LEXICON
No.29 November 29, 2010

R&D tax break system
研究開発税制
Tax break for total R&D expenses
総額型研究開発税制
Tax break for increases in R&D expenses
増額型研究開発税制
Tax break for high R&D expense rates
高水準型研究開発税制
Corporate tax
法人税
Alternative sources of tax revenue
代替財源
Effective tax rate
実効税率

The R&D tax break system (研究開発税制) in Japan consists of four programs: 1) tax break for total R&D expenses (試験研究費の総額に係る税額控除制度), 2) tax break for special R&D expenses (特別試験研究に係る税額控除制度), 3) tax break for enhancing technological platforms for medium-sized and small companies...

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