1. Tax Credits in Japan 税額控除

税額控除は国税庁サイトで以下のように説明されています。主な税額控除11種類とその説明を英語にしてみました。他の税務記事についてはこちらをどうぞ。

Major tax credits in Japan are as follows. For more posts about Japanese tax and accounting, click HERE:

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1. 外国税額控除  

2. 試験研究を行った場合の所得税額の特別控除

3. 高度省エネルギー増進設備等を取得した場合の所得税額の特別控除

4. 中小事業者が機械等を取得した場合の所得税額の特別控除

5. 地域経済牽引事業の促進区域内において特定事業用機械等を取得した場合の所得税の特別控除  

6. 地方活力向上地域等において特定建物等を取得した場合の所得税の特別控除 

7. 地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除  

8. 特定中小事業者が経営改善設備を取得した場合の所得税額の特別控除 

9. 特定中小事業者が特定経営力向上設備等を取得した場合の所得税額の特別控除

10. 給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除

11. 認定特定高度情報通信技術活用設備を取得した場合の所得税額の特別控除 

1. Foreign tax credit 

Certain documents must be attached to final tax returns to claim this credit. 

2. R&D tax credits

The following are three major R&D tax credits in Japan. In all these cases, the tax credit amount is calculated as a certain percentage of eligible R&D costs. For Type 1 and Type 2, either one is available, but not both:

1. General R&D tax credit
2. R&D tax credit for SME
3. Additional tax credit for open innovation R&D

3. Income tax credit for the acquisition of highly energy saving assets

This credit is unavailable if additional depreciation is claimed for the asset. 

　

4.  Income tax credit for the acquisition of machines by small and medium-sized enterprises ("SMEs")

This credit is unavailable if additional depreciation is claimed for the asset.  

5. Income tax credit for the acquisition of assets for local economic revitalization 

This credit is unavailable if additional depreciation is claimed for the asset.

6. Income tax credit for the acquisition of assets for head office relocation

This tax credit is available to taxpayers acquiring certain buildings for head office expansion in or move to local areas ("eligible taxpayers"). This credit is unavailable if additional depreciation is claimed for the asset.

7. Income tax credit for employee increases in relocated offices 

This tax credit is available to the eligible taxpayers satisfying certain conditions, such as the minimum number of newly hired employees in a relocated or expanded office.

8. Income tax credit for capital investment by SMEs in commerce or service business

This tax credit is available to SMEs in commerce or service business acquiring assets for business improvement on or before the repeal of the relief on 31 March 2021. This credit is unavailable if additional depreciation is claimed for the asset. 

 

9. Income tax credit for the acquisition of assets by SMEs for improving productivity, profitability or digitization

This credit is unavailable if additional depreciation is claimed for the asset.   

10. Income tax credit for wage increases and capital investment 

11. Income tax credit for the acquisition of systems using highly sophisticated telecommunication technologies 

Systems using highly sophisticated telecommunication technologies include nationwide/local 5G systems, and drones. This credit is unavailable if additional depreciation is claimed for the asset.

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