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TABLE 3 Examples of Japanese Research and Development Tax Credits

1-1.

Class 100 clean room

2.

Recombinant DNA isolation laboratory

8.

Superconducting =4.7 tesla NMR device

12-1.

X-Ray CT scanner

13-2.

DNA sequencer

21-2.

Laser beam particle dispersion counter

27.1.

Amorphous material continuous testing apparatus

30-3.

Superconductivity critical point magnetic detector

32-1.

Solar cell testing device

32-2.

Optical fiber signal loss testing equipment

33-1.

=50 MHz IC logic tester

33-2.

=1 micron beam spot E-beam IC tester

33-3.

Tester for IC patterns of =20 microns

34.

Flat-panel display tester

35-3.

Optical data storage media tester

35-4.

Magneto-optical data storage media tester

37.

Semiconductor material purity thermal tester

41.

Optical recording media tester

42.

Laser beam mask pattern measuring equipment

43.

Computerized three-dimensional micromeasuring equipment

44.

Three-dimensional robot motion noncontact measuring device

45.

Outer space robot weightlessness simulator

46.

Machine tool electromagnetic noise measuring device

50.

Molecular structure analysis graphic workstation

51.

Multiuser, multitask software engineering workstation

52.

=400 MFLOPS scientific supercomputer

66-1.

Carbon fiber filament process apparatus

66-2.

Rocket nozzle graphitized carbon processing apparatus

73.

=100 Hz ~ =60-GHz microwave network analyzer

74.

=3 gigabit per second fiber optic digital signal analyzer

107-5.

Spacecraft reentry heat shield production device

126.

Rocket engine spin test apparatus

127.

Rare earth recovery equipment

130.

Real-time computerized continuous-forming apparatus

 

SOURCE: Stern, Technotax, Asian Technology Information Project, Tokyo.



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