2009年09月07日
税制改正 財源確保に道筋をつけよ
The Yomiuri Shimbun(Sep. 7, 2009)
DPJ must ensure it can pay for its tax policy
税制改正 財源確保に道筋をつけよ（9月7日付・読売社説）
The imminent birth of a government led by the Democratic Party of Japan will mark the start of great changes to the nation's taxation system--changes that will directly impact our daily lives.
暮らしに直結する税金の仕組みが、民主党政権の誕生で大きく変わることになりそうだ。
In its manifesto for the Aug. 30 House of Representatives election, the DPJ said it would abolish income tax deductions for spouses and dependents, and drastically review special tax exemption measures currently in place, including some corporate tax breaks.
民主党は政権公約で、所得税の配偶者控除と扶養控除の廃止や、法人税の優遇などを含む租税特別措置の抜本見直しを打ち出している。
This amounts to a de facto tax increase by the DPJ, which is trying to secure a revenue stream to finance the party's much publicized child-allowance scheme.
公約の目玉である「子ども手当」の財源を確保するための事実上の増税だ。
Simply reading the party's manifesto does not give us a clear picture of how the burden of individual households and corporations will change.
だが、個々の世帯や企業の負担がどう変わるのか、公約だけではよく分からない。
The DPJ must immediately set about deciding which parts of the current tax system should be revised, so it can provide the public with concrete details of its new tax system.
民主党は早急に改正点の検討に入り、具体像を示すべきだ。
===
All give and no take
The DPJ will need to rake in annual revenue of 5.3 trillion yen to enable it to distribute the 26,000 yen a month per child it promised to give households with children of middle school age or younger. For the first year, the DPJ will pay out only half the allowance. The party also has stated it will not abolish the tax deductions currently in place until fiscal 2011.
中学生以下の子ども１人に月２万６０００円の手当を配るには、５・３兆円の財源が要る。民主党は来年度は支給を半額にとどめ、控除見直しは２０１１年度に先送りする方針だ。
In pressing ahead with its plan to introduce the child rearing allowances before abolishing some tax deductions, the party presumably has an eye on meeting its campaign promises to make sure it can claim an achievement in the run-up to next year's House of Councillors election.
手当の支給を先行させ、来年の参院選に向けた実績としたいのだろう。
However, if the party avoids asking the public to accept an increased tax burden, painful to voters, and in doing so postpones the introduction of measures that are needed to secure revenue sources it will not be able to be judged as having met its election pledges.
しかし、痛みを伴う財源確保を後回しにするのでは、真の公約実現とは言えまい。
The abolition of deductions should be discussed when drawing up tax revisions for next fiscal year, which come at the year's end, to ensure they are ready to be introduced.
控除の見直しは年末の来年度税制改正で議論し、できる限り詰めておく必要がある。
The across-the-board child-rearing allowances has come in for some criticism, with some saying the system should be income-tested. If necessary, the party should not hesitate to change the amount, the period for which it is handed out and the method by which the allowances are distributed.
子ども手当に対しては、「支給に所得制限を設けるべきだ」との声もある。必要なら額や支給時期、方法の見直しもためらうべきではなかろう。
There are about 300 items covered by the special tax exemption measures, and that is regarding national taxes alone. The total value of the tax breaks comes to 7.3 trillion yen.
租税特別措置は国税分だけで約３００項目、減税の総額は７兆３０００億円にのぼる。
The tax breaks were effectively introduced as temporary measures, taken to achieve such things as the promotion of certain industries, but quite a few measures were then extended despite their original purposes being fulfilled.
産業振興などを図る一時的な措置だが、目的を終えてずるずる延長されている措置も多い。
Indeed, it is important to review such measures to ascertain their purposes and necessity. However, the termination of even opaque measures does not guarantee that new revenue sources will immediately be created.
政策目的や必要性をもう一度洗い直す意義はある。しかし、不透明な措置を打ち切れば、ただちに財源が生まれるわけではない。
A good sum of income from taxes could be generated if special measures that involve the granting of large tax cuts are terminated. However, suspension of such a large tax break also will have a sizable negative impact.
減税規模の大きい特別措置をやめればまとまった税収が入るが、そうした措置ほど影響は大きい。
Some measures were introduced to aid the socially vulnerable, such as making interest on the savings of disabled people exempt from tax, and to spur economic growth, such as tax breaks for investment in facilities by mid- and small-sized companies.
障害者の預金利子の非課税など弱者に配慮した措置や、中小企業への設備投資減税など景気対策を担う措置もある。
It may be necessary for the new administration to make some of the special tax measures permanent if it determines they should be maintained. The DPJ should not forcibly cancel any tax break solely on the basis of prioritizing the securing of revenues over all other considerations.
存続が必要なものは、本則として位置づけし直すことも必要になろう。財源確保ありきでの強引な打ち切りは慎むべきだ。
===
New procedure for tax changes
The DPJ also plans to change the mechanism by which tax system revisions are made. Until now, the government's Tax Commission and the ruling Liberal Democratic Party's Research Commission on Tax System concurrently have been steering tax-related policies. The DPJ is to integrate the works under a new governmental tax panel to be created within the government. The new tax commission most likely will comprise only Diet members.
民主党は税制決定の仕組みも見直す方針だ。これまでは政府と与党の税制調査会が並立していたが、今後は政府内に設ける新政府税調に一元化する。新税調は国会議員で構成される見通しだ。
Since tax revisions will affect the interests of a wide array of people and companies, the DPJ must listen extensively to concerns and demands of as many of the concerned parties as possible.
多くの人や企業の利害を左右する税制改正では、幅広く要望を聞くことが肝要だ。
If the new government already only has a few months left to study and decide on its tax system revisions for next fiscal year. As soon as prime minister-in-waiting Yukio Hatoyama launches his new cabinet, he must pull it into shape and ensure it gets straight to work on the matter.
新組織で来年度改正に取り組むなら、残された時間は少ない。新内閣の発足後、すみやかに新たな体制をつくらねばならない。
(From The Yomiuri Shimbun, Sept. 7, 2009)
（2009年9月7日01時18分 読売新聞）
DPJ must ensure it can pay for its tax policy
税制改正 財源確保に道筋をつけよ（9月7日付・読売社説）
The imminent birth of a government led by the Democratic Party of Japan will mark the start of great changes to the nation's taxation system--changes that will directly impact our daily lives.
暮らしに直結する税金の仕組みが、民主党政権の誕生で大きく変わることになりそうだ。
In its manifesto for the Aug. 30 House of Representatives election, the DPJ said it would abolish income tax deductions for spouses and dependents, and drastically review special tax exemption measures currently in place, including some corporate tax breaks.
民主党は政権公約で、所得税の配偶者控除と扶養控除の廃止や、法人税の優遇などを含む租税特別措置の抜本見直しを打ち出している。
This amounts to a de facto tax increase by the DPJ, which is trying to secure a revenue stream to finance the party's much publicized child-allowance scheme.
公約の目玉である「子ども手当」の財源を確保するための事実上の増税だ。
Simply reading the party's manifesto does not give us a clear picture of how the burden of individual households and corporations will change.
だが、個々の世帯や企業の負担がどう変わるのか、公約だけではよく分からない。
The DPJ must immediately set about deciding which parts of the current tax system should be revised, so it can provide the public with concrete details of its new tax system.
民主党は早急に改正点の検討に入り、具体像を示すべきだ。
===
All give and no take
The DPJ will need to rake in annual revenue of 5.3 trillion yen to enable it to distribute the 26,000 yen a month per child it promised to give households with children of middle school age or younger. For the first year, the DPJ will pay out only half the allowance. The party also has stated it will not abolish the tax deductions currently in place until fiscal 2011.
中学生以下の子ども１人に月２万６０００円の手当を配るには、５・３兆円の財源が要る。民主党は来年度は支給を半額にとどめ、控除見直しは２０１１年度に先送りする方針だ。
In pressing ahead with its plan to introduce the child rearing allowances before abolishing some tax deductions, the party presumably has an eye on meeting its campaign promises to make sure it can claim an achievement in the run-up to next year's House of Councillors election.
手当の支給を先行させ、来年の参院選に向けた実績としたいのだろう。
However, if the party avoids asking the public to accept an increased tax burden, painful to voters, and in doing so postpones the introduction of measures that are needed to secure revenue sources it will not be able to be judged as having met its election pledges.
しかし、痛みを伴う財源確保を後回しにするのでは、真の公約実現とは言えまい。
The abolition of deductions should be discussed when drawing up tax revisions for next fiscal year, which come at the year's end, to ensure they are ready to be introduced.
控除の見直しは年末の来年度税制改正で議論し、できる限り詰めておく必要がある。
The across-the-board child-rearing allowances has come in for some criticism, with some saying the system should be income-tested. If necessary, the party should not hesitate to change the amount, the period for which it is handed out and the method by which the allowances are distributed.
子ども手当に対しては、「支給に所得制限を設けるべきだ」との声もある。必要なら額や支給時期、方法の見直しもためらうべきではなかろう。
There are about 300 items covered by the special tax exemption measures, and that is regarding national taxes alone. The total value of the tax breaks comes to 7.3 trillion yen.
租税特別措置は国税分だけで約３００項目、減税の総額は７兆３０００億円にのぼる。
The tax breaks were effectively introduced as temporary measures, taken to achieve such things as the promotion of certain industries, but quite a few measures were then extended despite their original purposes being fulfilled.
産業振興などを図る一時的な措置だが、目的を終えてずるずる延長されている措置も多い。
Indeed, it is important to review such measures to ascertain their purposes and necessity. However, the termination of even opaque measures does not guarantee that new revenue sources will immediately be created.
政策目的や必要性をもう一度洗い直す意義はある。しかし、不透明な措置を打ち切れば、ただちに財源が生まれるわけではない。
A good sum of income from taxes could be generated if special measures that involve the granting of large tax cuts are terminated. However, suspension of such a large tax break also will have a sizable negative impact.
減税規模の大きい特別措置をやめればまとまった税収が入るが、そうした措置ほど影響は大きい。
Some measures were introduced to aid the socially vulnerable, such as making interest on the savings of disabled people exempt from tax, and to spur economic growth, such as tax breaks for investment in facilities by mid- and small-sized companies.
障害者の預金利子の非課税など弱者に配慮した措置や、中小企業への設備投資減税など景気対策を担う措置もある。
It may be necessary for the new administration to make some of the special tax measures permanent if it determines they should be maintained. The DPJ should not forcibly cancel any tax break solely on the basis of prioritizing the securing of revenues over all other considerations.
存続が必要なものは、本則として位置づけし直すことも必要になろう。財源確保ありきでの強引な打ち切りは慎むべきだ。
===
New procedure for tax changes
The DPJ also plans to change the mechanism by which tax system revisions are made. Until now, the government's Tax Commission and the ruling Liberal Democratic Party's Research Commission on Tax System concurrently have been steering tax-related policies. The DPJ is to integrate the works under a new governmental tax panel to be created within the government. The new tax commission most likely will comprise only Diet members.
民主党は税制決定の仕組みも見直す方針だ。これまでは政府と与党の税制調査会が並立していたが、今後は政府内に設ける新政府税調に一元化する。新税調は国会議員で構成される見通しだ。
Since tax revisions will affect the interests of a wide array of people and companies, the DPJ must listen extensively to concerns and demands of as many of the concerned parties as possible.
多くの人や企業の利害を左右する税制改正では、幅広く要望を聞くことが肝要だ。
If the new government already only has a few months left to study and decide on its tax system revisions for next fiscal year. As soon as prime minister-in-waiting Yukio Hatoyama launches his new cabinet, he must pull it into shape and ensure it gets straight to work on the matter.
新組織で来年度改正に取り組むなら、残された時間は少ない。新内閣の発足後、すみやかに新たな体制をつくらねばならない。
(From The Yomiuri Shimbun, Sept. 7, 2009)
（2009年9月7日01時18分 読売新聞）
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