自動車課税 公平な負担へ議論を尽くせ

The Yomiuri Shimbun November 18, 2013
Broad perspective needed to review fairness of taxes on motor vehicles
自動車課税　公平な負担へ議論を尽くせ（11月17日付・読売社説）

How to review the current tax levies on motor vehicles has emerged as a major point of contention in discussions about next fiscal year’s tax system changes, which will culminate toward year-end.
　消費増税に伴う自動車課税の見直しが、年末の税制改正論議で大きな争点となってきた。

The government and the ruling coalition parties of the Liberal Democratic Party and New Komeito must do their best to realistically resolve the issue by paying balanced attention to the necessity of securing tax revenues and the possible impact tax changes could have on the economy.
　政府と自民、公明の与党は、財源の確保と景気への影響に目配りした現実的な解決策に知恵を絞るべきである。

The ruling camp is committed to abolishment of the “automobile acquisition tax,” imposed at the time of purchasing a new motor vehicle, if the consumption tax rate is raised to 10 percent in October 2015 as planned.
　政府が２０１５年１０月に消費税率を１０％へ予定通り引き上げる場合、与党は車の購入時に課している「自動車取得税」を廃止する方針を掲げている。

Some fear the consumption tax hike could cause a drop in motor vehicle sales, slowing the pace of economic recovery.
　自動車販売が消費増税で落ち込めば、景気の足を引っ張りかねない。

It should be noted in this connection that the automobile acquisition tax has been under fire from various quarters for being a form of double taxation when combined with the consumption tax. Abolishing the acquisition tax is the right thing to do.
取得税は、消費税との「二重課税」との批判も受けてきた。取得税の廃止は適切だろう。

Revenues in fiscal 2013 from the automobile acquisition tax, a local tax, are estimated at ¥190 billion and play an important role as revenue sources of local governments.
　地方税である取得税は１３年度で１９００億円の税収が見込まれ、地方財政の一端を担っている。

The question in this connection is how to secure new sources of revenue to make up for revenue shortfalls caused by the planned abolition of the tax.
　問題は取得税の撤廃で不足が生じる財源をどう確保するかだ。

The Internal Affairs and Communications Ministry has proposed covering the shrinkage in tax revenue by raising the yearly minivehicle tax paid by minivehicle owners, which is now ¥7,200.
　総務省は、軽自動車の所有者が毎年納める「軽自動車税」の増税などで賄う案をまとめた。

The tax burden on minivehicle users is about one-fourth that of owners of small passenger cars for private use with engine displacement of 1,000cc or less, which is ¥29,500 a year.
　現在の軽自動車税（自家用）は年７２００円で、排気量１０００ｃｃ以下の小型の自家用車にかかる「自動車税」の年２万９５００円と比べると、税負担は約４分の１に過ぎない。

Respect ‘beneficiaries pay’

The ministry argues that the gap in the tax burdens is “unreasonably out of balance.”
　「バランスを欠いている」というのが総務省の主張だ。

Motor vehicles with engine displacement of 660cc or less are categorized as minivehicles. Recently, the differences between minivehicles and small passenger and other small vehicles have markedly narrowed in such terms as prices and fuel efficiency. Minivehicles have become increasingly popular, now accounting for about 40 percent of the sales of new vehicles.
　排気量６６０ｃｃ以下が軽自動車の基準だが、最近、軽自動車と小型車の価格や燃費などの差が縮まっている。新車販売の約４割を占めるなど人気が高い。

The ministry-proposed review of the tax burden gaps between minivehicles and other motor vehicles is worthy of consideration.
　税負担の違いの見直しを狙う総務省案は、検討に値する。

Auto businesses and the Economy, Trade and Industry Ministry, however, have vehemently opposed the idea of the Internal Affairs and Communications Ministry.
　自動車業界や経済産業省はこれに猛反発している。

Leaders of the motor vehicle industry argued in a recent news conference that the envisioned increase in the minivehicle tax would “make abolition of the automobile acquisition tax meaningless,” insisting that drops in tax revenues should be covered by tax levies on things other than motor vehicles.
業界首脳らは記者会見し、「財源を軽自動車税にするなら取得税廃止が無意味になる」と述べ、車以外への課税で賄うべきだと訴えた。

The auto business leaders also stressed that minivehicles serve as “means of transport tied to the daily lives” of people who live in rural areas, where other means of transportation are meager.
　軽自動車が交通手段の乏しい地方を中心に「生活の足」として役立っている点も強調した。

It should be noted, however, that motor vehicles put a burden on roads, which require costly repairs and maintenance, and affect the environment. Coming up with revenue to fund repairs and renewal of older roads is a serious challenge for local governments.
　ただ、自動車の走行で道路や環境に負荷がかかり、維持や保全に費用が発生する。老朽化した道路の修繕や更新の財源の手当ては地方自治体の深刻な課題である。

It would be hard to make up for declines in revenue brought by the abolition of the automobile acquisition tax by additional taxes on non-vehicle products alone. It will be inevitable for minivehicle users to assume a heavier tax burden in accordance with the beneficiaries-pay principle.
　取得税廃止による税収の穴を車以外の課税で全て埋めるのは難しい。受益者負担として一定の課税を迫られるのはやむを得まい。

With taxes related to motor vehicles amounting to nearly ¥8 trillion a year, a widely held opinion is that consumers’ motor vehicle taxes are unreasonably heavy.
　自動車関係の税収は合計で８兆円近くに上り、消費者の負担が重すぎるとの批判も根強い。

There are also calls to expand tax breaks for highly efficient, environmentally friendly vehicles.
環境性能の高い車を優遇するエコカー減税の拡充を望む声もある。

Besides addressing the issues of the automobile acquisition tax and the minivehicle tax, the government and the ruling coalition parties should consider the motor vehicle-linked tax system in its entirety when discussing what should be done to realize impartiality in taxation.
　政府・与党は、取得税と軽自動車税の問題にとどまらず、自動車課税全体を見渡し、公平な課税の在り方を議論すべきだ。

(From The Yomiuri Shimbun, Nov. 17, 2013)
（2013年11月17日01時43分  読売新聞）