Concrete items of high historical or artistic value such as structures, paintings, sculptures, handicrafts, calligraphic works, ancient books, historic documents, archeological artifacts and other such items are classified as Tangible Cultural Properties.
Designated Tangible Cultural Properties can then, if they satisfy certain criteria, be designated either as Important Cultural Properties of Japan (重要文化財, jūyō bunkazai)[note 3] or as National Treasures (国宝, kokuhō), in the case of especially valuable items.
[4] In the "works of fine arts and crafts" sector, as of April 2009,[note 4] 1956 paintings (157), 2628 sculptures (126), 2415 artifacts (252), 1865 calligraphic works and old books (223), 726 ancient texts (59), 567 archeological items (43) and 154 historical items (2) were designated Important Cultural Properties or National Treasures.
[4] Any intervention on this type of Cultural Property requires previous approval and their exportation is forbidden, except when authorized.
[5] On the other hand, the owner is eligible for low interest loans for maintenance and repairs, subsidies for an architect and tax reductions of up to 50 percent.