中文摘要：

日本是较早实施R＆D税收激励的国家，本文通过对日本R＆D税收抵免制度发展历程、R＆D活动及R＆D费用界定、税收激励的主要内容、R＆D支出的财税处理等进行解析，试图为我国RInD税收抵免制度的完善提供可借鉴的经验。

英文摘要：

Japan was one of the earliest countries in the world which introduced a R＆D tax reduction policy. By analyzing the development of R＆D tax credit, the definition of qualifying R＆D activity and qualifying R＆D expenditure, the main contents of R＆D tax credit, and the accounting and tax calculation of R＆D expenditure in Japan, the paper would try to make some suggestions for China＇s R＆D tax incentives.