### c. Railway development

The nationwide network of trunk railways is the lifeblood of passenger and freight transport, accelerating interaction between blocks and between regions, encouraging industrial location and activating regional economies to energize regional living. Rail freight transport, in particular, plays a dominant role in moving industrial commodities, etc. that support regional economies.

### d. Road development

Most newly-built plants are located within 10 km from an expressway interchange in order to promote the efficient logistic flow of products and materials, transportation convenience, and so on. The formation of a new network of trunk highways, such as arterial high-standard highways, is being promoted to strengthen international competitiveness and to further regional independence and industrial growth through accelerating and facilitating logistics.

## (4) Accelerating the development of transport infrastructures

Regarding the method of determining whether considerations for setting sectional surface rights, etc. relating to projects authorized to use deep underground pursuant to the “Act on Special Measures concerning Public Use of Deep Underground” are to be treated as transfer income or not, the FY2015 tax reform took a measure to have the considerations set according to the vertical range of the sectional surface rights, etc. in which the profit from use is limited, instead of one fourth of the land price. This measure taxes, as transfer income, a certain amount of the considerations for setting sectional surface rights, etc. relevant to the projects that are implemented as integral part of a project accredited under the “Act on Special Measures concerning Public Use of Deep Underground”, granting a special credit of 50 million yen, etc. for exchanges on expropriation, etc.

## (5) Promoting community-conscious projects and programs

### a. Michi-no-eki (Roadside Station)

Located roadside, a $ Michi-no-eki $ is a facility that combines a mix of roadside amenities, including parking spaces and restrooms, sources of information, including highway and regional information, and a forum of regional partnerships, which encourages interaction between a region and users of the roads in that region and between regions. As of March 2015, 1,040 $ Michi-no-ekis $ are registered.

Efforts have progressed in recent years to set up Michi-no-ekis as hubs of regional revitalization nationwide by attracting many visitors through featuring local specialties and tourist resources, thereby creating regional employment, reactivating economies, and helping improve resident

services. To support these efforts, the priority Michi-no-eki system has been inaugurated to select six nationwide model Michi-no-ekis, 35 priority Michi-no-ekis, and to prioritize 49 Michi-no-eki candidates. The MLIT plans to offer prioritized support to them by partnering with the appropriate authorities.

### b. Promoting river town development

The MLIT is keen to exploit the regional resources, or charms, of rivers, such as scenery, history and culture, that could help revitalize local industries, such as tourism, etc., and the wisdom, or ingenuities, of the locals. It is committed to expediting spatial planning to merge excellent concepts of community development with the waterside, through