1.   They are both regressive taxes, in that they fall in relation to income as income rises, except where the complex rebate system helps lower incomes.

2.   Asanuma Shokai, one of the four, was never threatened by Fuji and its rebate system is fully legal, said President Takenosuke Katsuoka.

3.   He said lower interest rates and an improved rebate system for value-added taxes would spark more sales abroad.

4.   It was never threatened by Fuji, and its rebate system is fully legal, said President Takenosuke Katsuoka.

5.   Under the export rebate system, exporters may seek reimbursement of internal taxes paid on goods they ship abroad.

6.   Abe said Fuji Photo Film abolished a similar rebate system implemented in Japan some five years ago.

7.   In the final version, energy-intensive industries such as automaking and steel are in effect exempted by a complicated rebate system.

8.   The new system will help eliminate the tax rebate system and reduce procedures in the collection of tax.