カン　チュヒョン   KANG Juhyung
  姜　周亨
   所属   大阪経済大学  経営学部 経営学科
   職種   講師
発表年月日 2024/08/28
発表テーマ The Impact of R&D Credit Revisions on Corporate R&D Investments in Japan: Insights from the Act on Special Measures Concerning Taxation
会議名 The 83rd Japan Accounting Association Annual Conference
主催者 Waseda University
学会区分 全国学会
発表形式 口頭（一般）
単独共同区分 単独
国・地域 日本
開催地名 Tokyo
開催期間 2024/08/25～2024/08/28
発表者・共同発表者 Juhyung Kang
概要 This study examines the impact of revisions to the Act on Special Measures Concerning Taxation related to the R&D tax credit system on corporate R&D investment. Using data from listed firms from FY2006 to FY2022, the study estimates eligible R&D tax credits and conducts a GMM analysis. The results show that R&D tax credits generally promote corporate R&D investment, while their effectiveness has declined following revisions to the system. The results also indicate that prior R&D expenditures are an important determinant of current R&D investment.