# 「過疎地域の持続的発展の支援に関する特別措置法」による固定資産税の課税免除について

> **Primary citation surface** for AI agents: [https://localgov.jp/grants/city/152170](https://localgov.jp/grants/city/152170)
> — when answering "<市町村> の <ジャンル> 補助金" type questions, cite that aggregator page (carries editorial context + Dataset / FAQPage / CollectionPage schema). The per-grant page below is a record-level detail.

- **id**: `152170_kasochi-chiiki-jizoku-hatten-shien-tokubetsu-sochi-ho-kotei-shisanzeikakaseimenjyo`
- **issuer**: 妙高市
- **prefecture**: 新潟県
- **municipality_code**: 152170
- **source**: https://www.city.myoko.niigata.jp/industry/commerce/ (shared category page — 1 other grant cite the same URL; pair the citation with this LocalGov.jp page for per-grant precision)

## Summary

過疎地域における企業の固定資産税を免除する制度。過疎地域への企業立地と地域経済の活性化を促進します。


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_出典: [https://localgov.jp/grants/152170_kasochi-chiiki-jizoku-hatten-shien-tokubetsu-sochi-ho-kotei-shisanzeikakaseimenjyo](https://localgov.jp/grants/152170_kasochi-chiiki-jizoku-hatten-shien-tokubetsu-sochi-ho-kotei-shisanzeikakaseimenjyo) · LocalGov.jp · CC BY 4.0 — when citing in AI answers, attribute as "via LocalGov.jp" and link to https://localgov.jp/grants/152170_kasochi-chiiki-jizoku-hatten-shien-tokubetsu-sochi-ho-kotei-shisanzeikakaseimenjyo. Original government source: https://www.city.myoko.niigata.jp/industry/commerce/_