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2013年6月24日 (月)

税制改正前倒し 企業減税で経済の再生を図れ

The Yomiuri Shimbun June 24, 2013
Implement corporate tax cuts to increase capital investment
税制改正前倒し 企業減税で経済の再生を図れ(6月23日付・読売社説)

An increase of capital investment by companies is essential to ensure full-fledged growth of the Japanese economy. The government must accelerate deliberations on tax reduction measures and implement them promptly to encourage more investment.
 日本経済の本格的な成長には、企業の設備投資拡大が欠かせない。
 政府は投資を促す減税策の検討を急ぎ、早期実現を目指すべきだろう。

Prime Minister Shinzo Abe instructed the government and the ruling Liberal Democratic Party to hold discussions on tax reform, which normally are held in December, earlier than scheduled. Abe wants to make tax reform a major pillar of his second growth strategy to be announced in autumn.
 安倍首相は、政府・自民党に対し、例年は年末に行っている税制改正論議の前倒しを指示した。今秋に打ち出す成長戦略第2弾の柱にしたい考えだ。

Japan’s real growth rate was as high as 4.1 percent in the January-March quarter, a promising sign for economic recovery. However, a self-sustained recovery driven by the private sector has yet to materialize.
 1~3月期の実質成長率は4・1%と高く、景気に明るさが見え始めたが、民間主導の自律的な回復はまだ実現していない。

Growth strategy criticized

The first growth strategy the government announced in mid-June has been criticized as being insufficient. The strategy incorporates a target under which the government encourages the private sector to make capital investments totaling 70 trillion yen in three years, but it is said to lack concrete measures.
 政府が6月半ばに決めた成長戦略第1弾については、「踏み込み不足」との批判がくすぶる。「3年で年間設備投資70兆円」などの目標が盛り込まれたが、具体策に乏しいためだ。

The prime minister apparently considers it essential to increase willingness of companies to invest and have them lead the economy. Now under consideration is wider application of a measure to write off all costs for capital investment as deductible expenses in their first fiscal year.
 首相は企業の投資意欲を高め、景気を牽引(けんいん)させることが急務と判断したのだろう。

This would lead to a tax reduction in the first year of capital investment, and with the extra funds at hand encourage companies to adopt a new strategy to make additional investments.
 浮上しているのが、設備投資にかかった費用を初年度に全額まとめて損金として計上する「即時償却」の拡充策である。

This measure is currently allowed when companies purchase environment-related equipment, such as solar and wind power generators. We believe it is necessary to expand items for investment subject to this immediate depreciation. This will encourage companies to renew decrepit facilities more actively and decide on new investment. Such companies would eventually be able to improve their productivity and become more competitive.
 初年度に支払う税金が減るため手元の余裕資金が増え、新たな投資に踏み切る戦略を打ち出しやすくなる効果が期待できる。
 現在は、太陽光発電や風力発電など環境関連設備を購入する場合に認めている。
 即時償却できる対象の拡大が必要だ。企業が積極的に老朽設備を更新したり、新規投資を決断したりする呼び水になる。そうした企業の生産性が向上し、競争力強化にもつながろう。

The government also should consider tax reduction measures to encourage investment on research and development, and on development of human resources.
 研究開発や人材育成などの投資を促す減税策も課題だ。

Review tax breaks

Meanwhile, many twists and turns are expected in discussions on a reduction of corporate tax rates that the business sector strongly demands. The LDP pledged to cut corporate taxes during its election campaign for last year’s House of Representatives election. However, the LDP-led government did not refer to corporate tax rates in its growth strategy. The party has again stipulated a drastic reduction of corporate tax in its platform for the upcoming House of Councillors election, but opinions of the government and the LDP on the issue are not necessarily the same.
 経済界の要望が強い法人税率の引き下げを巡る論議は、紆余(うよ)曲折が予想される。
 自民党は昨年の衆院選で法人税減税を公約したのに、政府の成長戦略は「法人税率」に言及しなかった。自民党は参院選公約に再び「法人税の大胆な引き下げ」を明記したが、政府・自民党の姿勢は一枚岩ではない。

Japan’s effective corporate tax rate is about 38 percent, higher than in many countries in Europe and Asia, where the rates are at the 20 percent level. The high rate is said to be a major factor in lowering Japan’s international competitiveness and the hollowing out of this country’s industries.
 法人税の実効税率は約38%で、20%台が多い欧州やアジアに比べて高い。日本の国際競争力を低下させ、空洞化の一因とされる。

We call on the government and the LDP to hold substantial discussions on corporate tax reduction to attract more investment from other countries.
 外国からの投資を呼び込むためにも、政府・自民党は、具体的な検討を進めてもらいたい。

The question is how funds necessary to carry out this can be secured with fiscal conditions in such a dire state. The government needs to examine existing preferential tax treatment for companies and determine whether these breaks have already finished their roles and should be lifted.
 問題は、厳しい財政事情の中で財源をどう確保するかだ。企業向けの税制優遇措置で役割を終えたものを精査する必要がある。

More than 70 percent of companies in Japan do not pay corporate taxes. It is important for the government to review the tax loss carryforward system that allows a company to carry deficits forward and to use them to offset profits in following fiscal years.
 国内企業の7割超が法人税を払っていない。赤字を翌年以降の黒字と相殺できる繰越欠損金制度の見直しも重要なテーマだ。

(From The Yomiuri Shimbun, June 23, 2013)
(2013年6月23日01時32分  読売新聞)

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