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研究開発税制 Q & A 2015 経済産業省

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  • Q&A

    2015

  • 27

    279

  • 1

    1 4

    2 6

    3-1 7

    3-2 8

    3-310

    4-111

    4-2

    13

    5-1 14

    5-2 15

    5-3 16

    5-4 18

    5-5

    19

    6-1 20

    6-221

    6-3

    22

    6-4

    23

  • 2

    6-524

    6-6

    25

    7-126

    7-227

    7-3 28

    829

    9 32

    10 33

    11 35

    36

    5

    9

    9

    14

    17

    22

    37

  • 3

    224116

    224116

    223222

    2741

    10

    50

    1520

  • 54

    Q &A

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    B.

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    ( ) 20

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  • 54

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  • 76

    Q33

    Q3-2) Q6-1)

    Q3-1No

    YesNo

    9

    No

    No

    No

    No

    Yes

    Yes

    Yes

    Yes

  • 76

    3-1

    3

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  • 98

    3-2

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  • 98

    Q

    =

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  • 1110

    3-3

  • 1110

    Q-1

    27

    10242468964

    25

    25

    21275

    274

  • 1312

    27

    41

    25

    25

    12

    424274

  • 1312

    4-2

    27http://www.meti.go.jp/policy/tech_promotion/tax-guideline.html

  • 1514

    5-1

    Q5-2

    424274424 -3

    Q5-2

  • 1514

    5-2

    100

    120

    Q7-3

    HP2-28151225

  • 1716

    5-3

    Q5-1Q5-2

  • 1716

    A.

    81/11/312/13/314/16/307/18/3130

    AD

    274

    450 601/11/311202/13/311804/16/30907/18/31240302

    120403090

    B 120 301/11/31904/16/30C 602/13/31D 457/18/3140

    30260403045

    2523333

    POINT

  • 1918

    5-4

  • 1918

    5-5

    2335 -15-1-335

  • 2020

    -1

    Q6-5

  • 21

    6-2

    3

    10

    20

    3

    2831

    30

    300300

    10 20 30

    300

    Q1

    1331332675

  • 2222

    6-3

    2

    2102-2-15

  • 23

    6-4

    Q5-1 Q5-5

    8

    5

    7

    10

    7-1-431

  • 2424

    6-5

    5

    5

    7

    4

    4

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  • 25

    6-6

    1,50070.286

    500

    500

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    5,000,0005,000,000

    1,000

    10,000,0000.2862,860,000

    2,860,000 2,860,000

    42

  • 2726

    7-1

    Q5-5

    Q7-3

    1234567

  • 2726

    7-2

    PT

    A

    1

    APT BPT

    APT BPT

  • 2928 2928

    7-3

    Q5-2

    2

  • 2928 2928

    8

    2712831

    1000 300 6001 5000

    2201010

    1225

    100020010120

    60025150

    ()300903030030 90600 5 30

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  • 3130

    3

    A

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  • 3130

    B

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    500

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  • 3332

    9

    11

    42

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    42

    10

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  • 3332

    10

    425275202

    2363028331

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    160120

    120

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    20

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    10401020

  • 3534 3534

    4212327123208

    254129331

    3060303

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    4212427124209

    254130331

    10

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    42125271252010

    2612029331

    50

    20

    2612028331

    425421353

  • 3534 3534

    11

    10

  • 3736

    URL

    WEB

    http://www.meti.go.jp/policy/tech_promotion/tax.html

    http://www.jpo.go.jp/sesaku/sesaku/ipdl/

    http://jglobal.jst.go.jp/

    http://jdream3.com/service/

    https://sangakukan.jp/

    http://www.jst.go.jp/tt/outline.html

    http://www.jst.go.jp/sentan/

    http://www.jst.go.jp/mp/

    A-STEP

    http://www.jst.go.jp/a-step/outline/index.html

    http://www.jst.go.jp/chizai/index.html

    J-STORE

    http://jstore.jst.go.jp/

    27

    http://www.mof.go.jp/tax_policy/tax_reform/outline/fy2015/explanation/index.html

    274

    http://www.meti.go.jp/policy/tech_promotion/tax/kennkyukaihatutaxgaiyou2.pdf

    27

    http://www.meti.go.jp/policy/tech_promotion/tax/27FYRDzeisei.pdf

    27

    http://www.meti.go.jp/policy/tech_promotion/tax/27FYguidline.pdf

    Q&A

    http://www.meti.go.jp/policy/tech_promotion/150603_OItype_QandA.pdf

    http://www.meti.go.jp/policy/tech_promotion/tax/shinseisyoyoushiki.html

  • 3736

    OIST201295520123

    OIST

    2741

  • 2015&27930

    901-015218311

    7F

    TEL098-859-6225

    HPhttp://www.okizei.or.jp

    TEL03-3501-1778