2015年12月15日
軽減税率 円滑導入で増税の備え万全に
The Yomiuri Shimbun
Launch lower rate smoothly to prepare for sales tax hike
軽減税率 円滑導入で増税の備え万全に
◆安定財源確保へ検討を深めよ◆
All possible measures should be taken to prepare for future tax hikes by ensuring that the new system is put into practice smoothly.
新制度の円滑な導入を図り、増税の備えに万全を期さねばならない。
The ruling Liberal Democratic Party and its junior coalition partner Komeito have reached a broad agreement on formulating a reduced tax rate system. The lower tax rate is to be put into effect at the same time as the scheduled hike in the consumption tax from the current 8 percent to 10 percent in April 2017.
自民、公明両党が、軽減税率の制度設計で大筋合意した。２０１７年４月に消費税率を１０％へ引き上げる際、同時に導入する。
Both fresh and processed food and drinks, excluding alcohol and eating out, are eligible for tax relief by keeping the rate unchanged at 8 percent. The reduced tax rate plan will lower the government’s annual tax revenue by an estimated \1 trillion. The lower rate measure is expected to alleviate the pain felt by the public, especially low-income earners, due to the higher tax rate, thereby helping household budgets.
酒類・外食を除く生鮮食品と加工食品を対象とし、税率は８％に据え置く。軽減規模は年１兆円に上る。軽減税率には、低所得者を中心に痛税感を和らげ、家計を支える効果が期待される。
The ruling coalition parties should be praised for clinching the tax relief deal by putting their differences behind them.
与党が意見対立を収め、合意に漕こぎ着けたことは評価できる。
Bridging the gap
◆首相官邸が公明に配慮
The additional revenue resulting from the planned consumption tax markup is to be used solely to cover social security costs. Budgetary appropriations for social security are bound to continue to grow rapidly with the graying of the country and the low birthrate.
消費税の増収分は全額、社会保障費の財源に充てられる。少子高齢化の進行で、予算規模がこれからも増え続けるのは必至だ。
If the government’s stringent fiscal conditions is taken into account, we cannot help but feel that further consumption tax hikes are likely in the future. It is significant that the introduction of the reduced tax rate system agreed on this time means that daily necessities will be exempt from the hike, so it will become simpler to make preparations for possible additional tax increases in the future.
厳しい財政事情を考慮すれば、一層の消費税率の引き上げを視野に入れざるを得ない。軽減税率の導入で、生活必需品を増税から切り離し、将来の再増税に備えられる制度となる意義は大きい。
Talks between the LDP and Komeito experienced rough going because of the difficulty in bridging the gap between the two parties on what items should be eligible for the lower tax rate.
協議の難航は、対象の線引きを巡る溝が深かったためだ。
Although earlier calling for limiting the scope of the lower tax rate to fresh food, the LDP made a concession by accepting Komeito’s demand that processed foodstuffs should be made eligible for the reduced tax rate. The LDP even went so far as to propose that the reduced tax rate cover eating out, a suggestion that led to confusion.
当初、生鮮食品に限ると主張していた自民党は、途中から公明党の加工食品を含める案をのんだ。さらに外食も加えるよう求め、混乱が生じた。
The two parties eventually agreed to exclude dining out from the list of the eligible items, because of objections that it would be unduly generous to people in high-income brackets as they have many opportunities to enjoy meals at luxury restaurants.
外食を含めると、高級飲食店などの利用が多い高所得者への恩恵が手厚くなりすぎるとの異論も出て、外食を除く案で決着した。
The concession made by the LDP in the final phase of the talks is due to the strong determination on the part of Prime Minister Shinzo Abe and his close aides who placed priority on cooperation with Komeito in the electoral campaign for the House of Councillors election scheduled for next summer.
最終的に自民党が歩み寄ったのは、来年夏に参院選を控え、公明党との選挙協力を重視する首相官邸の意向が働いたからだ。
Processed food includes bread, noodles and others that are indispensable in people’s daily diet. We welcome the two parties’ broad agreement that makes the foodstuffs people purchase every day eligible for the lower tax rate.
加工食品には、パンや麺類など食生活に不可欠な商品が含まれる。日常的に購入する食品を対象とする大筋合意を歓迎したい。
The ruling coalition parties will now focus their talks on whether to apply the lower rate to items other than food.
与党は今後、食品以外の対象品目の協議を続ける考えだ。
Most countries with the reduced tax rate arrangements have made newspapers and other publications eligible for the tax relief along with food.
海外では、軽減税率を採用する大半の国が、食品と並んで新聞や出版物を対象にしている。
They have contributed to the development of democracy and the promotion of reading culture. They should not be simply considered consumption commodities, but public goods that enrich the lives of the people.
新聞と出版物は、民主主義の発展や活字文化の振興に貢献してきた。単なる消費財でなく、豊かな国民生活を維持するのに欠かせない公共財と言える。
In light of their roles in society, newspapers and other publications should be covered by the reduced tax rate in Japan.
こうした社会的役割を踏まえ、日本でも、新聞と出版物に軽減税率を適用すべきである。
The ruling coalition parties also decided to make it mandatory for business operators to adopt an invoice system in which the amounts of tax and tax rates would be included in their bill, effective from fiscal 2021.
与党は、請求書に税額や税率を記入するインボイス（税額票）の採用を、２１年度から事業者に義務づける方針も決定した。
Invoices good idea
◆税額票の採用は当然だ
With multiple tax rates, there is a possibility of operators engaging in a rash of fraudulent practices, such as by disguising sales actually made under the standard tax rate as having been made under the reduced tax rate, thereby allowing them to retain part of the tax as profit.
税率が複数になると、標準税率の売り上げを軽減税率の取引だと偽り、事業者が税金の一部を手元に残す行為が頻発しかねない。
In preventing such fraud, the adoption of invoices is deemed reasonable.
こうした不正を防ぐうえで、インボイスの採用は当然だろう。
Now that the ruling parties have reached an agreement, the government needs to steadily move ahead with preparatory work to introduce the reduced tax rate.
与党合意を受けて政府は、軽減税率の導入に向けた準備作業を着実に進める必要がある。
To prevent confusion among consumers and business operators at stores over the multiple tax rates, the government should make a clear distinction between items subject to the reduced tax rate and those that are not, come up with ways to deal with problematic cases and spare no effort to disseminate the multiple tax rates as widely as possible.
店頭で消費者や事業者が戸惑うことのないよう、対象の線引きや様々な事例への対処法を明示し、周知徹底を図らねばならない。
The reduced tax rate is not applied to dining in restaurants but a question arises as to how to distinguish between eating inside a fast-food restaurant and taking out food. It is important to establish precise guidelines.
外食は対象外だが、ファストフード店内での食事と持ち帰りをどう区別するかといった疑問が生じかねない。簡明なガイドラインなどを設けることが大切だ。
It is also vital for the government to help small stores deal with the multiple tax rates by, for instance, financially assisting them in having their cash registers modified and by holding instruction courses for them to learn the new accounting system.
レジの改修費補助や新たな会計方式を習得するための研修など、中小・零細店の対応を支援する取り組みも重要になる。
A major worry is that there are no prospects at present in securing the necessary financial sources to make up for the revenue shortfall when the reduced tax rate is introduced.
気がかりなのは、軽減税率導入の財源をどのような手段で手当てするか、まだ目処めどが立っていないことだ。
Currently, the government has decided only on a policy of allocating \400 billion that had originally been earmarked to assist low-income people when the tax is raised.
今は、増税時の低所得者対策に回す予定だった４０００億円を充てる方針だけが決まっている。
The LDP has been saying that the necessary financial sources should be managed within the framework of social security expenses. But it is undesirable to put an excessive burden on health care and nursing care programs. The party should deepen its discussions on whether the government can hold down expenditures in areas other than social security spending or make use of other tax revenues.
自民党は社会保障費の枠内でのやり繰りを主張してきたが、医療や介護などに過度な影響を及ぼすのは望ましくない。社会保障以外の歳出抑制や他の税収を活用できないか、議論を深めるべきだ。
LDP Secretary General Sadakazu Tanigaki emphasized: “We will uphold the government’s plan to restore its fiscal health. We will take responsibility for securing stable and permanent fiscal resources.” We hope the LDP will continue studying ideas such as raising the tobacco tax as advocated by Komeito.
自民党の谷垣幹事長は「財政健全化目標を堅持する。安定的な恒久財源の確保に責任をもって対応する」と強調した。公明党が提唱する、たばこ増税案などの検討も続けてもらいたい。
Reduce ‘tax profits’
◆益税拡大は許されない
Also remaining to be worked out is the issue of what to do with “tax profits” as some business operators pocket part of the consumption tax, rather than turn it over to the government.
消費者が支払った税金が事業者の手元に残る「益税」の取り扱いも、残された課題である。
It has been decided that even after the reduced tax rate is introduced, the current consumption tax exemption system for small-business operators and the simplified tax system that makes tax calculations easier are to be kept in place.
軽減税率の導入後も、現行の小規模事業者の免税制度や、納税の計算を簡単にする簡易課税制度は存続することが決まった。
At present, tax profits are estimated to amount to \600 billion a year. It will be unavoidable that tax gains will grow following the tax hike.
現在の益税規模は年６０００億円にも上ると試算される。税率引き上げで、さらに規模が膨らむ事態は避けられない。
As the government will make consumers pay a higher tax, it is logical to reduce such tax profits. Should the government allow such profits to expand instead, the public would not understand.
消費者に増税を強いる以上、益税は縮小するのが筋である。逆に拡大を許してしまうのでは、国民の納得は得られまい。
The ruling parties must examine this issue in a much more sincere manner.
与党は益税の見直しについて、より真剣に検討すべきだ。
(From The Yomiuri Shimbun, Dec. 13, 2015)
Launch lower rate smoothly to prepare for sales tax hike
軽減税率 円滑導入で増税の備え万全に
◆安定財源確保へ検討を深めよ◆
All possible measures should be taken to prepare for future tax hikes by ensuring that the new system is put into practice smoothly.
新制度の円滑な導入を図り、増税の備えに万全を期さねばならない。
The ruling Liberal Democratic Party and its junior coalition partner Komeito have reached a broad agreement on formulating a reduced tax rate system. The lower tax rate is to be put into effect at the same time as the scheduled hike in the consumption tax from the current 8 percent to 10 percent in April 2017.
自民、公明両党が、軽減税率の制度設計で大筋合意した。２０１７年４月に消費税率を１０％へ引き上げる際、同時に導入する。
Both fresh and processed food and drinks, excluding alcohol and eating out, are eligible for tax relief by keeping the rate unchanged at 8 percent. The reduced tax rate plan will lower the government’s annual tax revenue by an estimated \1 trillion. The lower rate measure is expected to alleviate the pain felt by the public, especially low-income earners, due to the higher tax rate, thereby helping household budgets.
酒類・外食を除く生鮮食品と加工食品を対象とし、税率は８％に据え置く。軽減規模は年１兆円に上る。軽減税率には、低所得者を中心に痛税感を和らげ、家計を支える効果が期待される。
The ruling coalition parties should be praised for clinching the tax relief deal by putting their differences behind them.
与党が意見対立を収め、合意に漕こぎ着けたことは評価できる。
Bridging the gap
◆首相官邸が公明に配慮
The additional revenue resulting from the planned consumption tax markup is to be used solely to cover social security costs. Budgetary appropriations for social security are bound to continue to grow rapidly with the graying of the country and the low birthrate.
消費税の増収分は全額、社会保障費の財源に充てられる。少子高齢化の進行で、予算規模がこれからも増え続けるのは必至だ。
If the government’s stringent fiscal conditions is taken into account, we cannot help but feel that further consumption tax hikes are likely in the future. It is significant that the introduction of the reduced tax rate system agreed on this time means that daily necessities will be exempt from the hike, so it will become simpler to make preparations for possible additional tax increases in the future.
厳しい財政事情を考慮すれば、一層の消費税率の引き上げを視野に入れざるを得ない。軽減税率の導入で、生活必需品を増税から切り離し、将来の再増税に備えられる制度となる意義は大きい。
Talks between the LDP and Komeito experienced rough going because of the difficulty in bridging the gap between the two parties on what items should be eligible for the lower tax rate.
協議の難航は、対象の線引きを巡る溝が深かったためだ。
Although earlier calling for limiting the scope of the lower tax rate to fresh food, the LDP made a concession by accepting Komeito’s demand that processed foodstuffs should be made eligible for the reduced tax rate. The LDP even went so far as to propose that the reduced tax rate cover eating out, a suggestion that led to confusion.
当初、生鮮食品に限ると主張していた自民党は、途中から公明党の加工食品を含める案をのんだ。さらに外食も加えるよう求め、混乱が生じた。
The two parties eventually agreed to exclude dining out from the list of the eligible items, because of objections that it would be unduly generous to people in high-income brackets as they have many opportunities to enjoy meals at luxury restaurants.
外食を含めると、高級飲食店などの利用が多い高所得者への恩恵が手厚くなりすぎるとの異論も出て、外食を除く案で決着した。
The concession made by the LDP in the final phase of the talks is due to the strong determination on the part of Prime Minister Shinzo Abe and his close aides who placed priority on cooperation with Komeito in the electoral campaign for the House of Councillors election scheduled for next summer.
最終的に自民党が歩み寄ったのは、来年夏に参院選を控え、公明党との選挙協力を重視する首相官邸の意向が働いたからだ。
Processed food includes bread, noodles and others that are indispensable in people’s daily diet. We welcome the two parties’ broad agreement that makes the foodstuffs people purchase every day eligible for the lower tax rate.
加工食品には、パンや麺類など食生活に不可欠な商品が含まれる。日常的に購入する食品を対象とする大筋合意を歓迎したい。
The ruling coalition parties will now focus their talks on whether to apply the lower rate to items other than food.
与党は今後、食品以外の対象品目の協議を続ける考えだ。
Most countries with the reduced tax rate arrangements have made newspapers and other publications eligible for the tax relief along with food.
海外では、軽減税率を採用する大半の国が、食品と並んで新聞や出版物を対象にしている。
They have contributed to the development of democracy and the promotion of reading culture. They should not be simply considered consumption commodities, but public goods that enrich the lives of the people.
新聞と出版物は、民主主義の発展や活字文化の振興に貢献してきた。単なる消費財でなく、豊かな国民生活を維持するのに欠かせない公共財と言える。
In light of their roles in society, newspapers and other publications should be covered by the reduced tax rate in Japan.
こうした社会的役割を踏まえ、日本でも、新聞と出版物に軽減税率を適用すべきである。
The ruling coalition parties also decided to make it mandatory for business operators to adopt an invoice system in which the amounts of tax and tax rates would be included in their bill, effective from fiscal 2021.
与党は、請求書に税額や税率を記入するインボイス（税額票）の採用を、２１年度から事業者に義務づける方針も決定した。
Invoices good idea
◆税額票の採用は当然だ
With multiple tax rates, there is a possibility of operators engaging in a rash of fraudulent practices, such as by disguising sales actually made under the standard tax rate as having been made under the reduced tax rate, thereby allowing them to retain part of the tax as profit.
税率が複数になると、標準税率の売り上げを軽減税率の取引だと偽り、事業者が税金の一部を手元に残す行為が頻発しかねない。
In preventing such fraud, the adoption of invoices is deemed reasonable.
こうした不正を防ぐうえで、インボイスの採用は当然だろう。
Now that the ruling parties have reached an agreement, the government needs to steadily move ahead with preparatory work to introduce the reduced tax rate.
与党合意を受けて政府は、軽減税率の導入に向けた準備作業を着実に進める必要がある。
To prevent confusion among consumers and business operators at stores over the multiple tax rates, the government should make a clear distinction between items subject to the reduced tax rate and those that are not, come up with ways to deal with problematic cases and spare no effort to disseminate the multiple tax rates as widely as possible.
店頭で消費者や事業者が戸惑うことのないよう、対象の線引きや様々な事例への対処法を明示し、周知徹底を図らねばならない。
The reduced tax rate is not applied to dining in restaurants but a question arises as to how to distinguish between eating inside a fast-food restaurant and taking out food. It is important to establish precise guidelines.
外食は対象外だが、ファストフード店内での食事と持ち帰りをどう区別するかといった疑問が生じかねない。簡明なガイドラインなどを設けることが大切だ。
It is also vital for the government to help small stores deal with the multiple tax rates by, for instance, financially assisting them in having their cash registers modified and by holding instruction courses for them to learn the new accounting system.
レジの改修費補助や新たな会計方式を習得するための研修など、中小・零細店の対応を支援する取り組みも重要になる。
A major worry is that there are no prospects at present in securing the necessary financial sources to make up for the revenue shortfall when the reduced tax rate is introduced.
気がかりなのは、軽減税率導入の財源をどのような手段で手当てするか、まだ目処めどが立っていないことだ。
Currently, the government has decided only on a policy of allocating \400 billion that had originally been earmarked to assist low-income people when the tax is raised.
今は、増税時の低所得者対策に回す予定だった４０００億円を充てる方針だけが決まっている。
The LDP has been saying that the necessary financial sources should be managed within the framework of social security expenses. But it is undesirable to put an excessive burden on health care and nursing care programs. The party should deepen its discussions on whether the government can hold down expenditures in areas other than social security spending or make use of other tax revenues.
自民党は社会保障費の枠内でのやり繰りを主張してきたが、医療や介護などに過度な影響を及ぼすのは望ましくない。社会保障以外の歳出抑制や他の税収を活用できないか、議論を深めるべきだ。
LDP Secretary General Sadakazu Tanigaki emphasized: “We will uphold the government’s plan to restore its fiscal health. We will take responsibility for securing stable and permanent fiscal resources.” We hope the LDP will continue studying ideas such as raising the tobacco tax as advocated by Komeito.
自民党の谷垣幹事長は「財政健全化目標を堅持する。安定的な恒久財源の確保に責任をもって対応する」と強調した。公明党が提唱する、たばこ増税案などの検討も続けてもらいたい。
Reduce ‘tax profits’
◆益税拡大は許されない
Also remaining to be worked out is the issue of what to do with “tax profits” as some business operators pocket part of the consumption tax, rather than turn it over to the government.
消費者が支払った税金が事業者の手元に残る「益税」の取り扱いも、残された課題である。
It has been decided that even after the reduced tax rate is introduced, the current consumption tax exemption system for small-business operators and the simplified tax system that makes tax calculations easier are to be kept in place.
軽減税率の導入後も、現行の小規模事業者の免税制度や、納税の計算を簡単にする簡易課税制度は存続することが決まった。
At present, tax profits are estimated to amount to \600 billion a year. It will be unavoidable that tax gains will grow following the tax hike.
現在の益税規模は年６０００億円にも上ると試算される。税率引き上げで、さらに規模が膨らむ事態は避けられない。
As the government will make consumers pay a higher tax, it is logical to reduce such tax profits. Should the government allow such profits to expand instead, the public would not understand.
消費者に増税を強いる以上、益税は縮小するのが筋である。逆に拡大を許してしまうのでは、国民の納得は得られまい。
The ruling parties must examine this issue in a much more sincere manner.
与党は益税の見直しについて、より真剣に検討すべきだ。
(From The Yomiuri Shimbun, Dec. 13, 2015)
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