平成20年度税制改正−教育訓練費税額控除制度

今回の改正により、対象を中小企業者等に限定し、中小企業者等が利用しやすいよう、教育訓練費が増加していなくても、教育訓練費総額の一定割合を税額控除できる制度になります。

改正前
適用期限−法人（平成17年４月１日から平成20年3月31日までの間に開始する事業年度）
　　　　　個人事業者(平成18年から平成20年までの各年)
対象法人等−青色申告書を提出する法人および個人
適用要件　−　当期の教育訓練費が前２期の教育訓練費の平均額から増加した場合
税額控除額 −　（当期の教育訓練費−前２期の教育訓練費の平均額）X　25％
　　　　　　　中小企業者等については特例による計算方法との選択が可能
控除限度額　−　当期の法人税額の10％、個人については事業所得に係る所得税額の10％


改正後
適用期限−法人(平成20年4月１日から平成21年3月31日までの間に開始する事業年度)
　　　　　個人事業者(平成２１年以降の各年)
対象法人等−青色申告書を提出する中小企業者等
適用要件　−教育訓練費割合（労働費に占める教育訓練費の割合）が0.15％以上の場合
税額控除額　−教育訓練費の総額　X　税額控除率(8％〜上限12％)
　　　　　　　税額控除率＝８％＋(教育訓練費割合−0.15％)X40
控除限度額　−当期の法人税額の20％、個人については事業所得に係る所得税額の20％


2008 Tax Reform – Tax Credit for Employee Training Expenses

Employer tax credits for employee training expenses have been amended and now are available only to small and medium sized enterprises (SMEs). This reform aims to lower the threshold for the employee training tax credit by allowing SMEs to claim a certain percentage of the gross amount of staff training expenses incurred. Pre-reform rules only allowed tax credits for certain increases in average staff training expenses.

Pre-reform
・ Applicable period:
Corporations -- Fiscal years starting between April 1, 2005 and March 31, 2008
　Sole proprietorships -- Each fiscal year from 2006 to 2008
・ Eligibility: Individuals and Corporations filing a blue tax return.
・ Requirements: Employee training expenses for the current year have increased over the average training expenses for the previous two years.
・ Calculation of tax credit:
(Current year training expenses − Average training expenses for the past two years) x 25%
*SMEs can elect to use a special calculation method as an alternative to the above method.
・ Maximum tax credit:
Corporations – 10% of current year corporate income tax
Sole proprietorships – 10% of tax levied on business income

Post-reform
・ Applicable period:
Corporations – Fiscal years starting between April 1, 2008 and March 31, 2009
Sole proprietorships – Each fiscal year beginning from 2009
・ Eligibility: SMEs filing a blue tax return
・ Requirements: Employee training expense is 0.15% or more of gross labor costs
・ Calculation of tax credit:
Total employee training expenses x Tax credit ratio* (8-12%)
*Tax credit ratio=8% + (Ratio of employee training expense to gross labor costs) x 40
・ Maximum tax credit:
Corporations – 20% of current year corporate income tax
Sole proprietorships – 20% of tax levied on business income