賃上げ大企業、最大３０％控除　中小４０％、税制詰めの協議―政府・与党

　政府・与党は６日、２０２２年度税制改正に向けた詰めの協議に入った。最大の焦点となる賃上げ税制の見直しをめぐり、優遇措置の要となる税額控除率を大企業は最大３０％、中小企業は同４０％に引き上げる方向で最終調整している。賃上げ税制は、岸田文雄首相が掲げる「成長と分配の好循環」の実現に向けた主要政策の一つ。政府・与党は今週後半に税制改正大綱を決定する。
　税額控除率は大企業、中小企業ともに「ボーナスを含む給与総額の増額分」を基準に計算する案を軸に検討。さらに、上乗せ要件を設け、すべてを満たせば最大控除率を適用する。ただ、政府・与党内には大企業の控除率は「基本給の増額分」で決めるべきだとの意見もあり、上乗せ要件の詳細と併せて引き続き調整する。（2021/12/06-21:18）

The Japanese government and ruling bloc are considering increasing the tax deduction rate to 30 pct for big companies and 40 pct for smaller ones if they raise wages, sources familiar with the matter said Monday.
   Tax breaks for companies raising wages are one of the focuses of this year's annual tax reform discussions and one of the main policies of Prime Minister Fumio Kishida, who aims to ensure a virtuous cycle of economic growth and wealth redistribution.
   The ruling coalition plans to adopt a tax reform package for fiscal 2022, which begins next April, later this week.
   Government and ruling coalition officials are considering a plan to calculate tax deduction rates based on the increased amount of annual salaries including bonuses. Some say the tax deduction rate for big companies should be based on the increased amount of base pay.
   Currently, the maximum tax deduction rate for wage-raising firms is at 20 pct for big companies and 25 pct for smaller ones. Tax breaks for such companies have been in place since fiscal 2013.