「新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律案」が2月16日に閣議決定されました。
①国際競争に対応して内外の市場を獲得すること等が特に求められる商品(電気⾃動⾞等、グリーンスチール、グリーンケミカル、持続可能な航空燃料(SAF)、半導体)を⽣産・販売する計画を主務⼤⾂が認定した場合、戦略分野国内⽣産促進税制及びツーステップローン等の⾦融⽀援を措置。 ②新設する知的財産の活⽤状況等の調査規定を根拠とし、⼀定の知的財産を⽤いていることを確認できた場合は、イノベーション拠点税制(イノベーションボックス税制)を措置。 ③常⽤従業員数2,000⼈以下の会社等(中⼩企業者除く)を「中堅企業者」、特に賃⾦⽔準が⾼く国内投資に積極的な中堅企業者を「特定中堅企業者」と定義し、特定中堅企業者等による成⻑を伴う事業再編の計画を主務⼤⾂が認定した場合、中堅・中⼩グループ化税制、⼤規模・⻑期の⾦融⽀援(ツーステップローン)、独⽴⾏政法⼈⼯業所有権情報・研修館(INPIT)による助成・助⾔等の措置。 などです。 成長意欲のある中規模の企業を「中堅企業」と新たに法的に位置づけて、対象が約9000社と見込まれるこれら「中堅企業」を重点支援する向けの賃上げ促進税制や設備投資、М&A(合併・買収)への税優遇を設けることで国内経済の底上げにつなげる考えのようです。 イノベーションボックス税制は、やや期待外れかもしれません。 「新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律案」が閣議決定されました 2024年2月16日 https://www.meti.go.jp/press/2023/02/20240216001/20240216001.html 「中堅企業」創設、改正案を閣議決定 産業競争力強化法 2024年2月16日 https://www.nikkei.com/article/DGXZQOUA15CAR0V10C24A2000000/ Amendment to the Act on Enhancement of Industrial Competitiveness, etc. (Innovation Box Tax System, Specific Medium-Sized Enterprises, etc.) The "Bill to Partially Amend the Act on Enhancement of Industrial Competitiveness and Other Acts to Promote the Creation of New Businesses and Investment in Industries" was decided by the Cabinet on February 16th. The key points include: When a plan to produce and sell products (such as electric vehicles, green steel, green chemicals, sustainable aviation fuel (SAF), and semiconductors) that are particularly required to compete internationally and capture domestic and foreign markets is approved by the competent ministers, measures such as the Strategic Domestic Production Promotion Tax System and Two-Step Loan financial support will be implemented. Based on the provisions for investigating the utilization of newly established intellectual property, the Innovation Base Tax System (Innovation Box Tax System) will be implemented if it can be confirmed that certain intellectual property is being utilized. Companies with a regular employee count of 2,000 or less (excluding small and medium-sized enterprises) are defined as "medium-sized enterprises," and those with high wage levels and active domestic investment are defined as "specific medium-sized enterprises." When a plan for business reorganization that includes growth by specific medium-sized enterprises is approved by the competent ministers, measures such as the Medium-Sized and Small Group Tax System, large-scale and long-term financial support (Two-Step Loan), and subsidies and advice by the Independent Administrative Agency Industrial Property Information and Training Institute (INPIT) will be implemented. These include legally positioning growth-oriented mid-scale companies as "medium-sized enterprises" and providing wage increase promotion tax systems, equipment investment, and tax incentives for M&A (mergers and acquisitions) to approximately 9,000 "medium-sized enterprises," aiming to boost the domestic economy. The Innovation Box Tax System might be somewhat disappointing.
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著者萬秀憲 アーカイブ
February 2025
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