As such, it makes sense to use some measure of inflation expectations, ideally over a multi-year horizon. This adds another layer of uncertainty to the calculation. Inflation expectations are imperfectly measured at every horizon, and it is not obvious which horizon should be used.
Enterprises with capital of 1 billion yen or more are large enterprises, and those with capital of 10 million yen or more but less than 100 million yen are SMEs. Source: Ministry of Finance.