「人への投資」に大規模減税　２３年度改正、消極企業は増税―自民・宮沢税調会長

　自民党の宮沢洋一税制調査会長は２４日のＢＳテレビ東京の番組で、「『人への投資』に対する大規模な減税をしたい」と述べ、人材投資に積極的な企業に対する法人税の減税措置の創設を目指す考えを示した。２０２３年度税制改正での実現に向け関係省庁に検討を指示したという。
　人材投資に消極的な企業の税負担は重くする仕組みを想定。宮沢氏は「しなかった企業は法人税を少し増やし、やった企業（の減税）に回す」と語った。（2022/07/24-17:52）

A Japanese ruling party executive on Sunday unveiled a plan to substantially cut corporate tax for companies active on investing in human resources.
   "We want to offer major tax reductions related to human resources investment," Yoichi Miyazawa, chairman of the Liberal Democratic Party's Research Commission on the Tax System, said in a television program.
   Miyazawa said that he has instructed related government agencies to work out specifics of the tax cuts so that the plan will be included in the upcoming fiscal 2023 tax system reform package.
   Meanwhile, corporate tax will be increased slightly for firms not active on investing in human resources, he said.
   In the fiscal 2022 tax system reform, the government expanded tax cuts for companies working to increase wages. Miyazawa pointed to a need to draw up new tax incentives to help companies strengthen their competitiveness, saying, "Without growth, it is difficult for firms to continue raising wages."