大企業交際費減税、廃止へ　消費喚起乏しく―政府・与党

　政府・与党が、大企業の接待飲食費の５０％を非課税にする特例措置を廃止する方向で調整していることが９日、分かった。交際費減税に見合う消費刺激効果に乏しいと判断。大企業向けを２０１９年度末で打ち切る一方、支出の多い中小企業向けの特例は延長する方針で、政府・与党が１２月にまとめる２０年度税制改正大綱に盛り込む。
　大企業向けの特例は、ビジネスに関わる飲食代の半額を経費として認め、法人税の課税所得から差し引ける仕組み。前回１４年４月の消費税率８％への引き上げに伴い、景気下振れを抑える目的で導入された経緯がある。１４年度以降、２年ごとに２度延長したが、経費節約に取り組む大企業の接待支出は乏しく、「特例で後押しする状況にはない」（与党筋）とみている。（2019/11/09-17:37）

Japanese Prime Minister Shinzo Abe's administration is considering ending an existing special tax break on wining and dining expenses at large companies at the end of fiscal 2019, informed sources said Saturday.
   The Abe administration believes that the tax measure, which allows half of the expenses to be deducted from taxable income, has not been very effective in stimulating consumption, according to the sources.
   The scrapping of the tax break is expected to be included in a tax reform outline for fiscal 2020 that the government and the ruling parties are slated to adopt next month.
   The special tax relief was introduced as a measure to alleviate the impact of the April 2014 consumption tax hike from 5 pct to 8 pct. The tax rate was raised to 10 pct last month.
   The temporary measure, which has since been renewed every two years, is now viewed as unnecessary, as many large companies are spending less and less on wining and dining with business partners, according to a ruling party source.