deductions and exemptionsとは 意味・読み方・使い方

The WTO Agreement on Subsidies and Countervailing Measures (ASCM) broadly defines "subsidies" as any government measure that can benefit the recipient, including grants, loans, equity infusion, loan guarantees, tax deductions or tax exemptions, government procurement and government provision of goods and services. In principle, the ASCM disciplines subsidies granted to any product except agricultural products, which fall under the scope of the Agreement on Agriculture. However, the ASCM does cover forestry and fishery products.例文帳に追加

WTO補助金・相殺措置協定では、贈与、貸付、出資、債務保証、税減免、政府調達、並びに政府による物品やサービスの提供など、受領者に利益が生じる政府の制度を広く「補助金」として規律の対象とした上で、農産品を除く全ての産品（林水産品含む）に関し、特に貿易歪曲効果が高い輸出補助金と国内産品優先使用補助金の交付を原則禁止している。 - 経済産業省