法人税率引き下げ
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1 manolo 2014-06-14 00:34:41 [画像] [PC]

出典：『日本経済新聞』、5/30/2014、「法人税、来年度から下げ　自民税調会長「財源確保が条件」」、p.1

1-1.
　自民党の野田毅税制調査会長は29日、日本経済新聞社のインタビューで、法人実効税率の来年度からの引き下げについて、減収分を継続的に穴埋めできる財源の確保を条件に認める考えを示した。秋から具体的な財源を検討する。税率は現在の35.64%（東京都の場合）から段階的に下げる可能性を示唆した。近く安倍晋三首相と協議し、来年度から引き下げに向けた検討に入る。
2 manolo 2014-06-14 00:36:51 [PC]

1-2.
　法人税実効税率は主要国では20％台が多い。成長戦略の柱として、首相周辺から「早期に引き下げるべきだ」との声が上がっている。野田氏は来年度からの引き下げについて「法人税の課税ベースの拡大とセットだ」と強調。財源の確保を条件に容認する方針を示した。

1-3.
　野田氏は引き下げの方法について「段階的という言い方になるかもしれない」と述べ、複数年をかけて段階的に下げる可能性に触れた。最終的な税率に関しては「（24％の）韓国を手本にすべきなのか。極端な議論は慎むべきだ」と述べ、10ポイント程度の大幅な引き下げには慎重な姿勢を示した。政府内には3年間で2％ずつ下げ、20％台にする案もある。

1-4.
　引き下げの財源は「秋ごろから具体的に（検討作業を）やり、数年かけて取り組む」と表明。課税範囲を拡大した場合に企業の反発は避けられないとして「経過的にやるとか、激変緩和の知恵はある」とも語った。景気回復に伴う税収の上振れ分を、穴埋め財源と見なすことは強く否定した。

1-5.
　野田氏は法人税の納付について「3割くらいしか納税していない現実でいいのか」と指摘。規模に応じ赤字企業も税金を負担する外形標準課税について、新たな課税基準を検討する考えを示した。

1-6.
　政府は6月にまとめる経済財政運営に関する基本方針（骨太の方針）に、法人税改革の方向性を明記する予定。野田氏は来週にも首相に会い、内容を調整したいとの意向を示した。2015年10月に予定する消費税率10％への引き上げについては先送りのリスクは極めて大きい」と述べた。
3 manolo 2014-06-14 00:41:10 [PC]

出典：『日本経済新聞』、5/30/2014、「税率大幅下げには慎重　法人減税巡り自民税調会長　官邸と溝、財源でも」、p.5

2-1.
　自民党税制調査会の野田毅会長が29日、2015年度からの法人税実効税率の引き下げを代替財源の確保を前提に容認する姿勢を示した。引き下げを具体化する今後の作業には3つの焦点が浮上する。税率の引き下げ幅、引き下げにかける期間、そして財源をどうするかだ。財政規律を重視する自民党税調と、景気回復による税収増の活用を目指す首相官邸との溝はなお大きい。

2-2.
「単純に税率の比較だけで論ずるのはいかがか」
　野田会長は法人実効税率をアジア主要国並みの25％程度早期に引き下げるべきだとの主張に警戒感を示す。企業の国際競争力の観点から日本を他国と比較するときは税率だけでなく社会保障費の負担割合やエネルギーコストなども踏まえ、幅広い角度から検討するべきとの立場だ。

2-3.
　ただ、日本の法人実効税率は現在35％強と主要国では米国に次いで高いのは事実で、安倍晋三首相は「国際相場に照らして競争的なものにしなければならない」としている。国際相場を主要先進国並みの30％程度と見るか、アジアの主要国並みと見るかでも大きく違う。経団連は中国などとの競争を意識し、25％に引き下げるよう求めている。また甘利経済財政・再生相は「30％を切れば、（他の）先進国並みとは明確に言える」とし、まずは5年程度で20％台への引き下げを目指す立場だ。

2-4.
　「税負担が偏っていて、本当にいいのかという問題意識がある」　必要な財源をどこから確保するのか、野田会長は法人税を払っていない企業が全体の7割に達する現状を問題視し、赤字企業も負担する外形標準課税の強化を検討する意向を示した。外形標準課税は都道府県に支払う法人事業税に導入している。資本金1億円超の大企業が、資本金や従業員の給与総額などに応じて支払っている。法人事業税の4分の1は外形標準課税で、4分の3は所得への課税だ。

2-5.
　所得への課税分を減らして外形標準の割合を増やす案がある。黒字企業の負担が減り、赤字企業の負担は増える。さらに課税対象を資本金1億円以下の中小企業に広げる案もある。中小の赤字企業の負担が増えるため、反発が出かねない。
4 manolo 2014-06-14 00:43:22 [PC]

2-6.
　特定業界に恩恵がある租税特措置（政策減税）の縮小も候補だ。野田会長は「惰性でやっているものを見直すことは当然あってしかるべきだ」と述べた。ただ、12年12月の安倍政権発足以降に打ち出した研究開発や賃上げを促す減税は「なくしてはいけない」との立場だ。見直した対象になった政策減税の恩恵を受ける業界からは反発も予想される。

2-7.
　「財源手当てなしに減税だけというのは、責任ある対応ではない」　税率の引き下げで失う財源を恒久財源でどこまで補うか。野田会長や財務省は財政の悪化を懸念し、全額の代替財源を用意すべきだとの立場だ。法人実効税率1％は約5000億円の税収に相当する。仮に5％を引き下げると2.5兆円の税収減になる。

2-8.
　官邸や経済財政諮問会議の民間議員は、アベノミクスによる経済成長で増えた税収を充てるよう主張しているが、考え方の隔たりは大きい。6月に政府が打ち出す経済財政運営の基本方針（骨太の方針）や年末の税制改正作業へ向けて難しい調整が続きそうだ。

*主要国の中で日本は米国に次いで法人実効税率が高い

　　　　　　　　　　　法人実効税率
日本（東京都）　　　　　　35.64%
米国（カリフォルニア州）　40.75
フランス　　　　　　　　　　33.33
ドイツ（全国平均）　　　　29.59
英国　　　　　　　　　　　　23.0
中国　　　　　　　　　　　　25.0
韓国（ソウル市）　　　　　24.2
シンガポール　　　　　　　17.0
（注）14年1月現在、日本は14年度
5 manolo 2014-06-18 03:31:36 [PC]

出典：『The Japan News』、6/15/2014、「Govt mid-term policy draft targets ‘below 30%’ corporate tax」、p.1

3-1.
　The government’s Council on Economic and Fiscal Policy on Friday released a draft guideline of medium-term policies for the economy and fiscal management that stipulates the effective corporate tax rate will be reduced to less than 30 percent over several years.

3-2.
　The draft of the “basic policies on economic and fiscal management” says the government will aim to lower the effective corporate tax rate from its current level of 35 percent gradually over several years, beginning next fiscal year, but stopped short of clarifying alternative sources to make up for the consequent decrease of tax revenues.

3-3.
　Prime Minister Shinzo Abe ordered relevant Cabinet members to implement the draft at a Friday meeting of the council. On price trends, the draft says the nation “is no longer in a deflationary state.” It also calls for serious efforts to address the shrinking population. The government is expected to seek a Cabinet decision on the plan later this month.

3-4.
　At the meeting, Abe said lowering the corporate tax rate would allow the nation “to succeed in the global economy, secure employment and improve people’s lives.” The business world has sought a lower corporate tax rate, and Abe has shown a strong desire to achieve it, making it one of the pillars of his administration’s “Abenomics” economic policies.
6 manolo 2014-06-18 03:34:12 [PC]

3-5.
　While the draft states the rate should be lowered to less than 30 percent, it does not clarify if this would approach the mid-20s to align Japan with China and South Korea, as the business world desires, or to just under 30 percent to minimize the amount of tax revenue lost. The vague wording is seen as an attempt to avoid inflaming conflict over the issue in the government and among the ruling parties.

3-6.
　As for how the government would secure alternative revenue to make up for the ￥2 trillion to ￥3 trillion expected to be lost from the tax cut, the draft only said, “Deliberations will continue so concrete plans for securing permanent sources of revenue such as by expanding the tax base can be complied by the end of the year. The draft thus postponed decisions on issue such as whether to expand the range of entities subject to corporate taxes until the tax-system reform for next fiscal year that is expected to be carried out at the end of 2014.

3-7.
　On price trends, the draft stated, “[Japan] is no longer in a deflationary state.” The nation is progressing steadily to escape from deflation.” After defeating deflation and realizing economic revivals as the top priority, the draft said, the next priority is to address the problems of acute population decline and the rapidly aging society. It said drastic measures to address the low birthrate should be put in place by 2020.

3-8.
　The plan set a target of maintaining the population at 100 million 50 years from now, and emphasized the creation of an environment that encourages families to have three or more children and the allocation of state funds for child-raising and education. The draft also called for “the promotion of women’s activities” by reexamining a variety of systems, such as social welfare and taxes.
7 manolo 2014-06-18 03:35:38 [PC]

出典：『The Japan News』、6/15/2014、「Statement on corporate tax cuts remains ambiguous」、p.7

4-1.
　The government’s draft policies released last week called for cutting the effective corporate tax rate but failed to make specific suggestions on important issues such as what the eventual tax rate would be and how to find revenue to make up for lost tax income.

4-2.
　Reducing the corporate tax rate is a goal of Prime Minister Shinzo Abe, and the draft called for a cut from the current level of about 35 percent to less than 30 percent, though the specifics were left to the tax system reform to be carried out at year’s end. While some progress was made on regulatory reform for health care and agriculture, the ideas for employment seemed only to go halfway.

4-3.
　The economic and fiscal policy guideline was introduced by a Liberal Democratic Party administration in 2001, and are considered emblematic of policy management led by Prime Minister’s Office. Scrapped during the Democratic Party of Japan-led administration, the practice has been revived by the second Abe Cabinet.

4-4.
　Abe sought to incorporate a reduced corporate tax rate in the draft, hoping to make this an engine of his “Abenomics” economic policies. He announced his intention to seek the tax cut at a summit meeting of Group of Seven nations in June. Since a course was already set for cutting the corporate tax rate, observers were waiting to see how far the draft would go in laying out specifies.
8 manolo 2014-06-18 03:36:41 [PC]

4-5. 【Treasure hunt】
　However, the draft only stated the rate should be reduced “to less than 30 percent over several years.” This wording can be interpreted to please both those enthusiastic about a tax cut and those more wary of the idea.

4-6.
　Private-sector members of the Council on Economic and Fiscal Policy, which released the draft, proposed in January to cut the effective rate to around 25 percent, which is consistent with the desires of the prime minister’s circle. However, cutting the rate by 10 percentage point would reduce tax revenue by almost ￥5 trillion, which raised objections from the Finance Ministry and others. As a compromise, the council settled on the “less than 30 percent” expression.

4-7.
　The draft was also vague regarding how many years it would take to reduce the tax rate. Abe and his advisers envision around three years, while the Finance Ministry and others think five years is necessary. The draft by saying it would take “several years” showed there is still daylight between the two sides.

4-8.
　Arguments over specifically how many percentage points each reduction would be and how to fill the hole left by lost tax revenue were kicked down the road to the tax system reform to be carried out at the end of the year. “The draft only gave a sense of direction that the tax rate would start being cut from next fiscal year,” a person with ties to the government said. The search for revenue to make up for cutting the corporate tax could affect the debate over raising the consumption, income and other taxes.
9 manolo 2014-06-18 03:37:31 [PC]

4-9.
　Currently, corporate taxes are collected from only about 30 percent of companies. This is because the incomes of loss-making companies are not taxed, and due to the “carryover deduction” system in which losses can be used to offset profits in the next fiscal year to reduce the income subject to taxation.

4-10.
　Expanding the tax base is considered necessary to collect tax revenue from such companies, but it is seen as unlikely this tactic alone could cover the entire ￥2 trillion to ￥3 trillion expected to be lost if the corporate tax rate is cut by about 5 percentage points as the government envisions. Meanwhile, the consumption tax rate is expected to rise from 8 percent to 10 percent next year as the current low stipulates.

4-11.
　Another point of contention is whether to revise the “spousal deduction,” which lightens the income tax load of households in which only one spouse works. Depending on how the deliberations over cutting the corporate tax rate go, rebuilding the nation’s finances could be put in jeopardy.
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