租税回避対策、子会社に課税へ　２４年度税制改正―政府・与党

　法人税率が１５％未満の外国に親会社がある多国籍企業について、政府・与党が２０２４年度税制改正で、日本国内の子会社に課税できるように法整備を検討する方針であることが２１日、分かった。経済協力開発機構（ＯＥＣＤ）加盟国などの合意を踏まえた措置で、タックスヘイブン（租税回避地）や税率の低い国に親会社を置いた企業の税逃れ対策を強化する。
　対象は売上高が７億５０００万ユーロ（約１２００億円）以上の多国籍企業。親会社の税負担が最低税率の１５％になるまで、日本の子会社で課税する仕組みを想定。複数の国に子会社がある場合、従業員数や資産に基づいて、必要な税額を各国で配分する。（2023/11/21-17:34）

The Japanese government and ruling coalition will consider legislation to impose a tax on subsidiaries of multinational companies based in low-tax countries, it was learned Tuesday.
   Japan will strengthen measures against tax evasion by non-Japanese companies based in tax havens or countries with low tax rates, after some 140 countries and regions, including member states of the Organization for Economic Cooperation and Development, agreed in 2021 to set the minimum corporate tax rate at 15 pct.
   According to people familiar with the matter, the planned legislation for fiscal 2024 tax reform is expected to cover multinational companies with sales of at least 750 million euros. Their Japanese subsidiaries would be taxed until their tax burden grows to match the least necessary level.
   Through this fiscal year's tax system reform, a Japan-based company with an overseas subsidiary paying a corporate tax of less than 15 pct became required to make up the difference.