Japan 🇯🇵

Japan has introduced the Location Incentive Program for International Large-scale Audiovisual Productions to attract foreign film and television projects. Below is a detailed breakdown of the incentives:

1. Japan Filming Incentives - Cash Rebate Program

Cash Rebate:

Japan offers a cash rebate covering up to 50% of qualifying production expenditures incurred within the country.

2. Film Incentives Breakdown

Rebate Percentage:

• Up to 50% of eligible expenses.

Eligible Productions:

• Feature films.
• Television dramas.
• Streaming content.

Eligibility Criteria:

1. Direct production costs in Japan exceed ¥500 million (approximately $3.3 million).
2. Total production costs exceed ¥1 billion (approximately $6.6 million), with direct production costs in Japan exceeding ¥200 million (approximately $1.3 million).
3. Projects scheduled for release, screening, broadcast, or distribution in more than ten countries or territories, with direct production costs in Japan exceeding ¥200 million.

Rebate Cap:

• The maximum rebate amount is ¥1 billion (approximately $6.8 million).

3. Filming Incentives Terms and Conditions

Eligible Expenses:

• Direct expenses related to film production in Japan, including payments to Japanese corporations, individuals, local governments, and public organizations.
• Only expenses incurred after the project’s official selection are eligible.

Application Requirements:

• Applications must be submitted by a Japanese production company established under Japanese law.
• The applicant should have experience producing TV shows or films in cooperation with an overseas production company or through an entrustment contract.
• Applications from overseas entities are not accepted.

Additional Criteria:

• Projects should benefit the Japanese content industry through local employment and utilization of domestic studios.
• The scenes shot in Japan must be essential to the project.
• Projects should cooperate in promoting the filming locations.
• Projects should enhance the global appeal of Japan.

4. Governing Bodies for the Incentive

Ministry of Economy, Trade and Industry (METI):

• Program owner.

Visual Industry Promotion Organization (VIPO):

• Program operator.

Japan Film Commission (JFC):

• Program coordinator.

5. Filming Incentive Application Process

1. Application Submission:

• Applications should be submitted by a Japanese production company during the designated application periods.
• Include necessary documentation such as project details, budget breakdown, financing plan, and distribution strategy.

2. Evaluation:

• The application is reviewed to ensure it meets the eligibility criteria and aligns with the program’s objectives.

3. Approval and Contract:

• Upon approval, a contract is established outlining the terms of the rebate.

4. Production and Expenditure Tracking:

• Proceed with production, ensuring all eligible expenditures are properly documented and comply with the program’s requirements.

5. Rebate Claim:

• After production, submit the necessary documentation to claim the rebate.
• The governing body processes the claim and disburses the funds accordingly.

For detailed guidelines and application forms, consult the official VIPO website or contact them directly for assistance.