./.WORLD TRADE
ORGANIZATIONG/SCM/Q2/JPN/33
12 September 2002
(02-4811)
Committee on Subsidies
and Countervailing MeasuresOriginal:  English
SUBSIDIES
Questions Posed by AUSTRALIA Regarding
the Updating and New and Full Notification of JAPAN1
The following communication, dated 9 September 2002, has been received from the
Permanent Mission of Australia.
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Australia submits the following questions with respect to Japan’s new and full notification
contained in documents G/SCM/N/71 /JPN and G/SCM/N/48/JPN/Suppl.1,
G/SCM/N/71/JPN/Suppl.1.
DOCUMENT G/SCM/N/71/JPN
61. Tax Measures to Strengthen the Management of Small- and Medium-sized Corporation
How is it determined who receives a tax benefit?  Is it restricted to the cheese, polished barley
and wheat flour industries?
62. Tax Credit When Import of Products Increases
How is the increase of imports “more than 5 per cent” determined?  What is this percentage
based on?
Which are the main manufactured products on which tax credits have been claimed?
64. Special Depreciation on Certain Machinery Used for High-Technology Industries in the
area of accumulating High-Technology Manufacturing Industry ("Technopolis")
Is this depreciation on certain machinery contingent on the use of domestic goods?
65. Special Depreciation on Machinery (Relat ed to the Law of Special Measures to
Revitalize Industry)
How is it determined whether special depreciation on machinery applies?  We note the main
industries for which production data are provided.  Is it restricted to certain industry sectors (could it
apply to other sectors)?
                                                     
1 G/SCM/N/71/JPN, G/SCM/N/48/JPN/Su ppl.1 and G/SCM/N/71/JPN/Suppl.1.G/SCM/Q2/JPN/33
Page 2
Are there types of machinery which qualify for the special depreciation specified or does it
apply on a sector-specific basis?
96. Grant for Promotion of Research and Development of Future Ships
How are the grants determined under this programme?  What are the criteria for eligibility?
Who receives the grants (for example, manufacturers or research institutes)?
DOCUMENT G/SCM/N/48/JPN/Suppl.1, G/SCM/N/71/JPN/Suppl.1
5. Subsidy for Promoting the Textile Industry
The policy objective of this programme is to “help small and medium local companies to
enter new fields or value-added products using local or traditional technologies in order to build up
internal development processes”.  What are the criteria for receiving a grant?  Is it dependant on the
use of domestic goods?
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