The SMART factory project aims to construct a plastic production system with a low CO2 emissions energy system. A lot of fossil fuels are used for physical distribution and utility of the factory. However there are few studies of reducing the fossil fuels which is using for utilizing biomass. In order to reduce the CO2 emissions economically, the authors were provided a novel system of "The smart system which integrated photovoltaic power generation (PV) and electric vehicle (EV)" which is named "PV & EV smart system". This system can reduce CO2 emissions by more than 20% economically without Feed-in Tariffs, reverse power flow and any subsidies. As the reason, this integrated system has based on three important philosophies. The first is the direct reduction of the fossil fuel. The second is direct charge to the battery without reverse power flow. The third is introduction of multipurpose apparatus. Therefore, "The smart system which integrated photovoltaic power generation (PV) and electric industrial vehicle (EIV)" which is named "PV & Ely smart system" has been proposed for expanding to the industrial use. As the results, the following results are obtained: In order to expand renewable energy economically, a novel energy system of "PV & EIV Smart System" was applied to Maniwa biomass base. A design method of a novel energy system has been constructed based on the mathematical model and the verification experiments. The batteries which are mounted on EV and EIV are contributed to leveling of the supply and demand electric power fluctuation without reverse power flow. The novel system is able to reduce CO2 emissions by 45% in comparison with the conventional system when the amount of wood chips production is 900 ton/month. The economy is evaluated by IRR (Internal Rate of Return) = 7.2% without the revers power flow and some subsidies when the legal service life of the depreciation equipment is assumed 14 years. (C) 2017 Elsevier Ltd. All rights reserved.