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The purpose of the deemed input tax for agenda purchase is tax policy and economic policy, but the current policy can be regarded as an economic policy called tax reduction for small businesses. Accordingly, it can be considered that it is important to check how to recognize these systems and reflect them in policy making in a situation where businesses handling duty-free agricultural products benefit the most. Therefore, this study grasped the degree of understanding of the company operators experienced by tax representatives. First, the majority of businesses recognized by tax accountant are aware of the deduction exceptions and consider the deduction rate appropriate. In view of the fact that this system is a tax cut, it can be said that it needs to be maintained continuously. Second, it is judged that the deduction limit is not appropriate with a low overall understanding of the deduction limit. This can be seen as a result of difficulty in calculation and application of different deduction rates depending on the type of industry and company. Overall, the understanding of the deduction rate was high, but the understanding of the deduction limit was low. Nevertheless, it is necessary to actively utilize the agenda for the tax deduction for agenda, as it has a high nature of economic policy for small businesses.