減収規模１５３７億円　税制改正決定、賃上げ強化

　政府は２４日の閣議で２０２２年度税制改正大綱を決定した。新たな税制が１年間を通じて適用されると、税収は国と地方を合わせて１５３７億円減る見込み。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、既存の賃上げ促進税制を大幅に強化する。
　給与の引き上げや従業員研修に積極的な企業を優遇する賃上げ税制は、法人税負担の最大控除率を大企業３０％（現行２０％）、中小企業４０％（同２５％）に拡充する。この結果、１６４０億円の減収となる。
　一方、泡盛など沖縄県産酒類に対する酒税の軽減措置を段階的に廃止したり、航空機燃料税の優遇措置を縮小したりする見直しで、１７０億円の増収となる見通し。
　改正に伴う減収額のうち、法人税や所得税など国税の割合がほとんど。地方税の減収は７億円と小幅にとどまるが、２２年度に限っては商業地に対する固定資産税を低減する措置が設けられるため、４７１億円の減収となる。（2021/12/24-14:55）

The Japanese government on Friday adopted its fiscal 2022 tax reform package featuring bigger tax deductions for companies raising wages as part of Prime Minister Fumio Kishida's drive to realize a virtuous cycle of economic growth and wealth distribution.
   The new tax system, if applied through one year, is expected to push down tax revenues at the national and local governments by 153.7 billion yen in total.
   Bigger deductions will be offered for companies proactively raising wages and conducting employee training, with the maximum corporate tax deduction rate set to be raised to 30 pct from 20 pct for large companies and to 40 pct from 25 pct for smaller companies.
   The measure is expected to decrease tax revenues by 164 billion yen.
   In the meantime, annual tax revenues at the national and local governments are expected to be pushed up by 17 billion yen by reform measures including the phasing out of liquor tax reduction for "awamori" distilled spirits and other alcoholic products made in Okinawa Prefecture and the scaling down of aviation fuel tax-related preferential treatment.