This report summarizes the results of research on the effects of special tax measures for small and medium enterprises conducted by the Ministry of Economy, Trade and Industry in FY 2024.
Small and medium enterprises are important entities supporting the foundation of Japan's economy, and various special tax measures have been established to strengthen their management foundation and promote growth. This survey conducted detailed analysis of the actual effects and challenges of these measures.
Major special tax measures covered in the survey included the SME Investment Promotion Tax System, SME Management Enhancement Tax System, preferential measures for SMEs in the R&D tax system, and business succession tax system. The utilization status, economic effects, and impacts on corporate growth and investment behavior of each system were evaluated both quantitatively and qualitatively.
Survey results confirmed that these measures have shown certain effects in promoting capital investment by SMEs, advancing technological innovation, and facilitating smooth business succession. On the other hand, challenges were also revealed including improving system awareness, simplifying procedures, and strengthening cooperation with support organizations.
The survey results are expected to be utilized as important reference materials for future reviews of special tax measures for SMEs and consideration of new support measures.