Film Incentives

To attract the makers of large-scale TV and film projects to film on location in Japan, authorities offer one of the most generous film incentives in the world providing up to a 50% reimbursement of qualifying expenditure, including post-production. While the incentive program itself is reviewed annually, the Japanese government has recently extended the eligible expenditure period after a project is approved, giving productions significantly more time to plan, shoot and spend in Japan, allowing them to fully take advantage of the incentive. The latest disbursement cap is JPY 1.5 billion ($9.2 million).

To qualify for the incentive, a project must have a direct Japan production spend of at least JPY800 million (approximately US $5 million).

Projects applying for the incentive must prove some benefit to Japan’s domestic contents industry; guarantee to shoot some scenes in Japan; cooperate to promote the location where the filming took place, and have some promotional value for Japan as a country.

The program typically offers three to four application periods each year, generally falling around March, April, August, and October. Each application window lasts for approximately two to three weeks, with specific dates announced annually in February or March. Applications must be submitted through a Japanese production group or company, such as the PSN Japan Partner, during the designated periods.

Previously, regardless of when a project was approved, only costs incurred up to the following January qualified for reimbursement. Under the revised framework, productions now have an extended window—up to an additional year—to incur qualifying spend, allowing for more realistic shooting schedules and improved access to the full value of the incentive.

As the program has limited funding, application rounds may close early once the budget cap is reached. The reimbursement is generally received 6 weeks after the submission of all expenses. It’s important to note that the exact timing and structure of these application periods may vary from year to year.