LEXICON
No.85
October 10, 2011
R&D tax credit system研究開発税制Preferential taxation system優遇税制Tax deduction; tax exemption税額控除
R&D tax credit system
研究開発税制
Preferential taxation system
優遇税制
Tax deduction; tax exemption
税額控除
The current R&D tax credit system (研究開発税制), revised in FY2008, is two-tiered and includes the main (aggregate) credit (総額型), which allows companies to deduct 8-10% (12% in the case of small or medium-sized companies and investment in R&D projects jointly...
To read the full story
LEXICON
-
Elective Care Scheme for LLPs長期収載品 選定療養制度July 19, 2024
-
G1/G2 RuleG1/G2ルールMarch 9, 2018
-
New PMP Criteria新薬創出加算の新要件March 9, 2018
-
Cost-Based Method原価計算方式July 27, 2017
-
Sakigake Designation Scheme先駆け審査指定制度August 17, 2016
Strategic Talent Acquisition in the Japanese Life Sciences Sector: Your Market Intelligence Briefing
Focus: How to Get the Talent You Need in a Tough MarketThe Japanese life sciences sector presents a challenging landscape for global companies. To succeed, you must move beyond reactive hiring and adopt a truly strategic talent acquisition model. Our…




