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Feedback from startups
reshapes national rules!

声を上げる人の画像

We introduce some of the special programs in the Special Zones realized based on feedback from business operators, as well as tax programs available to startups and other business operators. The Special Zone system accepts regulatory and institutional reform proposals from startups and other business operators.

Check how to make proposals
(Japanese only) Overview of
the Special Zone system
(Japanese only) 📖Check the booklet version
(Japanese only)

Examples of the special
programs for startups

起業家の人物イラスト
Greater flexibility in talent mobility
across public and private sectors

Special provisions under the Act on National Public Officers’ Retirement Allowance for securing talent for startup founders (Japanese only)

Special provisions regarding the calculation of retirement allowances for national public servants who transition to startups as part of measures to secure talent for startup founders, allowing their periods of service before and after to be combined if they are reinstated as government officials within a specified period.

エンジニアの人物イラスト
Securing talent in IT and
semiconductor-related industries

Streamlining status of residence screening for highly-skilled engineers from overseas (Japanese only)

Special provisions to streamline and clarify the screening period for applications for a Certificate of Eligibility for the status of residence of Engineer/Specialist in Humanities/International Services for foreign engineers, subject to verification by local governments of the business status and operations of the companies concerned.
In addition to the IT sector, the semiconductor-related sector was included in 2024 among the target sectors.

投資家の人物イラスト
Expansion of investment opportunities
and growth capital supply to cover startups

Special provisions for venture funds targeting professionals (Japanese only)

Special provisions to promote the expansion of investment opportunities and growth capital supply for startups by exempting sales and other activities relating to venture funds for professional investors conducted by entities with their principal business establishment or office in a National Strategic Special Zone from: (1) restrictions on investment amounts by persons with practical experience in M&&A or IPOs, and (2) fund audit requirements under certain conditions.

Examples of tax programs
available to startups

Income deduction (corporate tax, corporate inhabitant tax, enterprise tax)

A system to deduct 18% of the income derived from target businesses conducted by startups and other operators in National Strategic Special Zones from taxable income

Target companies (major requirements)
Date of establishment: companies established less than 5 years ago (established after designation of the National Strategic Special Zone)
Target sectors: IoT, healthcare (businesses contributing to the provision of advanced medical services)

Angel tax system (Income tax)

A system to deduct a certain amount from the total income of individuals who invested in startups and other business operators within National Strategic Special Zones

Target companies (major requirements)
Small and medium-sized enterprises: companies that were established less than 5 years ago and are conducting businesses related to healthcare, bio, or agriculture sectors.
Small-scale enterprises: companies established less than 3 years ago that are expected to increase employment from the time of their establishment (no sector requirement)

Others (tax measures to strengthen international competitiveness)

  • Tax Incentive System for Promoting Capital Investment:
    Tax support (special depreciation or tax credit) for companies making capital investments to conduct businesses in the healthcare and international sectors within National Strategic Special Zones
  • Special tax provisions for private urban renewal projects:
    tax benefits provided by deeming a private urban renewal project under the Urban Renewal Special Measures Act to have been approved when an area plan specifying a national strategic private urban renewal project under the National Strategic Special Zones Act is approved
  • Tax support for land suppliers:
    tax benefits applied when land is transferred to entities implementing the development of certain public interest facilities related to advanced healthcare or international activities within a National Strategic Special Zone
国家戦略特区キャラクター とっくま

We support your ambitious initiatives from the tax perspective as well!
Click here for details >> Regarding special tax provisions in National Strategic Special Zones (Japanese only)

Brochure PDF

The Interest Subsidy System
strongly supports initial investments
by startups

Initial investments in capital expenditures and R&D pose a major barrier for startups and other businesses seeking to achieve the social implementation of groundbreaking ideas.

The Regional Revitalization Interest Subsidy System is a mechanism whereby the Government provides interest subsidies through financial institutions for businesses contributing to municipal plans (such as regional economic revitalization).

By significantly reducing interest payments on loans from financial institutions, it enables improved cash flow and accelerated growth.

Interest burden (on initial investment) reduced
by up to 0.7% for 5 years

Interest burden (on initial investment) reduced Interest burden (on initial investment) reduced

Can be combined with
other funding methods

Can be combined with other funding methods Can be combined with other funding methods

Learn more about the Interest Subsidy System
(Regional Revitalization Support Interest Subsidy)
The linked page is available in Japanese only.

Business support hubs
available in Special Zones

日本地図。各拠点を選択すると右側に施設情報が表示されます。

Select a location on the map to view facility details.

Please feel free to contact us

Our dedicated staff is available to guide you through regulatory reform proposals and the use of these systems.

Inquiry form
The linked page is available in Japanese only.