法人税減税 競争力強化へ具体策を詰めよ

国民には消費税値上げで負担を強い、大企業には法人税減税をほどこす。
税収を狙うんだったら、法人税も１０％切り上げすれば良いと思います。
国際競争力の強化を理由にする法人税減税政策にはうんざりします。
減税で儲けた分、企業の内部留保に回されるのは歴史が証明しています。
企業が海外にどんどん出ていくことは望ましいことです。
大量の日本人スタッフを派遣すれば、失業対策にもなります。
海外からの投資家はすでに活躍しています。
東証で荒稼ぎしているではありませんか。

＞国内企業の７割超が法人税を払っていない点も問題である。
大企業優遇政策であることが判明しました＾＾。

（スラチャイ）

The Yomiuri Shimbun November 27, 2013
Tax changes should boost companies’ competitiveness to promote growth
法人税減税　競争力強化へ具体策を詰めよ（11月26日付・読売社説）

Reducing the corporate tax rate is an effective way to enhance the competitiveness of Japanese companies and reinforce the foundations for national economic growth.
　企業の競争力を高め、日本経済の成長基盤を強化するには、法人税率の引き下げが有効だ。

At the instruction of Prime Minister Shinzo Abe, tax system talks on further reducing corporate tax have gotten into full swing between the government and the ruling coalition of the Liberal Democratic Party and New Komeito.
　安倍首相の指示を受けて、一層の税率引き下げを巡る政府と自民、公明両党の税制協議が本格化している。

Their commitment to a growth strategy will be tested by how far they go in presenting a specific course of action.
どこまで具体的な方向性を示せるか。成長戦略への姿勢が問われよう。

In Tokyo, the effective corporate tax rate, when national and local taxes are combined, stands at about 38 percent. Even if the special reconstruction corporate tax—temporarily imposed on companies to finance post-disaster reconstruction projects—is excluded, companies still face corporate tax up to about 36 percent, which is much higher than the rates in European and other Asian countries, where it is mostly in the 20 percent range.
　法人税の実効税率は、東京都の場合、国税と地方税合わせて約３８％だ。一時的に上乗せされている復興特別法人税を除いても約３６％となり、２０％台が多い欧州やアジアの国々と比べて高い。

As long as the corporate tax remains high, not only will much of the vitality of Japanese companies be lost, but the hollowing out of industry—companies moving production overseas to avoid the high cost of operating in Japan— may accelerate. The high tax will also have an adverse impact on employment and wages. Furthermore, to attract investment from abroad, a further reduction in the corporate tax rate is urgently needed.
　高税率のままでは企業の活力を奪うばかりか、海外移転などで国内空洞化を加速させかねない。雇用や賃金にも悪影響が及ぶ。海外から投資を呼び込むためにも、一層の引き下げが急がれる。

Abe’s intention of improving the competitive environment for companies and adding impetus to the growth of the national economy is quite appropriate.
　企業の競争環境を改善し、日本の成長に弾みをつけようとする首相の狙いは適切だ。

More than a few ruling party members take a cautious view about having ordinary households bear a heavier burden due to the consumption tax increase set for next spring, while reducing the corporate tax at the same time.
　与党内には、来春の消費税率の引き上げで家計に負担を強いる一方、企業課税を軽くすることに慎重な意見も少なくない。

But it would be more beneficial to create a virtuous circle in which the invigoration of companies would have a ripple effect that would benefit households through wage hikes and other improvements.
　だが、企業活性化が賃上げなどを通じて、家計にも波及する好循環を目指すことが有益だろう。

Seek new revenue sources

A cut of even one percentage point in the corporate tax rate is projected to reduce government revenue by about ¥400 billion. Therefore, one significant remaining hurdle is finding a tax revenue source to make up for the shortfall.
　ハードルとなるのが、１％の引き下げで約４０００億円とされる法人税減税の財源確保策だ。

As the fiscal situation is harsh, the tax base must be broadened so as to collect taxes from a wider range of companies.
　財政事情が厳しいだけに、より幅広い企業から税収を得る課税ベースの拡大が避けられまい。

Special policy measures to reduce corporate taxes on specific sectors of industry have a worth totaling about ¥7 trillion. As these measures vest interests in certain companies and industries, many criticize them as unfair. It is also argued that the policy effects of these steps are uncertain.
　政策目的のために特定業種の法人税などを軽減する租税特別措置（租特）は約７兆円に上る。一部企業や業界の既得権益となり、不公平だとの批判が多い。政策効果が不透明だという指摘もある。

The government and the ruling parties should consider abolishing the special tax-cut measures deemed to have outlived their intended purpose, and cutting the scale of measures whose effect has been lessened.
　租特のうち、役割を終えた制度の廃止や、効果が薄れた制度の縮減などを検討すべきだろう。

The fact that more than 70 percent of domestic companies do not pay corporate taxes is also problematic.
　国内企業の７割超が法人税を払っていない点も問題である。

One possible idea is to review the system of carrying forward net operating losses, under which companies can reduce their tax expense by applying net operating losses from the past several years to the current year’s profit. With this option it would be possible to have more companies pay their fair share of taxes.
　長期間にわたって、過去の損失を利益から差し引ける繰越欠損金制度を見直し、多くの企業に相応の税負担を求めるのは一案だ。

The abolition of the special corporate tax for post-disaster reconstruction one year earlier than initially planned, as worked out by the government, is also an important topic for talks by the ruling parties.
　政府が打ち出した復興特別法人税の１年前倒し廃止案も、与党の重要な協議テーマである。

The one-year difference will cut tax revenues by ¥900 billion, lessening the burden on companies.
前倒し廃止により、９０００億円規模の税負担軽減が見込まれる。

However, a shortage of funds needed for reconstruction projects because of this measure must be avoided. The government and ruling parties have to clearly state an alternative revenue source and win the understanding of the people so as not to hinder the rebuilding effort.
　ただ、そのために、復興財源が不足する事態は避けるべきだ。復興に支障をきたさぬよう、政府・与党は代替財源を明示し、国民の理解を得なければならない。

Also needed is for companies to use their accumulated internal reserves to make their own efforts. We hope to see the reinforcement of a strategy in which surplus funds at companies are used effectively and help rejuvenate the national economy.
　内部留保を手元に積み上げてきた企業の自助努力も求められる。余剰資金を投資に有効活用し、日本経済再生に寄与する戦略を強化してもらいたい。

(From The Yomiuri Shimbun, Nov. 26, 2013)
（2013年11月26日01時45分 読売新聞）