Guidelines for Special R&D costs Tax credit scheme
EUBIJ Basic page
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: Substantial expansion of tax credit rate from 12%...