우리나라와 같이 세액전액을 감면하는 경우는 찾아보기 힘들며 감면수준도 투자규모 등에 연동시키고 있는 점도 참고할 만하다.
It is difficult to find a case where the total amount of tax is reduced or exempted as in Korea, and it is worth noting that the level of reduction is also linked to investment scale.