Japan’s cost-effectiveness assessment (CEA) panel has approved a revised handling policy for the CEA system for FY2026, with the health…
COMMENTARY
Goals of the “Innovation Box” Tax Break in FY2024 Reform
The Japanese government has decided to establish the “innovation box (IB)” tax scheme under its FY2024 taxation reform to drive domestic investments. This article aims to look back at the process behind its creation and consider the types of companies…
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