大企業は賃上げ３％で優遇　消極的なら投資減税適用せず―政府・与党

　政府・与党は８日、２０２２年度税制改正で焦点の賃上げ優遇税制の全容を固めた。大企業は３％、中小企業は１．５％以上の賃上げを行うことが条件。優遇措置の拡充で企業の賃上げを後押しすると同時に、消極的な大企業には既存の設備投資減税を適用しないこととし、岸田文雄政権の看板政策「成長と分配の好循環」につなげたい考えだ。
　大企業の賃上げ税制は、「継続雇用している従業員の給与総額」を前年度比で３％以上増やした場合に賃金増加分の１５％を法人税額から差し引ける仕組み。さらに、増加率が４％以上なら１０％、教育訓練費の増加率が２０％以上なら５％を、それぞれ控除率に上乗せする。最大控除率は現行の２０％から３０％へ引き上げる。
　中小企業は「非正規を含む全従業員の給与総額」を１．５％以上増やせば、増加額の１５％を控除できる。給与総額の増加率が２．５％以上なら１５％、教育費の増加率が１０％以上なら１０％を積み上げられる。
　ただ、法人税を納めていない赤字企業は賃上げしても優遇税制の適用対象外。このため、政府・与党は賃上げした赤字の中小企業に補助金の優遇措置を検討している。（2021/12/08-19:20）

The Japanese government and ruling camp plan to expand tax deductions for companies that raise worker wages, while excluding those that are reluctant to carry out pay hikes from existing tax breaks for capital spending, it was learned Wednesday.
   In its fiscal 2022 tax system reform proposals, the ruling bloc plans to set higher maximum tax deduction rates for large companies that raise wages by at least 3 pct and for small businesses that raise wages by 1.5 pct or more, informed sources said.
   The steps are intended to help realize a virtuous cycle of economic growth and wealth redistribution, a signature policy of Prime Minister Fumio Kishida, also president of the ruling Liberal Democratic Party, the sources said.
   The tax deduction system allows large companies that raise total wages of workers in continuing employment by at least 3 pct from the previous year to deduct 15 pct of the increase in wages from corporate taxes.
   An additional deduction of 10 pct will be offered when wages are raised by 4 pct or more, and a further deduction of 5 pct will be granted if growth in education and training expenses is 20 pct or higher.