be worth the costとは 意味・読み方・使い方

In addition to the above, the period of effect of provision to allow enterprises meeting the necessary conditions to choose either a tax credit worth 5% of the amount of increase in the cost of test and research expenditures or a tax credit equal to a fixed proportion of the amount of the cost of test and research expenses in excess of 10% of average sales (not exceeding 10% of the total amount of corporation tax in the period concerned) will be extended to the end of fiscal 2013 as a result of revisions to the tax system in fiscal 2012. (Continuation) (See p. 204.)発音を聞く 例文帳に追加

上記に加え、要件を満たす場合において、試験研究費の増加額の5％を税額控除できる制度又は平均売上金額の10％相当額を超える試験研究費の額の一定割合を税額控除できる制度のいずれかを選択して適用できる措置（税額控除限度額は当期の法人税額の10％を上限。）について、平成24 年度税制改正により、その適用期限を平成25年度末まで延長する。（継続）（p.208参照） - 経済産業省