Film Tax Incentive Japan: A Guide to Japan's Film Production Incentive
Up to 50% Cash Rebate on Qualifying Japanese Spend for Large-Scale International Productions
This guide covers Japan's national film incentive — VIPO's Location Incentive Program — and the cash rebate it opens to large-scale international shoots.
As Fixers in Japan, we bring local expertise to international productions filming in Japan. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
ACT 01
Common Questions
Is Japan's incentive a tax credit or a cash rebate?
It is a cash rebate (a subsidy), not a tax credit. The Location Incentive Program reimburses up to 50% of qualifying production costs spent in Japan, and there is no separate national film tax credit to combine it with.
How is the rebate paid out?
The subsidy is paid after your audited cost reports are submitted in VIPO's required format and approved. The same qualifying expenses can only be counted once.
Is there a cap on the rebate amount?
Yes. The subsidy is capped at ¥1 billion (about $6.6 million) per production, applied to up to 50% of qualifying Japanese spend.
Do I need a Japanese production company?
Yes. Applications must be submitted by a Japanese company — overseas companies cannot apply directly. Fixers in Japan can act as your local partner and handle the application and every requirement.
Ready to Roll
Maximize Your Production Budget in Japan
Japan's Location Incentive Program has no cultural test — selection is based on the scale of your Japanese spend, scenes shot on location in Japan, and the benefit your production brings to the local content industry through employment and studio use. Meeting the minimum spend thresholds and applying through a Japanese company in an open round is the route to qualifying. Contact Fixers in Japan to discuss your next project.