LEXICON
No.14 October 11, 2010

Angel tax credit (tax credit for the promotion of investment in venture companies)
エンジェル税制(ベンチャー企業投資促進税制)

The Japanese angel tax credit (エンジェル税制) provides incentives to individual investors to invest in startup and emerging companies (ventures). Individual investors receive incentives both when they make investment (Incentive A or B) and sell their equities. Incentive A: reduction of...

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LEXICON

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