国内で研究・開発の知的財産所得 30％控除の税制新設へ
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来年度の税制改正で政府・与党は、企業が国内で研究・開発した特許などで得られた所得を対象に法人税を減税する新たな措置を導入する方針です。特許などで得られた所得の30％を課税対象から差し引く方向で、国内での研究開発を促し企業の国際競争力を高めるねらいがあります。
in English
In the tax reform planned for the next fiscal year, the government and ruling party are considering introducing a new measure to reduce corporate taxes on income obtained from patents and other research and development activities carried out domestically by companies. The policy aims to deduct 30% of the income obtained from patents and other sources from the taxable income, in order to promote research and development activities within the country and enhance the international competitiveness of companies.
in Germany
In the tax reform for the next fiscal year, the government and ruling party aim to introduce new measures to reduce corporate taxes on income derived from patents and other research and development conducted domestically. The direction is to deduct 30% of income derived from patents and other sources from the taxable base, with the aim of promoting research and development domestically and enhancing the international competitiveness of companies.
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