Under the tax scheme for total experimental research costs established in 2003 (the research and development tax incentive scheme allowing fixed rate tax relief on total experimental research costs; made a permanent measure in 2006) the maximum relief is 20% of current term corporation tax, but the scheme is underused since the majority of pharmaceutical companies are fully up to this limit. Furthermore, although in 2006 the relief rate for the incremental tax scheme for experimental research was reduced, allowing the tax scheme for total experimental research costs or other schemes to be topped up, this measure is similarly underused due to the constraint of the 20% maximum corporation tax relief.例文帳に追加

2003 年に創設された総額試験研究税制（試験研究費の総額について一定割合を税額控除できる研究開発促進税制。2006 年に恒久措置。）は、控除限度額が当期の法人税額の 20％であり、多くの製薬企業においては控除限度額に達してしまうため、当該税制を十分に活用できていない。さらに、2006 年に増加試験研究税制の控除率が縮小され、総額試験研究税制等への上乗せを可能としたが、法人税額 20％という控除限度額内での措置のため、同様に十分活用できていない。 - 厚生労働省

At the same time, to cover the incremental budgetary costs associated with the increase in social security benefit payments and raising share of government's contribution to the national pension scheme, and measures to address the falling birth rate, Japan needs to secure stable revenue sources. To that end, we will make every effort with a view to achieving the fundamental and integrated tax reform, while giving due consideration to the idea that burden should be shared widely and equitably among people.例文帳に追加

それとともに、今後とも増加する社会保障給付や少子化への対応等について、国民が広く公平に負担を分かち合う観点に留意しつつ、基礎年金国庫負担割合の引上げのための財源を含め、安定的な財源を確保するため、抜本的・一体的な税制改革を推進いたします。 - 財務省