中堅企業、税優遇で重点支援　改正産業競争力強化法が成立

　中小企業より大きい従業員２０００人以下の会社を「中堅企業」と定義し、重点的な支援を行うための改正産業競争力強化法が３１日の参院本会議で可決、成立した。国内投資に積極的な中堅企業を対象に、企業の合併・買収（Ｍ＆Ａ）を行う際に税制優遇などを実施する。年内に施行する。
　中堅企業は、大企業と中小企業の間に位置付けられ、全国で９０００社程度あると見込まれる。大企業と比べて設備投資額や給与総額の伸び率が高く、支援策を講じてさらなる成長を後押しする。具体的には、複数回のＭ＆Ａを行う中堅企業が株式取得額の最大１００％を損失準備金として積み立てられるようにする税制優遇措置を設ける。（2024/05/31-10:19）

Japan's parliament Friday enacted a bill to provide targeted support to midsize companies, including tax benefits for those conducting mergers and acquisitions.
   The revised law on strengthening industrial competitiveness defines midsize companies as businesses that are not legally considered small companies but have no more than 2,000 employees.
   Japan is believed to have 9,000 such businesses. Capital investments and total salaries at midsize companies are growing faster than at large companies, and the latest legislation is aimed at propping up their growth through aid measures.
   Specifically, the bill includes tax benefits enabling midsize companies executing multiple M&A transactions to set aside up to 100 pct of the acquisition costs as loss reserves.
   The revision also includes a new scheme reducing corporate tax burdens to promote the production of critical goods such as semiconductors and electric vehicles, with reductions set based on production and sales volumes.