In addition to the subsidies, tax breaks and other incentive programs offered by the national Japanese government, the local Osaka prefectural government also offers programs to encourage foreign businesses to establish a presence in the prefecture. For example, foreign businesses expanding into Osaka can get subsidies of up to 5% off purchases of land for a headquarters building or up to 1/3 off of their rent when renting. Renovating an old factory or R&D facility can also results in a subsidy.