from yesterday's Nikkei

2006年11月26日 20時02分22秒 | 新聞記事から
減価償却 全額損金、既存設備も 政府案 建物など全資産 
固定資産税の減免 焦点
It is learned that according to the government's draft plan, the amount of all the money spent in investment, even in the already established equipment, including buildings and aircrafts, would be regarded as the tax reductible expense in their depreciation.Next focus point will be the exemption for property tax.


from today's Nikkei

2006年11月25日 20時31分14秒 | 新聞記事から
特別会計 剰余金の一部、一般会計に 規定創設政府が検討 使い道透明化
Outline of the government's draft plan for revising the current special account legislation has recently been made clear. According to the plan, some of the surpluses in the special accounts likely will be able to be transferred to the general account. The specific provisions on how to use the surpluses will be speculated in the new legislation, and thus, the way how to spend them will be made more transparent.

from today's Nikkei

2006年11月24日 11時23分57秒 | 新聞記事から
マツダ、タイ・北米に新工場
小型車 フォードの戦略拠点に
According to people concerned, Mazda Motor Corporation will build new plants in Thailand and the U.S. The company, in alliance with its parent company Ford Motor Co., will attach importance on the small-sized car because increasing number of automobile users are becoming conscious of the car's fuel-eficiency.Mazda has long had strength in the small cars and versed in the feul-efficient cars.

from today's Nikkei

2006年11月23日 13時50分43秒 | 新聞記事から
TOB急増 2.5倍に 今年1兆5000億円 業界再編相次ぐ
株価上乗せ幅 欧米並みに
Take-ober bids(TOBs) has significantly been increasing,with the total value of such deals in the year to date reaching 1.5 trillion yen, 2.5 times that of the same period of a year ago.This is the reflection of increase in realignment deals in various kinds of industries.Given these circumsatnces, the premium, which is the margin between the price at which the share is to bought by the TOB applicant and the share's actual market price, has become nearly the same level,in almost cases, to U.S. and European deals.
参考:株価上乗せ幅というのはプレミウムという言葉を使うらしいのですが、それだけではわからないですね。

from today's Nikkei

2006年11月22日 10時19分33秒 | 新聞記事から
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。