 1,937.8 7 hours 50 minutes City 1,839.0 Population (Year 2014) (Country/Region · City) Canada Australia 1,531.3 (a million) (a thousand) Pref. Korea 1,304.6 Country or Region Population City 8 68.3 U.S.A. 321.8 Seoul (South Korea) 10,008 Indonesia Switzerland 685.4 126.9 Jakarta (Indonesia) 9,608 Pref. Argentina 611.7 Mexico 127.0 Osaka Pref. 8,850 Norway 522.3 Until: One billion US dollars Germany 80.7 Guangzhou (China) 8,525 Based on the National Accounts Main Thailand 420.2 Aggregates Database (UN), 2013 Australia 24.0 New York (U.S.A.) 8,337 For (2013), data is based on the 2013 Osaka Prefectural Osaka Pref. 3 72.3 Citizens’ Accounts by the Statistics Osaka Pref. 8.8 Bangkok (Thailand) 8,305 Division, Osaka Prefectural Singapore 295 .7 Government. World Statistics 2016, Based on an exchange rate of $1=100.23 Statistics Bureau, Ministry of Internal Affairs and Communications For Osaka, data is based on Osaka Prefectural Government (as of October 1, 2014) 0 500 1,000 5,000 10,000 01 02 In the Special Zone, Hub for Pharmaceuticals, Medical Equipment and Regenerative Medicine business opportunities are… Northern Osaka Area (Saito etc.) Waiting for You!

Kansai Innovation Comprehensive Kansai National Strategic Special Zone Global Strategic Special Zone (All Area of Osaka, Hyogo, and Kyoto) Integrating Industries and Functions – the Engines of Economic Growth. Forms a hub for international innovation in the medical fields, etc. Making full use of the Kansai’ s potential in medical facilities, universities, We look to be an international city that maintains a solid business environment and research centers, we have formed a hub for (including R&D and commercialization of the latest medical products/equipment) Ohtatoshiba cho, Ibaraki City international competition in the new energy and life science industries. and attracts entrepreneurial talent. This will become a center attracting facilities related to the life sciences With a supportive network combining industry, University of Osaka Suita campus (Suita City) academia, and government, Special Zone for Growing Industries (Special Cluster Zone for Growing Industries) this location is perfect as an R&D or business base for Strengthening the initiatives of the Kansai Innovation Comprehensive Global Strategic Special Zone, we have established the Special Zone for Growing Industries pharmaceutical and medical device industries. We support business enterprises in the new energy and life science fields!

A New Hub for the Health and Medical Fields Hub of Global Trade and Environmental Technologies Global Logistics Hub Northern Osaka Health Yumeshima & Sakishima Area Hanshin Port Area and Biomedical Innovation Town (NohBIT)

In addition to the corporate headquarters, Made up of Osaka Port and Kobe Port, the Hanshin Port Area is (provided by Suita City) R&D / orientation locations, and government bodies available, the largest distribution point in West Japan, handling ¼ of all this area offers full MICE functionality in the form of cargo containers in the country. Taking advantage of the National Cerebral and Cardiovascular large-scale international trade show space, As a strategic port for international containers, this area is Center’s location change, NohBIT continues to add functionality hotels and other spaces. gathering high-order logistical functioning and can meet the in the health and medical industries. An area suitable for environmental and new energy industries. needs of international distribution. Located in a close proximity to Umeda and Shin-Osaka stations and convenient access to transportation, we expect this area to develop into a new R&D center for the health and medical fields.

Osaka Prefecture University Nakamozu campus ( City) Global Logistics Hub Hub of ‘Knowledge’ Kansai International Airport Area Osaka Station North Area

Kyoto University Research Reactor Institute

Linked with major Japanese cities and 70 cities abroad. (Kumatori Town) Features excellent access to major cities in the Kansai region, The only 24 hour/day airport in Japan and an assortment of the largest municipal functions in West provides a “cool chain” meeting the highest global standards. Japan. With a variety of enterprises, universities and research centers collaborating with the general public, this knowledge capital is creating new intellectual value and is indeed a hub for the accumulation of knowledge.

03 04 Of course! Osaka!! Osaka eSPECIALly supports growing Perfect home for your business! industries in the SPECIAL ZONE! 5 Benefits of Doing Business in Osaka Osaka’s Unique Support System (Tax Incentive System for Special Zone for Growing Industries)

In Osaka, we have established Tax Incentive System for Special Cluster Zone for Growing Industries (Tax Incentive System for Special Zone It’ s the third biggest market in the world! Business costs far lower than for Growing Industries). We support business enterprises that will set up business in the new energy and life science fields! The Osaka-Kyoto-Kobe metropolitan area. Comparative Cost of Business in Osaka and Tokyo (Index with Tokyo set as 100) 1 2 Enterprises in the life science and new energy fields that are engaging OSAKA TOKYO(100) 1 Tokyo-Kawasaki- Cost of commercial property (2014) 35.5 100 in advanced business in the Special Zone for Growing Industries are eligible. 2 New York-Philadelphia-Newark Cost of residential property Osaka-Kyoto-Kobe (2014) 45.9 100 3 Real Estate Acquisition Tax Cost of industrial property 4 Los Angeles Corporate Prefectural Resident Tax (2014) 48.7 100 Osaka Prefectural taxes Corporate Enterprise Tax can be reduced 5 Nagoya Office Space rent 100 ( ) (2016) 62. 4 6 Chicago-Milwaukee Warehouse rent 81.1 100 7 London (2014) Residential rent Up to 100% reduction in taxes for acquisition of real estate. 2009 Urban GRP Survey (2016) 67.6 100 Benefit 1 University of Toronto, Martin Prosperity Institute The larger investment, the larger the reduction 0 20 40 60 80 100

Accumulation of World-Class Companies Small / Mid-sized Enterprises (SME) Osaka is home to 8 of the world’ s Boasting Nationally Leading Technologies Reduction of prefectural corporate taxes and corporate enterprise top 500 companies! Benefit 2 3 4 Number of manufacturing companies:43,796 2nd largest in Japan taxes for up to 10 years ◯Panasonic Corporation ◯The Kansai Electric Power Co., Inc. Number of employees in manufacturing:642,781 people 3rd largest in Japan ◯Nippon Life Insurance Company ◯Sumitomo Electric Industries, Ltd Shipment value:about 16 trillion yen 3rd largest in Japan -A system linked with the tax reduction and subsidy incentive systems in local municipalities-

◯Itochu Corporation ◯Daiwa House Industries Co., Ltd Number of international patent applications :8,748-2nd in Japan For companies newly establishing business in Osaka, the Osaka Prefectural taxes are ZERO yen. ◯Sumitomo Life Insurance Company ◯Sharp Corporation For companies relocating from within Osaka Prefecture, the reduction is based on the percentage of increase of employees. Artificial satellite Never loosens 2013 Global500 (Ranking of World’s Top 500 Companies) -Fortune magazine Maido- 1 satellite Anti-loosening Hard Lock Nut Eligible Business

Materials : “Economic Census” – Ministry of Internal Affairs and Communication (2014 - preliminary results) New Energies Life Sciences Complete Business and Research Support “Industrial and Commercial Statistics (Industry)” – Ministry of Economy, Trade, and Industry (2013) “Japan Patent Office Annual Report” – Japan Patent Office (2013) MOBIO (Monozukuri Business Information-center Osaka) ●Environmentally-friendly automobiles ●Medical products/Medical devices Develop support and consultations services for manufacturing (monozukuri) in regards technology, intellectual property, market cultivation, and corporate management. 5 ● ●Regenerative therapy, etc. Solar/wind power, etc. Technology Research Institute of Osaka Prefecture ●Smart communities ●Clinical trials and research Technological partner for SMEs in manufacturing. We support product development and solutions for technological issues via technology consultation, request testing, device utilization and subcontracted research. ●Storage battery - related ●Medical/care-giving robots ●Medical information systems ●Energy-conserving devices ●Medical facilities/organization ●Hydrogen-related Osaka Prefecture has been designated as ●Health-related a location for two types of Special Zones! National Support System Comparing Effective Corporation Tax Rates Comparing Effective Corporation Tax Rates for Osaka’s Special Zone for Growing Industries Kansai Innovation Comprehensive Global Strategic Special Zone Through efficient use of the national tax incentives and Osaka’s Special Zone for Growing Industries 1.Special measures of the system and stipulations Tax Incentive System, Japan’s relatively “high” effective corporate tax rate is reduced to the Revision of laws, regulations, and ordinances, and special application of order-made measures is possible. low rates found in East Asian nations! 2.Support measures for taxes (1) Special amortization: 40% of acquisition price of facilities or equipment (20% for the actual building) Osaka’ s Effective (2) Investment tax exemption: 12% of acquisition price for facilities, equipment. (6% for buildings, etc.) Effective Corporate Tax Rate (%) (from April 2016) Cuts taxes Corporate Tax Rate Either (1) or (2) above is applicable. significantly! * 45 about 30% ⇒ about 40.75 22% 3.Support measures regarding finances 40 Comprehensive Special Zone Support Interest Subsidy Fund (Maximum of 0.7% interest subsidy for all financing from financial institutions) 33.33 National Tax incentive System for 35 support Special Zone for Growing 29.97 29.53 4.Financial and Governmental Support Measures 30 Industries Support by utilizing Comprehensive Special Zone Promotion and Coordination budgets. 25.00 24.67 24.20 25 21.81 17.00 Kansai National Strategic Special Zone 20 15

1.Special measures of the system and stipulations 10 Break through the bedrock stipulations with integrated stipulation revision and focused promotion. 5

2.Support measures for taxes 0 (1) Special amortization: 50% of acquisition price of facility and equipment (25% for building) America France Japan Germany China National Strategic South Korea Osaka’s Special Singapore (2) Investment tax exemption: 15% of acquisition price for facilities, equipment. (8% for buildings, etc.) Special Zone in Japan Zone for Growing (3) Income tax exemption: 20% of income earned by businesses where special measures play an important role, including medicine, Industries international, agriculture, and certain IoT(Enterprises established less than 5 years prior are eligible.) ○ Maximum rate – possible if certified as a National Strategic Special Zone, Only one of (1), (2) or (3) above is applicable. * approved by the local municipality enacting the tax reduction system and approval on behalf of Osaka Prefecture. 3.Support measures regarding finances *Based on Ministry of Finance’ s “International Comparison of Effective Tax Rates for Corporate Earnings Taxation” Comprehensive Special Zone Support Interest Subsidy Fund (Maximum of 0.7% interest subsidy for all financing from financial institutions) 05 06 We support businesses in the We support businesses storage battery, hydrogen Battery Strategy Research Center in the hydrogen Looking to strengthen the international competitiveness of the Kansai battery industry, we support new business creation and coordinate demonstration projects and fuel cell fields! for storage batteries, fuel cells and solar cells. and fuel cell fields!

●Location: 25F Osaka Prefectural Government ●Contact: Tel. +81-6-6210-9269 Main Initiatives in the New Energy Field 1 Sakishima Building 1-14-16 Nanko kita, Fax. +81-6-6210-9481 Main Initiatives in the New Energy Field 2 Suminoe-ku, Osaka.

( ) One of the World’s Largest - Pease fe el free to Kansai International Airport KIX Hydrogen ( ) “Testing and Evaluation Center for Large conta ct us Grid Project Kansai International Airport Area Storage Batteries” Completed in the Head Researcher Expert ●Currently, the first demonstration project of the fuel cell-powered forklift / hydrogen supply Bay Area of Osaka. (Sakishima Area) Yasuhiko Bito Noboru Hashimoto infrastructure as an Asian airport is being operated. [Field: storage batteries, materials] [Field: fuel cells, materials] ●Taking advantage of fuel cell forklifts’ characteristics, we can increase operating Driving force to establish a New Industrial Cluster efficiency, reduce CO2 emissions and improve working conditions.

NLAB ●With the first hydrogen station, KIX becomes the first airport in Japan to supply ( ) ●NITE* has built the world’s largest testing and evaluation facility. National LABoratory for advanced energy storage technologies hydrogen to fuel cell vehicles.

●In preparation for the commencement of testing services beginning summer 2016, Osaka Prefecture, working with NITE and the national government, continues to work to improve the function and encouraging the use of those facilities.

●We are aiming to establish a system that provides necessary services for battery business entry in a one-stop location here in Osaka. *The National Institute of Technology and Evaluation

Source: provided by NITE Verification Projects using Reusable EV Batteries (Yumeshima Area) Application example of National Special Zone System

●Since March 2014, we have implemented a project to demonstrate the capabilities of a highly-economical large-scale power ( ) storage system constructed by connecting large quantities of discarded used batteries collected from electric vehicles EV . Hydrogen refueling for fuel cell forklifts Iwatani Hydrogen Station in Kansai International Airport ( ) ●This project can contribute to a low-carbon society in two ways: by promoting EV use and expanding renewable energy. Open in January 2016

●Now, we aim to develop an inexpensive power storage system using this technology and createa new energy management business that can provide stable power service by utilizing storage batteries. Introducing the Nation’s Largest Fuel Cell in Osaka

Demonstration 1 Demonstration 2 ●In Osaka Wholesale Market, a private enterprise installed the nation’s first 1 MW level fuel cell system for commercial use, Suppression function to Application of the Feed in and is currently verifying its CO2 reduction, as well as stability and reliability of its power supply. control photovoltaic (PV) Tariff (FIT) solar system in ●The Market purchases generated power and utilizes as emergency power supply. output fluctuations an emergency. on the demand side. Cooperation of various demand side Applying part of FIT solar system energy management systems. which stops in an emergency to (peak cut, backup) supply power to battery.

Special Zone Area Osaka City Bentencho Station

North Port Technoport Line Reusable Storage Battery Projects are on the storage batteries Osaka Port Osaka

Yumeshima Sakishima

Move in the Yumeshima / Sakishima Area Bay Tunnel

Areas of the Special Zone! Yume-Saki Tunnel Sakishima Area Fuel cell system of 1.2 megawatt solid oxide fuel cell(or SOFC) Osaka Wholesale Market NLAB The service started in March 2015

Osaka is the best place for storage battery business Additionally, we are also working on how to verify and demonstration! new hydrogen-related technologies.

07 08 The Pharmaceuticals and Medical Devices Agency – Leading-edge Environment for Medical Kansai Branch (PMDA-WEST) is expanding its functions! and Health Fields in Osaka! ●Since 2016, the Kansai branch is able to handle all consultations regarding pharmaceutical affairs.

Research and The only Basic research Applied research Nonclinical trials Clinical trials Pharmaceutical approval Implementnation Main Initiatives in the Life Sciences branch development stage in Japan Main developers Universities and research institutions, venture firms Pharmaceutical companies, etc. Available Forming a Bio Medical Cluster Pharmaceutical Consultation strategy consultations Services at PMDA-WEST Individual Prior assessment Face-to-face Clinical trial Saito Consultations meetings consultation consultations consultations on (Free) (Free) (fees required) (fees required) pharmaceutical To determine whether of Preparatory meeting to PMDA official view will be To confirm the requirements to be ●Saito Life Science Park Ibaraki Kita Interchange (IC) Affairs not the contents of a identify the points of expressed here. met for approval. (provisional name, currently consultation are applicable consultation prior to *Headquarters’ review team New Meishin under construction) for the “Strategy “Face-to-Face and external expert(s) are 17 facilities including the National Institute of Expressway Consultations” service. Consultation” present. Biomedical Innovation, Health and Nutrition (NIBIOHN) and life science related TV conference system enables consultations with Tokyo Headquarters Aigawa enterprises are located. River Dam Incubation facilities for bio-ventures Eastern District Cooperation between the Drug Development Support Network (in three buildings) District for introducing Saito Facilities and PMDA-WEST provides seamless support for the medical ●Other than business sites in the Western District and the Central District and other related fields to grow. *The Drug Development Support Network: The nation-wide support system for drug discovery and development, headquartered within the Japan Agency for Medical Research and Development (AMED) of the Life Science park, we aims to Central District integrate life science enterprises Saito-Nishi Station

and more. Drug Development Support Network PMDA (Tokyo) Western District Saito Life Science Park AMED Center for Innovative Drug Discovery and Development (Western Branch) PMDA Kansai Branch Grand Front Osaka

Strategy/Funding Northern Osaka Health Saito Line and Biomedical Seed-stage Basic and Non-clinical Applications for Approval / research applied research and clinical trials approval/Review Implementation

Innovation Town(NohBIT) ◯Consultations on everything related ◯Application for approval to pharmaceutical affairs Advanced National Institute of ◯Manufacture and Sales Approval nicknamed ‘KENTO’ RIKEN technology Advanced Industrial ◯GMP / QMS inspections Science and Technology

National Institutes of Biomedical Innovation, ●Taking advantage of the National Cerebral Health and Nutrition and Cardiovascular Center’s location change, NohBIT continues to add diverse functionality based on its theme of Osaka’s Seminal Initiatives! “health and medical.” ●Leading the world iPS cell research ●JR Kishibe Station, located near to NohBIT, Autologous corneal epithelium regeneration KENTO Innovation Park Myocardial regeneration offers the height of convenience therapy using human iPS cells With a focus on health and medical care, therapy using iPS cells 12 minutes from Osaka Station, Completion Image of aiming to provide a site for integration of research facilities, including enterprises, Temperature-responsive 7 minutes from Shin Osaka Station. the Station Area (2018) for cutting-edge research and development culture surfaces Transplantation of corneal epithelial ●KENTO Innovation Park: cell sheets Culturing/ Fabricating corneal Graduate School epithelial cell sheets Osaka University Graduate School We are looking to attract mainly Professor, Graduate School of Medicine purification Professor, Graduate School of Medicine research facilities for health or Yoshiki Sawa Kohji Nishida Eye Diseases medical corporation. Myocardial sheets utilizing temperature-responsive culture dish ●Please inquire about the incentives available. Epithelial precursor/stem cells iPS cells Target: Commercialization ( ) KENTO Innovation Park within five years induced pluripotent stem cells Northern Osaka Health and Biomedical ( ) Innovation Town NohBIT/KENTO Zoning Somatic cells (such as skin) Thermal neutrons romoting BNCT* implementation Urban housing Parks ●P National Cerebral and Cardiovascular Center (initiatives related to Commercial (Open Innovation Center) ) (World’ s first clinical trials started in Osaka in October, 2012) Currently, it is proposed to build a Suita health are under consideration Municipal complexes Parks “Health Promotion Park (or Area)” and ·Effective for intractable cancers (e.g. malignant brain tumors, “Wellness” apartment for elderly people. Hospital To head and neck cancers) which are difficult to treat with present radiation therapy and surgery.

•Approx. 30 minutes ·Aiming for commercialization and expanding globally as a revolutionary medical system. Normal cells To Shin-Osaka Station to Kyoto St (composed of PET scans, boron medicines, accelerators, expert personnel) and Downtown Osaka JR Kishibe Station ·Currently preparing for establishment of Kansai BNCT Medical Research Center Cancer cells •Approx. 7 minutes to Shin-Osaka St. (provisional name) as part of Osaka Medical College. •Approx. 12 minutes to Osaka St. •Approx. 30 minutes to Kobe St. *BNCT stands for “Boron Neutron Capture Therapy.” Using boron and neutrons to target A cutting-edge cancer therapy for selectively destroying cancer cells. and destroy cancer cells only. 09 Check here for information on NohBIT.→ 10 Sightseeing (Osaka) Easy Access by Air, Land, or Sea!!!

· One of three foreign tourists visit Osaka · Foreign tourists visiting in Osaka : 7 million (2015)

Ranking City Visiting Rate(%) 1 Tokyo 48.5 2 Osaka 34.1 3 Kyoto 27.9

4 13.4 Tsutenkaku Tower Osaka Castle 5 Kanagawa 11.8 6 Fukuoka 11.3 7 Hokkaido 10.7 8 Aichi 9.1

9 Hyogo 6.9 Osaka Aquarium Kaiyukan 10 Nara 6.4 [Source] Japan Tourism Agency, Ministry of Land, Infrastructure, Transport and Tourism Consumption Trend Survey for Foreigners Visiting Japan 2014

Dotonbori Abeno Harukas (Abenobashi Terminal Building)

Sightseeing (Kyoto, Nara, Hyogo, Wakayama)

To Kyoto About 30 min. from JR Osaka Stn.

To About 1 hour from JR Osaka Stn.

Rinku Town Himeji Castle Kinkakuji Temple Osaka ( Hyogo ) ( Kyoto )

To Nara About 40 min. from Kintetsu Namba Stn.

To Kumano Nara Great Buddha Mt. Koya About 4hours from JR Tennoji Stn. ( Nara ) ( Wakayama )

11 12 And there’s more!! Investment Support Services A Complete Support System! Incentives to Support Business O-BIC(Osaka Business and Investment Center)

Subsidy for Foreign-Affiliated Companies A detailed support system that targets your specific needs. Eligible Recipients Foreign-affiliated companies moving into Osaka to set up a head office or Asian base of operation.

Eligibility Office space of 250m2 or greater and 25 or more regular employees

Subsidy Rate / Limit [Acquisition] 5% of costs related to building and machine equipment (Limited to 100 million yen) [Lease] 1/3 of rent (for 24 months - limited to 60 million yen)

Subsidy for Investment Promotion Examples of the Wide Range of Services

Eligible Recipients Small and medium enterprises (SMEs) that are newly constructing / •General information on Osaka in English, Chinese, Korean, and Japanese expanding their factories or R&D facilities. •Real estate information regarding office space, Subsidy Requirement Over 100 million yen of investment, etc. locations for warehouses and plants, and residential properties •Advice on application procedures for company registration and status of residence Subsidy Rate / Limit 5% of cost related to building and machine equipment (10% for companies that have head offices, etc. in Osaka Prefecture) (Limit is 30 million yen) •Information regarding incentives measures provided by local governments etc., and coordination with related organizations and agencies Eligible Regions Zones promoting the formation of industrial clusters, and municipalities that have plans of promoting investment in R&D facilities. •Introductions to interpreters, translators, market researchers, attorneys,

*After receiving approval for the subsidy above, general and tax accountants, and other professionals the recipient may be eligible for a corporate enterprise tax subsidy (limited to 20 million yen) if certain requirements have been met. •Assistance in meeting potential business partners through websites, meetings, and seminars

Tax Incentive for Industrial Cluster Support Program for Foreign Companies •Subsidy for registration cost of the establishing a new head office or branch: Eligible Recipients Small and medium enterprises (SMEs) that are newly constructing/expanding factories or R&D facilities, up to 100,000 yen per applicant or have acquired land for such purposes. •Subsidy for cost of obtaining status of residence: up to 50,000 yen per applicant

Eligible Regions Zones promoting formation of industrial clusters TEL : +81-6-6944-6298 Email : [email protected] Special Measures Include Reduction amounting to half of real estate acquisition tax owed upon acquisition of property. URL : http://o-bic.net/ (Limited to 200 million yen.)

Tax Incentive for Strengthening Local Business Facilities Temporary Office Space Eligible Recipients Companies moving/expanding a HQ office (office, research institute, training center) IBPC Osaka Investment Promotion Project and JETRO Osaka Conditions for Approval The enterprise is newly constructing/expanding HQ function, leasing, or modifying the use of its buildings and preparing facilities in a region listed in the Regional Revitalization Plan. have set up free temporary office spaces for foreign companies The enterprise is adding 10 or more employees to their HQ. (5 employees for SMEs) considering investment in Osaka.

Special Measures Application of either a special refund or a tax exemption for corporate taxes etc. in regards to the acquired building asset. Application of tax exemption for corporate taxes etc. in regards to employees newly hired for work in the HQ. IBPC (International Business Promotion Center) Osaka Investment Promotion Project Loan guarantee from the Organization for Small & Medium Enterprises and Regional Innovation, JAPAN. TEL : +81-6-6615-7130 / Email : [email protected] / URL : http://www.investosaka.jp/en/ JETRO Osaka TEL : +81-6-4705-8660 / Email : [email protected] / URL : http://www.jetro.go.jp/en/invest For more information, please visit our website A must-read guidance, Osaka 13 14