売上高１０％増の中小企業に税優遇　「１００億円」へ後押し―政府・与党

　政府・与党が２０２５年度税制改正で、売上高１００億円超を目指す中小企業への税制優遇を検討することが２７日、分かった。売上高が１０年間、平均１０％以上増加する計画を立てた中小企業の設備投資に対し、「税額控除」を４％上乗せする案などを検討。地域経済をけん引する将来の「１００億円企業」を後押しする。
　今年度末に期限が切れる「中小企業経営強化税制」を延長した上で、優遇措置を拡充する。現行制度は、設備投資額に対する営業利益などの増加率が年平均５％以上の中小企業を対象に、法人税額から投資額の７％（資本金３０００万円以下は１０％）を差し引く税額控除か、投資した全額を費用計上する「即時償却」を認めている。
　経済産業省は来年度改正で、適用要件に１０％以上の売り上げ増加を目指す計画の策定を追加し、税額控除の拡充を目指す。小規模企業を除く中小企業約５１．２万社のうち、１００億円企業の「卵」と期待される１０００社程度が対象になる見通し。（2024/11/27-18:15）

Japan will consider an additional tax break for small and midsize companies with plans to increase their sales by at least 10 pct on average over a decade, informed sources said Wednesday.
   In their talks on fiscal 2025 tax reform, the government and ruling bloc will study options such as granting an additional tax credit equivalent to 4 pct of capital investments to small and midsize companies with such sales plans.
   The government hopes that a larger number of smaller companies will achieve annual sales of over 10 billion yen and lead regional economies. Of some 512,000 companies in the category of small and midsize businesses across the country, about 1,000 are expected to qualify for the envisaged tax break.
   The industry ministry plans to extend and expand an existing tax break program for smaller companies, scheduled to expire at the end of fiscal 2024.
   The program allows an immediate depreciation of the total amount of capital expenditures or provides a corporate tax break equivalent to 7 pct of such expenditures for companies scoring an annual return on investment of 5 pct or more. If the capital of an applicant company is 30 million yen or lower, the tax break rate rises to 10 pct.