지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
It is said that so called Yen Carry Trade causes Japanese Yen scattering into the World economy. Indeed Japanese investors can also use Japanese money with lower.
Interest rate for FDI like foreign investors, but it is not an intentional policy for promoting FDI. With respect to outbound investment, Japan does not have a lot of special tax measures other than (ⅰ) reserves for loss of overseas investment, etc., (ⅱ) special tax treatment on income from mining, (ⅲ) special deductions of expenditures in prospecting for new mineral deposits or expenditures for new foreign mineral deposits and (ⅳ) special credit for corporation tax in case of conducting in R&D. There is still an exceptional inducement which is called “tax sparing credit” in several tax conventions. With respect to inbound investment, Japan calls for much more foreign investment into Japan in order to rev up Japanese economy. So, Japan began to try eliminating some legal barriers against foreign investment to Japan, for example, allowing triangular mergers, while creating anti-tax avoidance measures.
A policy maker has to compound delicate prescriptions in determining to what extent he can revise domestic laws and regulations as well as how to control abusive tax avoidance using relaxed laws.
Interest rate for FDI like foreign investors, but it is not an intentional policy for promoting FDI. With respect to outbound investment, Japan does not have a lot of special tax measures other than (ⅰ) reserves for loss of overseas investment, etc., (ⅱ) special tax treatment on income from mining, (ⅲ) special deductions of expenditures in prospecting for new mineral deposits or expenditures for new foreign mineral deposits and (ⅳ) special credit for corporation tax in case of conducting in R&D. There is still an exceptional inducement which is called “tax sparing credit” in several tax conventions. With respect to inbound investment, Japan calls for much more foreign investment into Japan in order to rev up Japanese economy. So, Japan began to try eliminating some legal barriers against foreign investment to Japan, for example, allowing triangular mergers, while creating anti-tax avoidance measures.
A policy maker has to compound delicate prescriptions in determining to what extent he can revise domestic laws and regulations as well as how to control abusive tax avoidance using relaxed laws.
목차
〈Abstract〉
1. Current Situation of Foreign Direct Investment in Japan
2. Tax Benefits for FDI in Special Tax Measures Law
3. Tax Benefits for Foreign Enterprises in Tax Treaties
4. Tax Benefits for Japanese Enterprises
[Bibliography]
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