Pilot Incentive Scheme


Type of incentiveFilm Fund
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - TV Film or TV series - fiction
Qualifying productions
  • - Foreign productions


Benefit as a % of spend20.00
Financial cap per production0
Do I have to register/set up a company?No
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - Eligible large-scale overseas film and television projects must fall under (1) or (2) below, in addition, (3) are necessary for all eligible projects. (1) Projects which fall under (a) or (b). (a) Direct production costs in Japan exceed 800 million yen (b) Total production costs exceed three billion yen and direct production costs in Japan exceed 200 million yen. (2) Projects that are scheduled to be released, screened, broadcast, or distributed in more than ten countries, and their direct production costs in Japan exceed 300 million yen. (3) The local government and the Film Commission at the filming location shall support the project in ways such as extra recruitment, subsidies from the local government, and publicity campaigns. The local government and Film Commission will provide additional details.