軽減税率 政治の責任で導入の決断急げ

The Yomiuri Shimbun November 15, 2013
Govt must follow up tax reform pledge to quickly decide reduced rate
軽減税率　政治の責任で導入の決断急げ（11月14日付・読売社説）

Should the consumption tax rate be raised to 10 percent in October 2015 as planned, it is essential to take measures to ease the financial burdens on people, particularly low-income earners.
　消費税率を２０１５年１０月に予定通り１０％に引き上げるならば、低所得層など国民の負担を和らげる対策が不可欠だ。

The government and the ruling coalition of the Liberal Democratic Party and New Komeito should decide on the introduction of a reduced tax rate on daily necessities and other items. They need to start working out a plan for a reduced tax rate system soon.
　政府と自民、公明の与党は、生活必需品などの税率を低く抑える軽減税率の導入を決断すべきである。早期に制度設計に着手することが求められよう。

The ruling parties’ research commission on a reduced tax rate system has compiled an interim report. While it lists the opinions of various economic organizations heard by the commission, it stops short of outlining a course of action to introduce the reduced rate.
　与党の軽減税率制度調査委員会が中間報告をまとめた。意見聴取した経済団体などの主張を列挙するにとどめ、導入の方向性を示すには至らなかった。

In its tax system reform outline released in January, the ruling camp made clear it would “aim at introducing it [a reduced tax rate] when the tax is raised to 10 percent,” and would reach a conclusion by the end of this year.
　与党は今年１月に決めた税制改正大綱で「１０％引き上げ時に導入を目指す」とし、年内に結論を得る方針を明記していた。

Despite this, the LDP has been backing away from concluding the matter with Takeshi Noda, chairman of the party’s Tax System Research Commission, saying, “We should decide on what to do about [the reduced tax rate] within about a year.” This is because a cautious view about the reduced rate runs deep within the party.
　にもかかわらず、自民党は、野田毅税制調査会長が「これから１年ぐらいかけて対応を決めなければならない」と述べるなど、年内決着に腰が引けている。党内に慎重論が根強いからだ。

The ruling parties are probably taking into consideration those small- and medium-sized companies concerned about an increased burden in business procedures related to tax payments. We can presume the LDP does not want to decide on the introduction of the reduced tax rate before the government reaches a conclusion on raising the rate to 10 percent as envisaged.
　納税事務の負担増を懸念する中小企業などに配慮しているのだろう。政府が１０％への増税を判断する前に、軽減税率導入を決めたくないという思惑もうかがえる。

Meanwhile, the Finance Ministry, which wants to avoid seeing tax revenues fall as a result of the reduced tax rate, has reportedly been making its case to the LDP.
　軽減税率に伴う税収減を避けたい財務省が、自民党に働きかけている事情もある。

But the point to focus on is the lessening of the “regressiveness” of the consumption tax, which refers to those with lower incomes facing heavier burdens.
　だが、重視すべきは、所得の低い人ほど負担が重くなる消費税の「逆進性」を緩和することだ。

Reduction should apply to all

The government plans to provide a benefit to low-income households when the consumption tax rate is raised to 8 percent next spring. Yet such a one-time benefit is limited in its possible effect in underpinning consumption. A reduced tax rate for daily necessities for all consumers would be more effective.
　政府は来春の８％への消費税率引き上げ時に低所得層対策として給付金を支給するが、一時的な給付では消費の下支え効果は限られる。消費者全体に恩恵が及ぶ軽減税率の方がより有効だろう。

It is quite reasonable that Komeito head Natsuo Yamaguchi has been saying, “The 10-percent hike should be put into effect together with a reduced tax rate.”
　公明党の山口代表が「１０％への引き上げは軽減税率とセットで行うべきだ」と主張しているのは、もっともである。

Ideally, the tax-reduction measure should be adopted when the rate is raised to 8 percent. If it is not, making the reduced rate sufficiently effective will require setting it at 5 percent when the consumption tax is raised to 10 percent.
　本来なら軽減措置は８％増税時に導入すべきだった。１０％増税時の軽減税率は５％とし、効果を十分に上げる必要がある。

Yamaguchi has even indicated he may oppose the 10 percent hike itself if the government fails to put a process in motion to adopt the reduced rate when the tax rate is raised to 10 percent.
　山口代表は、１０％段階での軽減税率導入の道筋がつかない場合、１０％への引き上げ自体に反対する構えすら示している。

Time must not be wasted on internal conflicts within the ruling camp. Following the government’s decision on the adoption of the reduced tax rate, there needs to be a certain period for the decision to be widely disseminated among the public and business sectors.
　与党内の対立で時間を空費すべきではない。軽減税率の導入決定後には、国民や産業界への周知期間が要る。

To dispel concerns over the decline in tax revenues and more cumbersome tax payment procedures expected as a result of the adoption of the reduced tax rate, the LDP and Komeito should accelerate their efforts to narrow the possible items on which the tax rate would be reduced.
税収減や煩雑な納税手続きへの懸念を払拭するため、自公は対象品目の絞り込みなどの作業を加速してもらいたい。

In Europe, most countries have adopted a reduced tax rate for their value added tax, which is equivalent to the consumption tax in Japan. There are also many countries that place a reduced tax rate on newspaper and books, which help sustain democracy and the culture of the printed word.
　欧州では、ほとんどの国が日本の消費税にあたる付加価値税に軽減税率を採用している。民主主義と活字文化を支える新聞や書籍を対象とする国も多い。

In addition to daily necessities, the reduced tax rate should also be applied to newspapers and books in Japan.
　日本も食料品に加え、新聞や書籍を軽減対象とすべきだ。

(From The Yomiuri Shimbun, Nov. 14, 2013)
（2013年11月14日01時46分  読売新聞）