REGULATORY

LDP, Ishin Finalize FY2026 Tax Reform Outline, Strategic Tech R&D Credit Codified

December 22, 2025
The ruling coalition of the Liberal Democratic Party (LDP) and Japan Innovation Party (Nippon Ishin) on December 19 finalized its FY2026 tax reform outline, formally codifying the creation of a new “strategic technology-type” category under the R&D tax credit. The…

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