税制改正大綱 難題先送りでは責任果たせぬ

The Yomiuri Shimbun (Jan. 26, 2013)
Postponing tax question will not lead to solution
税制改正大綱　難題先送りでは責任果たせぬ（1月25日付・読売社説）

A stopgap approach to resolving a challenge can never lead to reinvigoration of the national economy. Drastic revision of the tax system is urgently needed now.
　その場しのぎの対応では、日本経済は活性化しない。税制の抜本的な改革が急務である。

The Liberal Democratic Party and its coalition partner New Komeito have decided on an outline of the ruling bloc's tax system revisions for fiscal 2013.
　自民、公明両党が２０１３年度の与党税制改正大綱を決定した。

With the consumption tax rate scheduled to be raised to 8 percent from April 2014, the posture of Prime Minister Shinzo Abe's administration has drawn much attention.
　１４年４月に予定される消費税率の８％への引き上げを控え、安倍政権の姿勢が問われていた。

Regarding the wisdom of applying a reduced rate to such goods as foodstuffs, the two parties have agreed to strive to introduce a lower tax rate when the consumption tax is raised from 8 percent to 10 percent in October 2015.
　焦点となった食料品などの消費税率を抑える軽減税率は、消費税が８％から１０％に上がる１５年１０月導入を目指すことで合意した。

The LDP and Komeito seem to have postponed the introduction of a low tax rate on daily necessities mainly because they took into account objections from small and midsize businesses and others that their business operations would be complicated by the introduction of a reduced tax rate.
　軽減税率導入に伴う煩雑な手続きに不満を抱く中小企業などに配慮したと言える。

To secure public understanding about the consumption tax increase, however, it is definitely desirable to implement a lower rate system when the rate is raised to 8 percent. We believe the decision to put off its introduction is problematic.
　だが、消費増税への国民の理解を得るには、税率を８％にする時から導入する方が望ましい。実施時期の先送りは問題である。

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Reduced rate must be 5%

The LDP and Komeito have agreed to have the specific rate of reduction, and the range of lower-rate goods, discussed by a panel of experts and to reach a conclusion toward the end of the year when deciding on tax system revisions for fiscal 2014.
　自公両党は、専門委員会で税率や対象品目などを協議し、今年末に決める１４年度税制改正で結論を出すという。

Discussions on the issue must be launched promptly to ensure that lower rate arrangements are implemented when the tax is raised to 10 percent.
速やかに検討を始め、１０％段階での導入を確実にしなければならない。

When the low tax rate system is introduced, the rate should be set at 5 percent on not only foodstuffs but also newspapers and magazines, which are public goods that serve as pillars of democracy.
　その際、軽減する消費税率は５％とし、対象には食料品のほか、民主主義を支える公共財である新聞・雑誌も含めるべきだ。

Discussions on the motor vehicle acquisition tax and weight tax were difficult to the last, and the question of how to deal with these taxes was narrowly settled as a result of concessions by various sides.
　最後まで調整が難航した自動車取得税と自動車重量税の扱いも、妥協の末に決着した。

Under the LDP-Komeito accord, the motor vehicle acquisition tax will be reduced when the consumption tax is raised to 8 percent and abolished when the rate is increased to 10 percent. As for the weight tax, the current tax breaks on eco-friendly vehicles will become permanent, with a view to using the motor vehicle-related tax revenue for improving and maintaining roads.
　取得税を消費税８％時に引き下げ、１０％時に廃止する一方、重量税はエコカー減税を恒久化し、道路整備に充てる方針だ。

The planned abolition of the motor vehicle acquisition tax will reduce local governments' tax revenues by about 200 billion yen a year.
　取得税の廃止により、地方税収が年間約２０００億円減る。

The tax system revision outline stipulates that abolition of the acquisition tax will "not adversely affect the finances of local governments." There have been no prospects, however, of how to secure revenue sources to make up for the lost income.
大綱は「地方財政に影響を及ぼさない」と明記したが、代替財源の見通しは立っていない。

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Simplify motor vehicle taxes

The automobile industry has called for abolition of both the motor vehicle acquisition tax and weight tax. It argues that they will cause a slump in motor vehicle sales if they remain in place after the consumption tax goes up. But local governments, concerned about loss of revenue, have opposed the abolition of the two taxes.
　自動車業界は「消費増税で販売不振を招く」として取得税と重量税の廃止を求め、税収減を懸念する自治体が反対した。

Apparently taking this summer's House of Councillors election into account, the LDP-Komeito agreement is an equivocal one intended to show deference to both the automobile industry and local governments.
今夏の参院選をにらみ、業界と地方双方の顔を立てる玉虫色の決着である。

The purposes for which the automobile weight tax is to be used are also problematic.
　重量税の使途も疑問だ。

The two parties' agreement on the matter could eventually lead to a revival of the tax revenues set aside for road construction that the administration of the Democratic Party of Japan did away with in 2009 in the name of reducing fiscal waste.
無駄な公共事業の温床になるとして、自民党政権が０９年に廃止した道路特定財源の復活にならないか。

It is important to thoroughly review and simplify the highly complicated tax structure on motor vehicles, including the gasoline tax.
　複雑な仕組みの自動車課税を、ガソリン税を含めて総合的に見直し、簡素化することが重要だ。

Also envisioned in connection with tax system revisions for next fiscal year are increases in income and inheritance taxes on the wealthy. The effect of the tax hikes in securing fiscal resources for the government, however, is certain to be limited, and they may discourage people in high income brackets from working, lessening the nation's economic vitality.
　来年度改正では、富裕層を対象に所得税と相続税の課税強化を打ち出した。財源確保の効果は限定的で、労働意欲や経済活力をそぐことになりかねない。

Expansion of the tax breaks on housing loans and on some items of business activity has also been incorporated into the tax system revision outline, but it is unclear how effectively these steps will bolster the economy.
　住宅ローン減税の拡充や企業向け減税も盛り込まれたが、どこまで経済をテコ入れできるかは未知数だ。

Such measures as a full-fledged cut in corporate income tax, coupled with a solid growth strategy, must be realized.
成長戦略と連動した法人税減税などが求められよう。

The government should explore ways to balance the tax burdens in each category of income level, assets and consumption.
　所得・資産・消費で均衡のとれた負担のあり方を探るべきだ。

(From The Yomiuri Shimbun, Jan. 25, 2013)
（2013年1月25日01時20分 読売新聞）