The OECD.AI Policy Navigator

Japan's national strategic framework for science, technology and innovation, covering the period FY2026–FY2030, which succeeds the 6th Basic Plan. Where the 6th Plan emphasised Society 5.0 as a social vision, the 7th Plan introduces an "actionable science" philosophy and places greater weight on three axes: revitalisation of Japan's basic research capabilities, acceleration of innovation-driven economic growth and integration of science and technology policy with economic security objectives.

Japan’s Artificial Intelligence Basic Plan establishes the government’s policy framework for promoting the research, development and utilisation of AI-related technologies. It sets out basic concepts, policy directions and priority measures, including accelerating AI utilisation, strengthening development capabilities, advancing governance, and promoting societal transformation, together with arrangements for implementation and coordination across government.

This Strategy describes measures that Japan should immediately take to overcome issues Japan faces by leveraging Japan's strengths and to open up opportunities for the future.

Japan's core corporate R&D tax credit system providing a 6–14% tax credit on total R&D expenses, with enhanced rates of 12–17% for SMEs, an open innovation add-on of up to 10%, and a new 40% credit for strategic technologies including AI from FY2026.

AI Guidelines for Business (Ver1.2), issued on 31 March 2026, provide unified guiding principles for AI governance in Japan. They aim to promote the safe and secure use of AI by helping business actors recognise risks and take voluntary countermeasures across the lifecycle, supporting both innovation and risk reduction through cooperation and a risk-based approach.