Article 5
Definition of aids provided
e. 1) For investments and/or equipment leasing pro-grams of:
(i) Manufacturing companies producing of state-of-the-art technological
products or new products, under instance (a), of para. 1, article
3.
(ii) Undertakings (laboratories) of applied industrial, energy,
mining, agricultural, forestry, livestock, and fish farming research,
as well as technology and in-dustrial design undertakings, under
instance (c), of para. 1, article3.
(iii) Undertakings for the provision of state-of-the-art technological
services, under instance (d), of para. 1, article 3.
(iv) Software development undertakings, under in-stance (e), of
para. 1, article 3.
Furthermore for investments and/or equipment leas-ing programs,
concerning:
(v) The protection of the environment, the restriction of ground,
underground, water and air pollution, the restoration of the natural
environment and water recy-cling, provided that these investments
or programs shall be implemented by manufacturing undertakings,
undertakings producing power and electricity, mining undertakings,
industrial minerals undertakings and marble cutting undertakings,
by farming, livestock and fishery undertakings, by undertakings
of O.T.A. or pre-fectural local authorities, by liquid fuels and
liquid gases undertakings, and by tourist undertakings, un-der instances
(a), (b), (g), (h), (i), (l), (n), and (t) re-spectively, of para.
1, article 3.
(vi) The utilisation of renewable sources of energy, substitution
of gas fuels for liquid fuels or electricity, treated refuse from
domestic industries, the recovery of lost heat, and energy saving,
provided that these investments and/or programs shall be implemented
by manufacturing undertakings, undertakings producing energy in
the form of hot water, steam, or producing solid fuels by biomass,
farming, livestock and fishery undertakings using modern technology,
mining under-takings, undertakings quarrying, treating and in gen-eral
utilising industrial minerals, undertakings stan-dardising, packaging
and preserving products of the primary sector on behalf of the same
or third parties, international trade companies, and tourist undertak-ings,
under instances (a), (b), (g), (h), (i), (k), (q), and (t) of para.
1, article 3, as well as undertakings of the O.T.A., or the Prefectural
local authorities, or the co-operatives under instance (l) of the
same paragraph above.
(vii) The establishment, expansion and modernisa-tion of laboratories
of applied industrial or energy or mineral or agricultural or livestock
or fish farming re-search, provided that these investments or programs
shall be implemented by manufacturing undertakings, undertakings
producing energy and electricity, indus-trial minerals undertakings
and marble cutting under-takings, mining undertakings, and by farming,
forestry, livestock and fishery undertakings using modern tech-nology,
under instances (a), (b), (g), (h) and (i) respec-tively, of para.
1, article 3.
The following aid rates shall be provided:
|
Area
|
Grant rates
|
Interest subsidy rates
|
Leasing subsidy rates
|
|
D
|
40%
|
40%
|
40%
|
|
C
|
40%
|
40%
|
40%
|
|
B
|
30%
|
30%
|
30%
|
|
A
|
25%
|
25%
|
25%
|
or alternatively:
|
Area
|
Tax allowance rate (tax-free reserve)
|
Interest subsidy rates
|
|
D
|
100%
|
40%
|
|
C
|
100%
|
40%
|
|
B
|
70%
|
30%
|
|
A
|
60%
|
25%
|
