与党税制大綱 出版物の「軽減」対象も検討を

The Yomiuri Shimbun
Ruling parties should consider lower consumption tax rate for publications
与党税制大綱　出版物の「軽減」対象も検討を

To boost economic growth, the government should steadily press ahead with tax system revisions that encourage investment and consumption.
　成長の拡大へ、投資や消費を促す税制改革を着実に進めるべきだ。

The Liberal Democratic Party and its coalition partner Komeito have formally decided on an outline for tax system revisions for fiscal 2016. A pillar of this outline is the lowering of the effective corporate tax rate from the current 32.11 percent to 29.97 percent in fiscal 2016. This tax rate will be brought below 30 percent one year ahead of the original schedule.
　自民、公明両党が２０１６年度の与党税制改正大綱を決めた。法人税実効税率を今の３２・１１％から２９・９７％に引き下げ、従来方針より１年早く２０％台とすることが柱だ。

This will be reflected in the government’s budget for fiscal 2016 and bills related to the revisions of the tax system.
　政府の１６年度予算案と税制改正関連法案に反映される。

Japan’s corporate tax rate is high compared with the rate in some European and Asian nations. We understand the aim of strengthening companies’ international competitiveness by trimming the tax rate and improving the business operating environment.
　日本の税率は、欧州・アジア諸国に比べて高い。税率を下げて経営環境を改善し、企業の国際競争力を強める目的は理解できる。

It is important for this to put the brakes on the hollowing-out of domestic industries, and lead to more investment from abroad.
　国内の産業空洞化に歯止めをかけ、海外からの投資の呼び込みにつなげることが重要である。

The decision to bring forward the cutting of the corporate tax rate to below 30 percent was based on requests by business organizations and other groups. There will be no point in lessening this tax burden if all it does is inflate the more than ¥350 trillion in internal reserves held by companies. We expect each company to make positive efforts to boost wages and expand investment in plants and equipment.
　２０％台への引き下げ前倒しは、経済団体などの要望を踏まえたものだ。税負担を軽くしても、３５０兆円超の企業の内部留保が増えるだけでは意味がない。各社が賃上げや設備投資拡大に前向きに取り組むことを期待したい。

One revision, made in preparation for the Trans-Pacific Partnership free trade agreement coming into effect, will halve the fixed asset tax on farmland leased out by farmland intermediary administration institutes created in each prefecture. Conversely, the tax burden imposed on fields and paddies that are no longer cultivated, despite being potentially usable, will be increased about 80 percent.
　環太平洋経済連携協定（ＴＰＰ）の発効を見据えた改正では、都道府県の農地中間管理機構に貸し出された農地の固定資産税を半減する。逆に、利用が可能なのに放置されている耕作放棄地の税負担は約１・８倍に増やす。

We welcome this creative use of the tax system to increase productivity by increasing the size of farms in the country. One issue to be addressed is how to accurately select abandoned farmland that would be subject to the higher tax rate.
　農地の大規模化による生産性向上に税制を活用する工夫は、評価できる。課税強化対象となる放棄地を的確に選ぶことが課題だ。

Curbing ‘knowledge tax’

When the consumption tax rate is hiked to 10 percent in April 2017, the existing automobile acquisition tax will be abolished and replaced with a new automobile tax based on fuel efficiency. The more fuel-efficient a vehicle is, the lower the tax rate will be. More than half of all new vehicles are forecast to be exempt from this new tax, which will result in an effective reduction of ¥20 billion in the tax burden shouldered by vehicle owners.
　１７年４月の消費増税時に自動車取得税を廃止する代わりに、燃費性能の高い車ほど購入時の税率を低くする制度も始める。新車の半分以上が非課税となる見込みで、２００億円の実質減税になる。

We think it is appropriate that the ruling parties aim to alleviate the impact of the higher consumption tax rate and beef up measures to help the environment.
　増税の影響を和らげつつ、環境対策を拡充する狙いは妥当だ。

According to the outline, a lower consumption tax rate will be applied to food in general, excluding alcohol and eating out. In addition, the ruling parties decided the lower rate would apply to subscribed newspapers that are issued at least twice a week and home-delivered.
　消費税の軽減税率は、酒類と外食を除く飲食料品全般に加えて、宅配される週２回以上発行の新聞も新たに対象となった。

Newspapers provide a wide range of information and opinions to the public, so they can be considered social infrastructure that supports democracy and the culture of the printed word.
　国民に幅広い情報や意見を提供する新聞は、民主主義や活字文化を支える社会基盤と言える。

The LDP and Komeito attached importance to the benefit newspapers provide to the public, and decided to curb, as much as possible, the imposition of an additional “tax on knowledge.”
　自公両党は、新聞の公益性を重視し、「知識課税」をできるだけ抑制することにした。

Newspaper publishers must remain fully aware of the significance of this step, and fulfill their duties as organs of news reporting and public opinion.
　新聞社は、その意義を十分自覚し、報道・言論機関としての責務を果たすことが求められよう。

It was unfortunate that the parties decided more discussions are needed on whether the lower rate should be applied to publications such as books and magazines. While we understand it is difficult to draw the cut-off line, it is essential that consideration be given to the social role these publications play in supporting education and culture.
　残念なのは、書籍や雑誌など出版物への軽減税率の適用が継続協議となったことだ。対象の線引きが難しいのは分かるが、教育や文化を支える出版物の社会的役割への配慮は欠かせない。

Most European countries impose a lower tax rate on publications as well as newspapers. The same step should be taken in Japan, and we urge the ruling parties to hold discussions on designing such a system.
　欧州の大半の国では、新聞とともに、出版物も軽減対象にしている。日本も同様の措置を取るべきであり、与党は制度設計の協議を重ねてもらいたい。

(From The Yomiuri Shimbun, Dec. 17, 2015)