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...

To read the full story

LEXICON

Japan’s Ministry of Health, Labor and Welfare (MHLW) on March 5 unveiled the revised NHI prices for drugs subject to…

By Philip Carrigan

A few weeks ago, I had coffee with a very talented executive. Let’s call him Kenji. He has a great job, a big salary, and a solid team. But he was unhappy. He felt bored and wanted a new challenge.…

By Shinya Sato

Adeno-associated virus (AAV) gene therapies have long been viewed as carrying only a minimal risk of insertional mutagenesis — a…

Japan’s Central Social Insurance Medical Council (Chuikyo) on November 5 approved the reimbursement listing for a slate of new medicines,…

By Ken Yoshino

The Japanese government on March 7 announced new NHI prices to be applied in the FY2025 drug price revision, revealing…

The Japanese government approved a bill to amend the Pharmaceuticals and Medical Devices (PMD) Act at its Cabinet meeting on…

Japan’s health ministry doled out regulatory approvals for a throng of new medicines on December 27 including Eli Lilly’s obesity…

Japan’s all-important reimbursement policy panel on December 20 approved an outline of drug pricing reforms for FY2024, which enshrines a…