The small and medium enterprises establishing a factory may benefit from reduction or exemption of income and corporate tax (Article 6.(1) and (2) of the 「Restriction of Special Taxation Act」), reduction or exemption of acquisition tax and exemption of property tax (Article 58-3.(1) of the 「Restriction of Special Local tax Act」), exemption of registration and license tax (Article 58-3.(3) of the 「Restriction of Special Local tax Act」), exemption of special tax for agricultural and fishing villages (Article 4.-3 of the「Act on Special Rural Development Tax」 and Article 6., 7., 119.(3), 120.(3) of the 「Restriction of Special Taxation Act」), reduction or exemption of farmland preservation charges (Article 38.(6) of the 「Farmland Act」, Article 52. and attached Table 2 of the enforcement decree of the 「Farmland Act」, reduction or exemption of expenses for forest replacement resource creation(Article 19.(5) of the 「Management of Mountainous Districts Act」, Article 23. and attached Table 5 of the enforcement decree of the 「Management of Mountainous Districts Act」) and others.
The resident enterprises of industrial complexes, areas for inducement, complex for industrial technology and others may benefit from reduction or exemption of acquisition and property tax (Article 78.(4) of the 「Restriction of Special Local tax Act」). The resident enterprises of agricultural industrial complexes may benefit from the reduction of income and corporate tax (Article 64.(1) and 6.(1) of the 「Restriction of Special Local tax Act」). The small and medium enterprises, which move out of the overpopulated constraint district of the metropolitan area, may benefit from the reduction or exemption of income and corporate tax (Article 63.(1) of the 「Restriction of Special Local tax Act」 and Article 60.(2) of the enforcement decree of the 「Restriction of Special Local tax Act」). In cases where a foreign investment enterprise operates a manufacturing business, it may benefit from the reduction of corporate tax (Article 121-2(2) of the 「Restriction of Special Local Tax Act」).