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租税特別措置
sozei tokubetsu sochi
tax preferential measures
政府は新たな租税特別措置を導入して、中小企業の支援を強化した。
The government introduced new tax preferential measures to strengthen support for small and medium-sized enterprises.
Law
formal
A temporary or special tax measure implemented by the government to stimulate economic activity, support specific industries, or achieve social objectives.
この租税特別措置は、再生可能エネルギーの普及を目指しています。
This tax preferential measure aims to promote the spread of renewable energy.
租税特別措置法に基づく優遇措置が、研究開発投資を促進します。
Tax preferential measures under the Tax Special Measures Law promote research and development investment.
Often abbreviated as 租特措置. These measures are typically time-limited and may include tax deductions, exemptions, or reduced rates.
Related Phrases
Pro Tip
Distinguish from tax avoidance
租税特別措置 refers to legally sanctioned preferential tax policies, while 租税回避 (tax avoidance) involves exploiting loopholes to reduce tax liability, often unethically.
Gold Rule
Check expiration dates
租税特別措置 are typically temporary. Always verify if a measure is still in effect before relying on it for financial decisions.
Word Origin
租税 (sozei, 'tax') + 特別 (tokubetsu, 'special') + 措置 (sochi, 'measure/arrangement'). The term combines legal and fiscal terminology to describe targeted tax policies.
Usage Notes
Used primarily in legal and economic contexts. These measures are often debated for their effectiveness and fairness. Avoid confusing with 租税回避 (tax avoidance), which has a negative connotation.
Word Breakdown
租税
tax
noun特別
special
adjective措置
measure/arrangement
noun和英辞典