What is The Law on Special Measures for Industrial Revitalization and Innovation ?

We have supported business reconstruction, undertaking new business, and increasing productivity.
We met a lot of difficulties due to the economic melt-down, financial crisis and increasing resource prices in 2008, so we changed
the Law to be able to facilitate investment for saving energy and support for smooth financing, last year.

Support for productivity increasing plans ○ reduction of registration and license tax
○ reduction of real estate acquisition tax in business
■ concentration on core business succession
“(Self-) Reconstruction Plan” ○ preferential measures of Civil Act
Founding ○ preferential measures of Companies Act
company, ○ inclusion in expenses of loss from revaluation of assets
■ reusing others’ business resources
“The Plan Reusing Business Resources ” increasing
Support for smooth financing
capital, M&A, ★ debt guarantee by SMRJ
■ integrating with other sectors business transfer ★ investment guarantee for financial institution
“Business Resources Integration Plan” designated by JFC

■ investment for increasing resource productivity

“Resource Productivity Innovation Plan” Support for increasing resource productivity
Equipment ★ debt guarantee as with equipment
investment ★ immediate depreciation of investment for
■ investment for producing goods adapted to
equipment for saving energy
resource restriction
“Goods adopting the Resource
Restriction Production Plan” Equipment ○ special depreciation of investment in innovative equipment
■ “Innovative Equipment Investment Plan” investment
■ facilitating business succession of promising parts Business Succession using secondary corporation
of small and medium-sized enterprise (SMEs) ★reduction of registration and license tax and real estate
“Business Succession on SME Plan” succession acquisition tax in business succession
★ succession of approval and license for business,
financial support
Public organization for business revitalization

◆ ADR (alternative dispute ■ INCJ (Innovation Network Corporation of Japan)

◆ Business Support Council for SME
resolution) for revitalization facilitating investment for Open Innovation
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