配偶者控除 女性活用につながる見直しか

The Yomiuri Shimbun 11:00 pm, April 24, 2014
Will reviewing spousal tax deduction help boost role of women in society?
配偶者控除　女性活用につながる見直しか

The government’s Tax Commission has started discussing a review of the tax deduction system for spouses, which is aimed at reducing the burden of income and resident taxes on taxpayers with spouses.
　所得税などの負担を軽減する「配偶者控除」の見直し論議が、政府税制調査会で始まった。

To help expand the role of women in society at a time when the working generation is shrinking due to the ongoing trend of a low birthrate and a rapidly aging population, a comprehensive range of reforms in many areas is required. Changes to the tax system alone will not be sufficient.
　少子高齢化で「働く世代」が減少する中、女性の社会進出を後押しするため、税制だけでなく、総合的な対策が問われている。

Prime Minister Shinzo Abe has made helping women to play a more important role in society a key element of his economic growth strategy. “We should review the tax system, which restricts women’s employment,” said Abe, who has instructed relevant government bodies to reexamine the deduction system. We think this is a fair response to the changing times.
　見直しは、女性活用を成長戦略に掲げる安倍首相が「女性の就労を抑制する税制を見直すべきだ」と指示したのがきっかけだ。時代の要請とも言えるだろう。

Under the current spousal tax deduction system, the main household income earner can deduct ¥380,000 from their annual taxable income if their spouse is a full-time homemaker, or works part-time and earns ¥1.03 million or less per year.
　所得税の配偶者控除とは、専業主婦やパートで働く配偶者の年収が１０３万円以下の場合、世帯主の課税所得を一律で３８万円減らす制度である。

Many companies reduce their spousal allowance and other allowances paid to employees at the ¥1.03 million threshold. Consequently, housewives working part-time tend to arrange their working hours to ensure they do not earn more than ¥1.03 million.
　１０３万円を境に配偶者手当などを減らす企業も多い。パートで働く主婦は１０３万円を超えないよう仕事を調整しがちになる。

If a wife earns more than ¥1.03 million but less than ¥1.41 million, her husband can still claim a special spousal deduction. However, it is a fact that the “¥1.03 million wall” limits women's desire to work.
　収入が１０３万円を超えても１４１万円未満までなら、控除を受けられる特別措置も設けられているが、「１０３万円の壁」が女性の働く意欲を損ねている側面があるのは確かだ。

The spousal tax deduction was introduced in 1961. Its objective was to provide tax relief to typical households at the time, in which the husband went to work while the wife stayed at home to devote herself to housekeeping and raising children.
　配偶者控除は１９６１年に導入された。夫が外で働き、妻が家庭で育児や家事に専念するという、当時の一般的な家族を税制面から支援する狙いがあった。

Today, however, more households have broken away from the traditional model, with both spouses in employment. There have also been major social shifts regarding the handling of household chores.
　しかし、今では、共働き世帯が専業主婦の世帯数を上回る。仕事や家事の分担に対する意識も大きく変化している。

A long road ahead

It would be wrong, however, to simply assume that the revision of the spousal tax deduction system alone would be sufficient in allowing more women to find employment. There are a myriad of reasons why many women who want to work are unable to do so. Many full-time housewives are so tied up with child-rearing and caring for elderly parents that they find it very difficult to join the labor force.
　ただ、配偶者控除を見直しただけで女性がより働くようになると短絡的に考えることはできない。働きたくても働けない理由は様々だ。子育てや介護で就労しにくい専業主婦も少なくなかろう。

In addition to the spousal tax deduction, the government must also consider how to resolve the other obstacles obstructing women from working. Pressing issues include eliminating long waiting lists for day care centers, expanding the nursing care insurance system and rectifying the customary practice of working long hours.
　政府は待機児童の解消や介護保険拡充、長時間労働の慣行是正といった課題の解決策も併せて検討しなければならない。

Some estimates suggest that abolishing the exemption would result in a tax increase of about ¥70,000 for a household with an annual income of ¥5 million. The government will also need to consider relief measures to ensure the additional burden on household budgets after the system review does not increase significantly.
　控除を廃止すれば、年収５００万円の家庭で７万円程度の増税になるとの試算がある。家計の負担が大幅に増えないよう、負担緩和措置の検討も必要になる。

If the consumption tax rate is raised to 10 percent in October 2015 as scheduled, the burden on family budgets will balloon even further. The government is considering cutting the corporate tax rate, but the move could fuel criticism that businesses are receiving preferential treatment while households are being slapped with higher taxes.
　消費税率が予定通り２０１５年１０月に１０％へ引き上げられると、家計負担はさらに膨らむ。政府は法人税率引き下げを検討中だが、「企業優遇」「家庭増税」という批判が高まりかねない。

In campaign booklets containing the Liberal Democratic Party’s policies for the House of Representatives election in 2012 and last summer’s House of Councillors election, the ruling party declared it would retain the spousal tax deduction system. Many LDP members are reluctant to review the system, or are outright opposed to such discussions. One of the most vocal opponents is Finance Minister Taro Aso, who said, “We mustn’t do anything thoughtless.”
　自民党は、１２年の衆院選と昨夏の参院選の政策集で配偶者控除の維持を掲げていた。党内では制度見直しに異論も少なくない。麻生財務相は、「うかつなことはできない」と慎重論を唱えている。

How can more employment opportunities be created for women? We hope the government and ruling parties will deepen discussions on this issue from a wide range of viewpoints.
　女性の就労機会をどう拡大するか。政府・与党は幅広い観点から議論を深めてもらいたい。

(From The Yomiuri Shimbun, April 24, 2014)