エネルギー課税 暫定税率廃止分をどう補う

The Yomiuri Shimbun (Nov. 25, 2009)
エネルギー課税　暫定税率廃止分をどう補う（11月25日付・読売社説）
Energy tax needed to cover revenue shortfalls

Revision of the tax system for the next fiscal year is now focused on an environmental tax--an envisaged tax sought by the Environment Ministry to tackle global warming.
　来年度税制改正で、環境省が要望する地球温暖化対策税（環境税）の扱いが焦点になってきた。

Prime Minister Yukio Hatoyama plans to scrap provisional higher gasoline tax rates and other auto-related taxes in April, as stipulated in the Democratic Party of Japan's campaign manifesto. The measure stands to cost the central and local governments about 2.5 trillion yen in revenue.
　鳩山首相は政権公約通り、ガソリン税などに上乗せされている暫定税率を来年４月に廃止する方針だが、これにより国と地方は２・５兆円もの税収を失ってしまう。

To address this problem, it has been proposed that the government transform the current gasoline tax and the light oil delivery tax with provisionally higher tax rates into a new environmental tax, from which about 2 trillion yen of tax revenues could be generated.
　そこで、暫定税率分を含めたガソリン税と軽油引取税を衣替えする形で、２兆円規模の環境税を創設する案が出てきた。

Given the dire fiscal situation, we believe the government should withdraw the decision to abolish the provisional higher tax rates. But if the government does go along with the plan, it will need to take steps to make up for the expected revenue shortfalls, introducing some form of new tax on energy.
　厳しい財政事情を考えれば、暫定税率廃止は撤回すべきだが、廃止するとすれば、同時にエネルギーに対する何らかの新税を導入して、歳入に穴をあけない工夫が必要であろう。

The new tax proposed by the Environment Ministry is designed to impose a small tax on a broad range of fossil fuels, such as oil and natural gas. As for gasoline and light oil, the ministry plans to impose additional taxes on the stages of retail sale and shipment.
　環境省が求める環境税は、石油や天然ガスなどの化石燃料に広く薄く課税し、ガソリンと軽油については、小売りや出荷の段階でさらに税率を上乗せするものだ。

Apart from the tax rates, the envisaged tax has the same structure as that for the petroleum and coal tax, the gasoline tax and the light oil delivery tax.
　税率以外の基本的な仕組みは、今の石油石炭税とガソリン税、軽油引取税と同じである。

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Minimal end result

Once the provisional higher tax rates are abolished, gasoline prices will drop 25 yen per liter from the current price. But the Environment Ministry projects that the envisaged tax will raise the gasoline price by 20 yen per liter, with the end result of making the price of gasoline only 5 yen lower per liter than the current price.
　暫定税率の廃止でガソリンは１リットルにつき、現在より２５円安くなるが、環境省案では環境税の導入で２０円値上げされ、差し引き５円の値下げとなる。

With the exception of those in the United States, taxes in other major countries are markedly higher on gasoline compared with other fuels. In this regard, people may find it easy to accept the proposed plan.
　米国を除く主要国では、ガソリンに対する税率は他の燃料よりかなり高く、その点では環境省案は国民にとって受け入れやすいものであろう。

However, the ministry's plan has its own problem--it sets tax rates for natural gas and coal at more than double the current rates.
　ただし、環境省案の問題は、都市ガスや石炭などへの税率を今の倍以上にしていることだ。

Even accounting for lower gasoline prices, the average household is projected to shoulder about 1,100 yen more in energy costs each year.
　ガソリン価格の値下げを加味しても、一般家庭は年間１１００円程度の負担増となる。

The changes are expected to have an even greater impact on the steel and electric power industries. Given this, the government needs to be careful when it comes to imposing higher taxes on gas and coal.
　鉄鋼や電力業界にとっては、経営に対する影響はさらに大きい。ガス、石炭などへの課税強化は慎重であるべきだ。

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Timing important

Some within the government are calling for a two-tier approach, initially abolishing the provisional higher tax rates in April and introducing a new energy tax about six months later.
　政府には、来年４月は暫定税率の廃止だけにとどめ、新たなエネルギー課税の導入は半年程度遅らせてはどうか、との声もある。

This apparently is meant to begin with tax cuts times to suit the House of Councillors election scheduled for next summer. However, if the introduction of these measures is staggered, gasoline prices will significantly fluctuate each time.
　来年夏の参院選を控え、減税を先行させたいとの思惑からだが、時期をずらせばガソリン価格はそのつど大きく変動する。

In that case, confusion similar to that experienced in spring last year when the provisional higher tax rates were temporarily suspended will reemerge. We should avoid such a situation.
　これでは暫定税率が一時失効した昨年春の混乱が再び起きるだけだ。こうした事態は避けなければならない。

The Environment Ministry intends to have the revenues from the environmental tax allocated from the general fund mainly for environmental measures. The government will decide where specifically to spend expected tax revenues through discussion among government bodies.
　環境省は、環境税の税収は一般財源としつつ、重点的に環境対策に振り向けたい意向だ。具体的な使い道は今後、政府部内で協議して決めることになる。

We urge the government's Tax Commission to deepen discussions on what form the environmental tax system should take.
　政府税制調査会は、望ましい環境税制の在り方について、議論を深めてほしい。

(From The Yomiuri Shimbun, Nov. 25, 2009)
（2009年11月25日00時47分 読売新聞）