耐用年数内で全額損金に 政府税調答申骨格 減価償却見直し 設備投資を後押し
The government's tax commission,which is an advisory panel to the prime minister,has decided on Tuesady the outline of its recommendation for the tax reform in fiscal 2007. The recommendation includes the proposal that depreciation method for equipment should be revised for the first time in about 40 years. This is aimed at generating the circumstances that expedite companies to more easily spend money in their investment.Specifically,under the new rule,the amount of the money spent in investment could all be included in tax deductible expense within the years of estimated life.
参考：減価償却というのは簡単そうで意外とややこしいかも知れません。たぶん現状は、１００億円の設備投資をして その耐用年数が１０年とすると、１０年間で減価償却するとしても償却費の全額が損金に算入できないでせいぜい９０億円どまりになるとかになっているのでしょう。
The government's tax commission,which is an advisory panel to the prime minister,has decided on Tuesady the outline of its recommendation for the tax reform in fiscal 2007. The recommendation includes the proposal that depreciation method for equipment should be revised for the first time in about 40 years. This is aimed at generating the circumstances that expedite companies to more easily spend money in their investment.Specifically,under the new rule,the amount of the money spent in investment could all be included in tax deductible expense within the years of estimated life.
参考：減価償却というのは簡単そうで意外とややこしいかも知れません。たぶん現状は、１００億円の設備投資をして その耐用年数が１０年とすると、１０年間で減価償却するとしても償却費の全額が損金に算入できないでせいぜい９０億円どまりになるとかになっているのでしょう。
