青色申告特別控除の英語

30％の特別償却（青色申告をしている法人又は個人、中小企業を含む。）又は7％の税額控除（中小企業に限定）の選択が可能（従来の省エネ・新エネ設備投資促進税制であったエネルギー需給構造改革推進投資促進税制（エネ革税制）は2011年度末で廃止。）。例文帳に追加

It allows taxpayers a choice between a 30% special depreciation (available to corporations and individuals filing blue returns, including SMEs) or a 7% tax credit (limited to SMEs). (The taxation system for promoting investment in the reform of the energy supply and demand structure (“Energy Reform Tax System”), which was the previous system used to promote investment in equipment that saved energy or was powered by renewable energy sources, was discontinued at the end of fiscal 2011.)発音を聞く  - 経済産業省