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094 Immediate Depreciation of assets associated with solar and wind power generation

Draft exposure of revision of the law of special tax treatment was submitted to the Diet on 27 January, 2012. This draft exposure says that in the case that assets associated with solar and wind power generation are acquired between 1 July 2012 and 31 March 2013 and the assets start to be used for the business, they can be depreciated immediately in the fiscal year.

They expect to increase more power generation by attracting investments with benefits in order to take step in the situation that they are short of eclectricity,.and also it helps companies save tax.