防衛財源、法人税で７割　たばこ・復興所得税も検討―２７年度までに１兆円、政府・与党

　政府・与党は１２日、防衛費増額のための税財源について、法人税で必要額の７割程度を確保する検討に入った。たばこ税増税のほか東日本大震災の復興に使われている「復興特別所得税」の活用も想定。２０２４年度から段階的な増税を実施し、２７年度までに１兆円強の税収増を目指す。予定を１日延期し、１６日に決定する２３年度与党税制改正大綱に盛り込む。
　財源１兆円強の内訳は現時点で、基幹税である法人税７０００億～８０００億円、たばこ税２０００億～３０００億円。これに復興特別所得税の４割に相当する２０００億円程度を充てる案が浮上。富裕層に負担を求める構想も取り沙汰される。
　財源確保に向け、法人税は本来の税額に一定の税率を上乗せする「付加税」を検討。原材料価格の高騰で先行きが不透明な中小企業に対しては、負担軽減措置を講じることも議論する。たばこ税は、紙巻きより税率が低い加熱式の増税を視野に入れている。（2022/12/12-18:59）

Japanese government and ruling coalition officials are considering using revenues from corporate and tobacco taxes, as well as from income taxes collected to finance the reconstruction of areas hit hard by the 2011 earthquake and tsunami, to increase defense spending, sources familiar with the mater said Monday.
   Officials plan to raise taxes in stages, starting in fiscal 2024, to secure over 1 trillion yen in additional tax revenue per year by fiscal 2027 for higher defense spending.
   A plan under consideration calls for using 700 billion yen from corporate tax revenue, 200 billion yen from tobacco tax revenue and another 200 billion yen, or half of revenue from special income tax collected for reconstruction purposes.
   The funding plan is expected to be included in a fiscal 2023 tax system reform plan that the ruling coalition is expected to adopt as early as Thursday, the sources said.
   Government and ruling coalition officials are considering several ideas to raise taxes, including increasing the tax on heat-not-burn tobacco products. Some are calling for an increase in tax burden among the wealthy.