Partial amendment to RESTRICTION OF SPECIAL TAXATION ACT

The current law deducts an amount equivalent to 1/100 of the amount of facility investment (5/100 fo...

The

,

current

,

law

,

deducts

,

an

,

amount

,

equivalent

,

to

,

1/100

,

of

,

the

,

amount

,

of

,

facility

,

investment

,

(5/100

,

for

,

medium-sized

,

enterprises

,

and

,

10/100

,

by

,

small

,

and

,

medium

,

enterprises)

,

from

,

income

,

tax

,

or

,

corporate

,

tax

,

in

,

order

,

to

,

promote

,

corporate

,

investment

,

In

,

addition

,

the

,

dedu