中小Ｍ＆Ａに設備投資減税　統合促進、雇用も後押し―政府・与党検討

　政府・与党は、中小企業の合併・買収（Ｍ＆Ａ）を促進する「経営資源集約化税制」で、統合後の企業による設備投資や雇用確保についても税制面で支援する検討に入った。投資額に応じた法人税の減税などを想定している。
　菅義偉政権は、生産性向上に向けて中小企業再編を後押しする姿勢を示しており、今回の検討はその一環。加えて、中小企業の多くが後継者不足に苦しむ中、事業承継を円滑化する狙いもある。（2020/11/18-16:03）

The Japanese government and ruling coalition have started discussing tax breaks for merged midsize and small companies.
   The administration of Prime Minister Yoshihide Suga has hammered out a plan to establish a taxation system to facilitate mergers and acquisitions involving small businesses to improve productivity.
   The administration now finds it necessary to provide tax relief to merged firms as well to help them invest in equipment and facilities and secure employment, informed sources said.
   Such tax breaks are also aimed at enabling smooth business succession at a time when many owners of small business are having trouble finding their successors, the sources pointed out.
   According to the sources, under discussion are tax cuts for investments in equipment and facilities to manufacture new products by combining technologies of acquired and acquiring companies and for setting up unified systems for material procurement and sales administration.