research

Revised guidelines for R&D tax credits

METI published revised guidelines for the R&D tax credit scheme, following the 2015 tax reforms of April 2015.  Further information  was added to the Practical Guides section. 

Guidelines for Special R&D costs Tax credit scheme

in May 2015, METI published revised guidelines for the Special R&D costs Tax credit scheme, necessitated by the tax reforms of the Abe government in April 2015.  The Special R&D costs Tax Reduction scheme is one of the R&D tax credit schemes where it is possible to cut part of the costs for experimental research.

In 2015, in order to promote open innovation in enterprises, the Abe Tax Reforms introduced a number of enlargements in this programme:

Checked on: June 2016
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