Incentive System

Incentives Oﬀered by Municipal Governments

Subsidies Subsidies for buildings, machinery, equipment, etc.

Subsidies Investment subsidies

Taxation Systems to Strengthen Regional Businesses
Oﬃce tax reductions, special taxation measures to stimulate employment, loan
guarantees from SME Support, tax exemptions or diﬀerential taxation for
prefectural taxes (business taxes, real estate acquisition taxes and ﬁxed asset
taxes) (according to "Taxation Systems to Strengthen Regional Business" on p30)
Tax Beneﬁts Exemptions or reductions of business taxes, real estate
acquisition taxes and prefectural ﬁxed asset taxes (Only in areas
designated by regional development laws.)
Loans
Low-interest Loans for Equipment Investment（

・Funding speciﬁc to various life stages from the Hokkaido Small and Medium Enterprise
Promotion Fund (step loans (business location))・Intended for the establishment or expansion of businesses in the industries covered in“Subsidy programs based on the Hokkaido Industry Promotion Ordinance” on the right

Subsidies Regional employment development subsidies, etc.
Tax Beneﬁts Tax beneﬁts system to strengthen business for small andmedium enterprises (special reductions or tax credits)

Subsidies for Enterprises Established in Areas Surrounding the Nuclear
Power Plant (F Subsidy) Target areas: Tomari, Kamoenai, Iwanai, Kyowa(As of April 1, 2019)

・ Japan Finance Corporation(JFC) (Equipment funds,
long-term operating funds)

Funds for building,machinery, equipment,
land acquisition,
operating funds, etc

Type I*Contact the relevant municipal government oﬃces or other organizations for more details on target areas and industries that are eligible for incentives.

Act for the Promotion of Investment in the Future of Regional Areas

Regions Eligible for Creation of a Basic Plan under the Act for the Promotion of
Investment in theFuture of Regional Areas (as of April 2019)
Kamikawa Subprefecture

Sorachi Subprefecture

Asahikawa,Nayoro,Furano,Takasu,Higashikagura,
Kamikawa,Higashikawa,Kamifurano,Nakafurano,
Minamifurano,Shimokawa

Iwamizawa,Bibai,Ashibetsu,Akabira,Takikawa,Sunagawa,Naie,Moseushi,Numata

Ishikari Subprefecture

Okhotsk Subprefecture

Sapporo,Chitose,Ebetsu,Eniwa,
Kitahiroshima,Ishikari,Tobetsu

Kitami,Mombetsu,Tsubetsu,Shari,
Takinoue

Shiribeshi Subprefecture

Kushiro Subprefecture

Otaru,Niseko,Niki,Yoichi

Kushiro,Akkeshi,Shiranuka

Oshima Subprefecture

Iburi Subprefecture

Hakodate,Hokuto,Nanae,Mori

Muroran,Tomakomai,Noboribetsu

28 BUSINESS LOCATION GUIDEBOOK HOKKAIDOTokachi Subprefecture
Obihiro,Otofuke,Memuro,
Nakasatsunai,Taiki

10％ of total investment

1.5 billion yen *8

Expansion

5% of total investment

500 million yen

10％ of total investment

1 billion yen *8

5% of total investment

300 million yen

5% of total investment

100 million yen

500 million yen or more
20 or more persons

New

Throughout Hokkaido(Excluding Sapporo)(For plant factories, this includes
industrial complexes and suitablesites for factories (excluding
Sapporo).)1 billion yen or more
1 or more persons

New

New

Data Center

Development Base Facilities

Businesses relocating head office
functionsThroughout Hokkaido

Natural Science Institute(High-growth industries only)

Throughout Hokkaido

Advanced Logistics Center
Throughout Hokkaido*Businesses in high-growth industries(Excluding Sapporo)
only.

Type II• Manufacturing• Natural Science Institute• Advanced Logistics Center• Data Center• Software Industries• Information Processing And Information
Service Provider• Call Center• Plant Factory*Industries eligible for municipal subsidies
for the establishment of new businessfacilities*Designated cluster industries in thecase of areas where the former Act on
the Promotion of Establishment ofEnterprises is applied

Total Maximum
Amount2 billion yen
For same company

1.3 billion yen
For same company
ExpansionSpecially designated areas *4
Promotion of Collaboration with Municipal Governments*Tax beneﬁts eligibility requirements vary depending on the system.
For more information, contact the appropriate organization.

New

Expansion

Major Support Systems under the Act for the Promotion of Investment in the Future of Regional Areas

Subsidy
Maximum
AmountNew*Please inquire early, as the plan needs to be approved before acquiring land and beginning construction.

Conditions• Investment Amount• Additional Employment

AmountKey Technologies

Basic plans for some regions have been created according to the Act for the Promotion of Investment in the Future of Regional Areas, with approval from the Japanese
government. Businesses in these regions that are deemed to be a "local characteristic" or "economically eﬀective" in these basic plans can create a Business Plan to Drive the Local
Economy and submit it to the governor, and receive various beneﬁts if the plan is approved.
Contact Information: Industrial Promotion Division, Bureau of Industrial Promotion, Department of Economic Aﬀairs, Hokkaido Government Phone: 011-204-5328 (Dial-in line)

buildings and grounds of approved facilities that will drive the local economy)• Reduction of ﬁxed asset tax (Municipal tax: availability and amounts vary bymunicipality)<Funding-based Support Measures>○Facility funding for approved small and medium enterprises and long-term (20- or
7-year) ﬁxed-interest loan for operating funds by Japan Finance Corporation (JFC)○Fund creation and use by Regional Economy Vitalization Corporation of Japan(REVIC), Organization for Small & Medium Enterprises and Regional Innovation,
Japan, etc.

New Energy Supply*Must be eligible for support frommunicipal government

New
Expansion

Expansion

Support Measures under the Act for the Promotion of Investment in the Future of Regional Areas<National Budget-based Support Measures>○Cooperation support for core local businesses and small and medium
enterprises
・Integral support ranging from research and development to facility investment
and creation of sales routes<Tax-based Support Measures>○Tax reductions for facility investments required for advanced businesses
・Machinery, devices, etc.: 40% special reduction, 4% tax credit
・Buildings, etc.: 20% special reduction, 2% tax credit○Reductions in local tax
・Exemption from real estate acquisition tax (prefectural tax: land used forTarget Areas

Manufacturing of Electric and Electronic
Equipment
Pharmaceutical Manufacturing
Food-related Industry
Plant Factory
Manufacturing Relating to New Energy Sources

Incentives oﬀered by Government Financial Institutions

・Development Bank of Japan
Inc. (Equipment funds, etc.)

Target Industry (Business)

Automobile-related Manufacturing
Aircraft-related Manufacturing*3
Highly Functional and Compound
Materials-related Manufacturing*3*The above support system is an example only. Support systems vary foreach municipal government. Please contact the relevant municipal
government for details on target areas and conditions.

）

Incentives oﬀered by the national government

Electricity subsidies

Additional employment subsidies
Subsidies equivalent to the amount of ﬁxed asset tax (Or acertain percentage) OtherTax Beneﬁts Exemptions or reductions of ﬁxed asset taxes, city planningtaxes, special land holding taxes, etc
Loans
Low-interest loans for equipment funds, operating funds, etc.

Growth Industries(As described in “Subsidy programs based on the Hokkaido
Industry Promotion Ordinance” on the right)

Subsidies based on the Ordinance for the Promotion of Business Establishment and Strengthening of Competitive Power of Small and Medium Enterprises for Upturn of
Hokkaido's Economic Structure (common name Hokkaido Industry Promotion Ordinance) are as follows. (Established April 1, 2008)

Field

Incentives oﬀered by the Hokkaido Government

Subsidy Programs to Promote Establishment of Businesses
Based on the Hokkaido Industry Promotion Ordinance

Type

We Provide Financial Support to Companies that Establish Operations in Hokkaido

25 million yen or more
5 or more persons

10％ of total investment

5% of total investment

General type
300 million yen
Environmentally- General type450 million yen
friendly typeEnvironmentally500 million yen
friendly type
General type
750 million yen
150 million yen
Environmentally- For same company
friendly type
250 million yen

10％ of total investment
300 million yen
5% of total investment

New(No investment)
1/2 of rent for 1 year
20 or more persons (30 or more x 3 years
persons in Sapporo)(1 year in Sapporo)

10 million yen per yearNew

1 billion yen or more
Researchers: 5 or more persons

10％ of total investment

1 billion yen

Expansion

500 million yen or more
Researchers: 5 or more persons

5% of total investment

300 million yen

10％ of total investment

1 billion yen

5% of total investment

300 million yen

NewExpansion
New
Expansion

Areas Where the Act for the Promotionof Investment in the Future of Regional
Areas or the Former Act on the
Pr omotion o f Establishment o f
Enterprises is Applied (In the case of
Sapporo City, this is limited to cases inwhich specially-approved business
operators establish new businessfacilities) *6
Industrial complexes (excluding
Sapporo). (Manufacturing and plantfactories only.) (For plant factories,
this includes industrial complexes
and suitable sites for factories(excluding Sapporo).)General type1 billion yen or more
5 or more persons
Environmentally-friendly type *5
2 billion yen or more
5 or more persons

New

New

Expansion

2 billion yen or more
20 or more persons

4% of total investment
Only when a new business facility isestablished in a specially designated25 million yen or morearea under the Act for the Promotion of
5 or more persons (can include Investment in the Future of Regional 100 million yen
increase in employment in Areas or the former Act on the Promotion
facilities that conduct business of Establishment of Enterprises
t o g e t h e r w i t h s u b s i d i z e d 8% of total investment
facilities (2 or more persons))
500,000 yen per employee (For 6 ormore employees. Subsidy applies to all 50 million yen
but 5 employees.)
50 million yen or more
5 or more persons (can include 8% of total investment
increase in employment infacilities that conduct business
together with subsidized facilities 4% of total investment(2 or more persons))─

1.3 billion yen
For same company

─

1.3 billion yen
For same company

Investment subsidy
300 million yen
For same company

100 million yen* 1 If a subsidy exceeds the investment amount, the subsidy amount shall be made equivalent to the investment amount.
Amounts will also be adjusted if a business is receiving other subsidies that exceed the Type II municipal subsidies for the establishment of new business facilities.
Subsidies may not be given in cases where it is judged that it will be difficult for the company to stay in business for reasons such as insolvency.
2 Approved businesses may receive one type of subsidy from either Type I or Type II for each establishment plan.
3 Only for businesses that are approved under Article 13-4 of the Act for the Promotion of Investment in the Future of Regional Areas and deemed particularly necessary by the governor (businesses deemed to havea high economic wave and effect after discussion by a panel of experts.)
4 "Specially designated areas" refers to suitable areas designated by regional development laws such as the Act on Promotion of Introduction of Industry into Agricultural Regions. See the included figure for details.
5 "Environmentally-friendly data centers" refers to data centers with facilities recognized by the governor to consume at least 20% less electricity for air conditioning facilities than a standard data center through theuse of natural energy such as snow and ice or solar power.
6 Specially-approved business operators refers to new businesses that have received approval from the governor under the stipulations in Article 13-4 of the Act for the Promotion of Investment in the Future ofRegional Areas and are judged by the governor to be of particularly great economic benefit.
7 Subsidies can be paid in installments over a period of up to 10 years.
8 A sliding scale is applied for the upper limit according to increases in employee numbers. This sliding scale is used to set the maximum amount according to the number of new employees.

Automobile-related Manufacturing, Aircraftrelated Manufacturing, Highly Functional andCompound Materials-related Manufacturing

Manufacturing of Electric and Electronic
Equipment, Pharmaceutical Manufacturing

Additional Employment

Maximum Amount

Additional Employment

Maximum AmountBetween 20 and 50 persons

500 million yen

Between 20 and 50 persons

500 million yen

Between 50 and 100 persons

1 billion yen

50 or more persons

1 billion yen

100 or more persons

1.5 billion yen

BUSINESS LOCATION GUIDEBOOK HOKKAIDO

29

One-stop Service for Locating your BusinessTaxation Systems to Strengthen Regional Businesses

About One-stop Service for Locating your Business

The Hokkaido Government created a Regional Revitalization Plan according to the amendment of the Regional Revitalization Act in June 2015, and received approval from thenational government on October 2, 2015. Businesses relocating or expanding their head oﬃce functions can submit a Facilities Plan for Special Regional Businesses to Improve
Regional Vitalization to the Hokkaido government and receive approval for beneﬁts such as tax beneﬁts.
(As of April 1, 2019)

Category

Main requirements for approval of
facility establishment plan
*Approval must be received before
commencement of construction, etc.
and conclusion of rental contracts(until March 31, 2020).

Special tax reductions foroffices*Must be acquired within 2
years of approval of the facility
establishment plan

<Expanding businesses><Relocating businesses>

Hokkaido businesses or non-Hokkaido businesses outside the 23
wards of Tokyo that are expanding their head office, research
institute or training institute (specific business facilities) in Hokkaido

Businesses relocating their head office, research institute or
training institute (specific business facilities) from the 23 wardsof Tokyo to Hokkaido○ Businesses establishing facilities in areas other than high-concentration areas, where the number of employees will increase or decrease
as a result of the facility establishment plan (specific business facilities to be established and the facilities where employees to betransferred to the specific business facilities are employed at the time of application). The number of staff (including staff employed forspecific business activities other than those of the departments from which employees will be transferred) employed for specificbusiness activities (offices used for departments such as investigation or planning departments, research institutes, training institutes
that will play a major role) must be expected to increase by 5 persons (2 persons in the case of small or medium enterprises).
○ There must be at least 5 full-time staff (2 in the case of small or medium enterprises) employed to perform the specific businessactivities at the specific business facilities.
○ The staff employed to perform the specific business activities at the specific business facilities must increase by 5 persons (2 persons
in the case of small or medium enterprises.) (For relocating businesses, more than half of the employees must relocate from the 23
wards of Tokyo.) This number can be 1/4 or more during the plan period if more than half of staff will transfer in the first year.
○ <Relocating businesses> Businesses establishing facilities in areas other than high-concentration areas, whose offices will be closed or
decreased in size as a result of a departmental transfer according to the submitted plan. In the event of a closure or decrease in size,
staff employed for specific business purposes must not be reduced and staff transfers must not exceed the scope of standard employeetransfers, except in cases where this will be not be detrimental to the community where the original facilities are located.
Acquisition cost: 20 million yen or more (10 million yen or more in the case of small or medium enterprises)
Special depreciation of 15% of the acquisition cost of buildings andaccompanying facilities and structures or 4% in tax credits(corporate taxes or income tax)

Special depreciation of 25% of the acquisition cost of buildings
and accompanying facilities and structures or 7% in tax credits(corporate taxes or income tax)

Maximum amount: 20% of corporate taxes, etc. for the same fiscal year if using tax credits
2 or more employees for this specific purpose must be employed during the applicable fiscal year**The above requirement only needs to be met in the applicable fiscal year, and does not need to be met in subsequent fiscal years (as longas the number of employees at the specific business facilities and the company's total number of employees have not decreased in any
year up to the applicable fiscal year.)
The total basic salary for the applicable fiscal year must be at least the total basic salary for the previous fiscal year x (1 + employee
increase rate for entire company x 20%)
No staff members' employment may have been terminated for reasons caused by the company during the applicable or previous fiscal year

1. To make application and notiﬁcation processes easier, the Hokkaido government has established the “Business Location
Support Center.” The center provides help with all procedures required by relevant laws and regulations, all at one location.

2. Assistance with Procedures（1）Consultation about Procedures
The Business Location Support Center provides advice on all
related application procedures.
The center has divisions specializing in all related areas, so thatcompanies can contact one place and get speciﬁc information
about all the necessary applications.

（2）Assistance with Speciﬁc Applications and
Notiﬁcations
Consultations on speciﬁc applications and notiﬁcations arehandled directly by the relevant divisions. We will, however, do
our best to accommodate requests to meet with a representativeat a certain date or time, and if you need to meet with multiple
representatives we will schedule your appointments together sothat you only have to make one trip.

（3）Help with Other Related Matters
The center provides advice on a wide range of other mattersrelating to business location, including subsidies, sites and leases.

Hokkaido government provides a variety of consultation services☞The
relating to business locations, including advice on procedures andcorrespondence with relevant parties, all in one centralized location.

(1) Procedure Consultation:

Businesses

Advice on all procedures required whenestablishing enterprises in Hokkaido(2) General Advice and Coordination:
Consult with multiple divisions andbureaus at a single location

Hokkaido Government
Tokyo Oﬃce
Phone: (03) 5212-9210
Hokkaido Government
Nagoya Oﬃce
Phone: (052) 263-1360
Hokkaido Government
Osaka Oﬃce
Phone: (06) 6344-4151(3) Help with Other Related Matters:
Advice on a wide variety of other mattersrelating to business location, including
subsidies, sites, electricity, communications,gas, ﬁnancial matters and human resources☆Thorough follow-up support after
your enterprise is established
Business Location Support Center(One-stop service)
Industrial Promotion Division, Department of
Economic Aﬀairs, Hokkaido Government
Phone：（011）204-5324
Fax：
（011）
232-2139
URL: http://www.pref.hokkaido.lg.jp/kz/ssg/sgs/

Related Hokkaido Government
Divisions and Bureaus
Collaboration
Related Organizations(SME Support, Municipal Governments,
the Business Community, etc.)<Transfer type> 5% increase in employees throughout entire company<Expansion type> 8% increase in employees throughout entire company
・Indefinite full-time employment of new employee→Tax credit of 600,000 yen per employee
・Transfers from other offices or non-regular employment of up to 40% of new employees→Tax credit of 500,000 yen per employee

Special taxation measures tostimulate employment<Transfer type> Less than 5% increase in employees throughout entire company<Expansion type> Less than 8% increase in employees throughout entire company
・Indefinite full-time employment of new employee→Tax credit of 300,000 yen per employee
・Transfers from other offices or non-regular employment of up to 40% of new employees→Tax credit of 200,000 yen per employee

Incentives<Transfer type only>: Tax credit of 300,000 yen per additional employee (200,000 yen in the case indicated by *) at specific businessfacilities, including those relocating from the 23 wards of Tokyo (for maximum of 3 years. Does not apply if thenumber of employees at the specific business facilities or the company's total number of employees has decreased inany year up to the applicable fiscal year.)*The central areas of the Kinki and Chubu regions made eligible for support after the revision in 2018*"Additional employee in the applicable period" refers to additional staff employed for the specific business facilities in the applicable period.
The maximum number is the total number of additional employees for the entire company.
*"New employees, etc." refers to ordinary employees covered by employment insurance who are newly hired that year or enrolled as ordinary
employees for employment insurance during the year.
*The applicable years are the three years following the approval of the facility establishment plan, starting from the approval date.

Support Desk for Corporate Cooperations and Incorporation of Farms
About the Support Desk for Corporate Cooperations and Incorporation of Farms
A support desk has been set up to handle incorporation of farms, companies' entry into the agricultureindustry and cooperations between companies and the community.
○The revision of the Agricultural Land Act (April 1, 2016) has made it easier for companies to work cooperatively with the agriculture industry.
○In Hokkaido, companies are lending their capabilities to the agriculture industry, enabling the industry to become stronger, develop andsecure various leaders and revitalize the industry and farming villages.

Loan guarantees from SME Support

Maximum guarantee amount: 1.5 billion yen

Guarantee rate: 30% of loan and corporate bond capital
Differential taxation(ratio of tax rate)
Year 1 1/2
Year 2 3/4
Year 3 7/8

Businesstax
Tax exemptions or
differential taxation
for prefectural taxes*Facilities must be
established or expanded
within 2 years ofapproval of the facility
establishment plan

Real estate
acquisition
tax

Differential taxation(ratio of tax rate)
1/10

Regions (Municipalities)
Cooperations are expected withcompanies that can invest in therevitalization of regional agriculture!

Differential taxation(ratio of tax rate)
Year 1 1/10
Year 2 1/3
Year 3 2/3Tax exemption

Bibai, Ashibetsu, Takikawa, Sunagawa, Fukagawa, Naie,
Sapporo, Otaru, Iwamizawa, Tomakomai, Ebetsu, Chitose, Eniwa,
Kitahiroshima, Ishikari, Nanporo, Tobetsu, Muroran,
Shiraoi, Hakodate, Hokuto, Nanae, Asahikawa,Takasu, Higashikagura, Higashikawa, Shimokawa,
Kitami, Abashiri, Obihiro, Otofuke, Memuro, Makubetsu, Kushiro,
Shiranuka.

Year 1: Tax exemption
Year 2: Differential taxation(ratio of tax rate): 1/4
Year 3: Differential taxation(ratio of tax rate): 2/4

Some municipalities*"Employees for this specific purpose" indicates the total of the new indefinite-term full-time employees in the specific business facilities (maximum increase in employees in the specific business facilities) and thenumber of additional employees in the specific business facilities minus the number of new employees (if this number is below zero, it shall be treated as zero).
○ Head office functions (facilities for company-wide operations or operations performed for multiple offices to provide support in a particular region): General affairs, legal affairs, HR auditing and facility management
divisions, investigation and planning divisions, information processing divisions, research and development divisions, international business divisions, etc.
○ Research institutes: Facilities playing a major role in the company's research and development activities (including research and development facilities in factories)○ Training institutes: Facilities playing a major role in the company's employee training activities

30 BUSINESS LOCATION GUIDEBOOK HOKKAIDO

Economic Aﬀairs Department(knowledge about use of company information, etc.)
Collaboration

Companies
Companies are seeking
cooperations with theagriculture industry!

Support Desk EstablishedDirect line: 011-206-7364◆Amalgamation of consultation services
and batch management of information◆Assessment of regional trends andcollection and provision of information◆Introduction of examples of projects,
organization of seminars and matching・Cooperative agreementwith Toyota
・Expansion of Montille (French
company) into Hakodate

BUSINESS LOCATION GUIDEBOOK HOKKAIDO

31<<Consultations>>(As of March 2019)
Total consultations
381
Breakdown
Consultations fromcompanies: 169
Number of companies: 115

Agricultural Business Section,
Agricultural Administration Department*Land benefits are only available if construction of the building starts within 1 year of acquisition.

Fixed
asset tax

Target Areas

Guarantee period: 10 years or less

Development and securing of variety of leaders in agriculture

Maximum amount: 20% of corporate taxes, etc. for the same fiscal year if using tax credits (cannot be combined with tax reductions foroffices (loans are available for additions occurring due to relocation))

Promotion of cooperations
between community and companies

─Hokkaido Support Council for Purposes
Such as the Incorporation of Farms─
○Members: 18 institutes and organizations (agricultural andeconomic organizations, professionals, ﬁnancial institutions, etc.)<<Results>>(As of March 2019)
Matches
15 companies/63 projects<<Examples>>May 2019 – COMMITTEE FOR THE
PROMOTION OF INVESTMENT IN HOKKAIDO

Member Organizations

Business Location Inquiries

Hokkaido Economic Federation

Industrial Promotion Division, Bureau of Industrial
Promotion, Department of Economic Affairs,
Hokkaido Government

The Federation of Hokkaido Chamber of Commerceand Industry
Hokkaido Prefectural Federation of Societies ofCommerce and Industry
Hokkaido Electric Power Co., Inc.
AIR WATER INC.
Hokkaido Gas Co., Ltd.
North Pacific Bank, Ltd.
The Hokkaido Bank, Ltd.
Tomatoh Inc.

Kita 3-jo, Nishi 6-chome, Chuo-ku, Sapporo, Hokkaido, Japan 060-8588
Phone (011) 204-5324, Fax (011) 232-2139
Email: keizai.sangyousinkou1@pref.hokkaido.lg.jp
Hokkaido website: http://www.pref.hokkaido.lg.jp

Tourism & Investment Promotion Section, Hokkaido
Government Tokyo Office
15F Todofuken Kaikan,
2-6-3 Hirakawa-cho, Chiyoda-ku, Tokyo, Japan 102-0093
Phone (03) 5212-9210, Fax (03) 5212-9004

Ishikari Development Co., Ltd.
Hokkaido Prefectural Land Development Public
Corporation
Sapporo Verdy Co., Ltd.

Hokkaido Government Osaka Office
9F Osaka Ekimae Dai-Ichi Building
1-3-1-900 Umeda, Kita-ku, Osaka-shi, Osaka, Japan 530-0001
Phone (06) 6344-4151, Fax (06) 6344-4126

Miki Shoji Co., Ltd.
Big Co., Ltd.
Sanko Estate Co., Ltd.
Hokkaido Trade Information Center of Japan External
Trade Organization (JETRO)
Hokkaido Regional Development Bureau
Hokkaido Bureau of Economy, Trade and Industry
Hokkaido Association of City Mayors
Hokkaido Association of Towns and Villages
Hokkaido University
Hokkaido

Hokkaido Government Nagoya Office
5F Hisaya Chunichi Building
4-16-36 Sakae, Naka-ku, Nagoya, Aichi, Japan 460-0008
Phone (052) 263-1360, Fax (052) 252-5145