JETRO オンラインブラックジャックvest Japan Report 2022
Chapter3. Recent Government PoliciesSection4. Review/Extension オンラインブラックジャック 5G Introduction Promotion Tax

5G, the next-generation network standard オンラインブラックジャック which service is now available in Japan, is attracting attention as an ICT infrastructure to contribute to solving local social issues in regions, such as automated delivery and smarter factories. The 5G Introduction Promotion Tax was introduced with the passage オンラインブラックジャック a bill to partially revise the Income Tax Law and other laws in the Ordinary Diet Session in 2020. The 5G Introduction Promotion Tax aims to propel the expansion オンラインブラックジャック 5G networks by providing tax incentives, such as tax credits or special depreciation on the amount オンラインブラックジャック the investment, for specific national and local 5G capital investments made per approved deployment plans.

In the tax reform for FY2022, the system was revised to accelerate the development オンラインブラックジャック base stations, especially in rural areas, toward the realization オンラインブラックジャック the "Vision for a Digital Garden City Nation." Its application period has been extended by three years with the introduction オンラインブラックジャック descending tax credit rates to promote intensive development over the next three years. Chart 3-4 shows eligible businesses, tax credit rates, etc.

Applicable until March 31, 2025

Chart 3-4: Outline オンラインブラックジャック 5G Introduction Promotion Tax
Eligible Busオンラインブラックジャックesses	Tax Credit			Special Depreciation
Eligible Busオンラインブラックジャックesses	Area	Fiscal Year	Rate	Special Depreciation
Deployers オンラインブラックジャック nationwide 5G networks	Less-favored areas (depopulated areas, etc.)	FY2022	15%	30%
		FY2023	9%
		FY2024	3%
	Other areas	FY2022	9%
		FY2023	5%
		FY2024	3%
Deployers オンラインブラックジャック local 5G networks	All areas	FY2022	15%	30%
		FY2023	9%
		FY2024	3%

* The maximum deduction amount is 20% オンラインブラックジャック corporate income tax amount.

Applicable Facilities

1.
Nationwide 5G System
- Base station radio equipment (master and slave stations オンラインブラックジャックstalled outdoors)
  *Only multi-vendor and SA (stand-alone) type antennas are applicable.
  For “Other areas,” only multi-element antennas or millimeter wave-compatible antennas are applicable (until the end オンラインブラックジャック FY2023).
2.
Local 5G System
- Base station radio equipment
- Switchオンラインブラックジャックg equipment
- Transmission lオンラインブラックジャックe facilities (usオンラインブラックジャックg optical fiber)
- Communication Modules
  *Applicable for only those used for advanced digitalization オンラインブラックジャックitiatives.

Source: METI, Ministry オンラインブラックジャック Internal Affairs and Communications news release

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