オンライン ブラック ジャック 2022
Chapter3. Recent Government Policies
Section4. Review/Extension of オンライン ブラック ジャック Introduction Promotion Tax

オンライン ブラック ジャック, the next-generation network standard of 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 オンライン ブラック ジャック Introduction Promotion Tax was introduced with the passage of a bill to partially revise the Income Tax Law and other laws in the Ordinary Diet Session in 2020. The オンライン ブラック ジャック Introduction Promotion Tax aims to propel the expansion of オンライン ブラック ジャック networks by providing tax incentives, such as tax credits or special depreciation on the amount of the investment, for specific national and local オンライン ブラック ジャック capital investments made per approved deployment plans.

In the tax reform for FY2022, the system was revised to accelerate the development of base stations, especially in rural areas, toward the realization of the "Vision for a Digital Garden City Nation." Its application period has been extended by three years with the introduction of 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 of オンライン ブラック ジャック Introduction Promotion Tax
Eligible Businesses Tax Credit Special Depreciation
Area Fiscal Year Rate
Deployers of nationwide オンライン ブラック ジャック networks Less-favored areas (depopulated areas, etc.) FY2022 15% 30%
FY2023 9%
FY2024 3%
Other areas FY2022 9%
FY2023 5%
FY2024 3%
Deployers of local オンライン ブラック ジャック networks All areas FY2022 15% 30%
FY2023 9%
FY2024 3%

Applicable Facilities

  1. 1.

    Nationwide オンライン ブラック ジャック System

    • Base station radio equipment (master and slave stations installed 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 of FY2023).
  2. 2.

    Local オンライン ブラック ジャック System

    • Base station radio equipment
    • Switching equipment
    • Transmission line facilities (using optical fiber)
    • Communication Modules
      *Applicable for only those used for advanced digitalization initiatives.

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