{"jurisdiction":{"name":"Japan","slug":"japan","code":"JP","region":"Asia-Pacific"},"program":{"label":"R&D tax credit","headline":"Credit as a share of tax","refundClass":"Non-refundable","proposed":false},"creditIndex":{"score":57,"rank":22,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":60,"refundability":45,"breadth":68,"ease":60}},"authority":{"name":"National Tax Agency","shortName":"NTA","url":"https://www.nta.go.jp"},"primarySources":[{"label":"National Tax Agency","url":"https://www.nta.go.jp","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/japan"},"canonical":{"standards":"https://www.creditindex.org/standards/japan","calculator":"https://www.creditindex.org/calculator/japan","directory":"https://www.creditindex.org/directory/japan","facts":"https://www.creditindex.org/standards/japan/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:26:02.751Z"}