特別試験研究費の英語

特別試験研究費がある場合の税額控除割合は、１２％から試験研究費の総額に係る税額控除割合を控除した割合。例文帳に追加

The tax exemption ratio relating to special experiment and research costs is a figure obtained by subtracting the tax exemption rate relating to experiment and research costs from the rate of 12%. - 経済産業省

２ 特別試験研究費がある場合の税額控除割合は、12％から試験研究費の総額に係る税額控除割合を控除した割合。例文帳に追加

2: The tax exemption ratio relating to special experiment and research costs is a figure obtained by subtracting the tax exemption rate relating to experiment and research costs from the rate of 12%.発音を聞く  - 経済産業省

※※特別試験研究費がある場合の税額控除割合は、12％から試験研究費の総額に係る税額控除割合を控除した割合。例文帳に追加

**The tax exemption ratio relating to special experiment and research costs is a figure obtained by subtracting the tax exemption rate relating to experiment and research costs from the rate of 12%. - 経済産業省

※２ 特別試験研究費がある場合の税額控除割合は、12％から試験研究費の総額に係る税額控除割合を控除した割合。例文帳に追加

*2: The tax exemption ratio relating to special experiment and research costs is a figure obtained by subtracting the tax exemption rate relating to experiment and research costs from the rate of 12%. - 経済産業省

④ 研究開発税制の特例等：開発研究用資産の取得等をした場合に即時償却を行う。また、当該資産の減価償却費を特別試験研究費として研究開発税制の対象とする。例文帳に追加

(4) Special provision under the R&D taxation scheme: Enterprises are allowed an immediate depreciation deduction for purchase or acquisition of R&D assets. Depreciation expenses for such assets are also included within the scope of the R&D taxation scheme as special experimental research expenses.発音を聞く  - 経済産業省

７　会社の成立する日の属する営業年度の試験研究費の額については、租税特別措置法（昭和三十二年法律第二十六号）第四十二条の四第一項の規定中「当該法人の昭和四十二年一月一日を含む事業年度の直前の事業年度（以下この条において「基準年度」という。）から当該適用年度の直前の事業年度までの各事業年度の所得の金額の計算上損金の額に算入される試験研究費の額」とあるのは「日本電信電話公社の昭和五十九年四月一日を含む事業年度の試験研究費の額」と、「のうち最も多い額を超える場合」とあるのは「を超える場合」として同項本文の規定を適用するものとし、同項ただし書の規定は、適用しない。例文帳に追加

(7) With respect to the amount of expenses for test and research for the business year to which the date of incorporation of the Company belongs, the main provisions of Article 42-4 paragraph (1) of the Special Taxation Measures Act (Act No. 26 of 1957) shall apply: Provided that "the amount of expenses for test and research of each business year to be included in the amount of loss in the calculation of income for the respective business year during the period from the business year (in this article referred to as "the reference year") immediately prior to the business year of the juridical person including January 1, 1967 to the business year immediately prior to said applicable business year" in the same paragraph shall be read as "the amount of expenses for test and research for the business year including April 1, 1984 of the Nippon Telegraph and Telephone Public Corporation", and that "in the case of exceeding the largest amount of" in the same paragraph shall be read as "in the case of exceeding the amount of", the provision of the same paragraph shall not apply.発音を聞く  - 日本法令外国語訳データベースシステム