定額減税、６月スタート　準備急ピッチ、企業・自治体に負担

　政府が経済対策として行う１人当たり４万円の定額減税が６月に始まる。岸田文雄首相は「物価上昇を上回る所得増をより確実なものにする」とアピールするが、消費などへの経済効果は不透明。減税の実務を担う企業や自治体の準備は最終段階を迎えているが、担当者らは負担のしわ寄せに不満を募らせている。
　今回の減税は１人当たり所得税３万円と住民税１万円。１年限りの措置で、年収２０００万円以下の納税者と、その配偶者や扶養親族が対象だ。政府は、給与所得者の場合、所得税の減額を６月の給与や賞与から反映し、控除し切れない場合は７月以降も差し引く。住民税は６月分は徴収しない。給与明細には「０円」と記載する。７月以降に、年間に支払う住民税額から減税分を控除した金額を、１１カ月間に分けて徴収する。納税額が少なく減税分を下回る場合、差額を１万円単位で切り上げて支給する。
　政府は「（賃上げによる）賃金上昇が現れる時期に合わせて減税することで、デフレマインドを払拭し経済の新たな局面への動きを支える」（鈴木俊一財務相）と、賃上げと減税の相乗効果による経済の好循環実現に期待を寄せる。（2024/05/30-16:43）

A tax cut of 40,000 yen per person, much touted by the government of Japanese Prime Minister Fumio Kishida, will be implemented from June, as its economic impact, including on private consumption, remains to be seen.
   Businesses and local governments are in the final stages of preparing for the tax cut, with officials involved in related work complaining about the administrative burden.
   Kishida has stressed that the tax cut is designed to ensure income growth that outpaces inflation.
   The tax cut is a temporary measure that will reduce income taxes by 30,000 yen and residential taxes by 10,000 yen over one year. The measure will apply to taxpayers with an annual income of 20 million yen or less and their spouses and dependents.
   Salaried employees will see the tax cut reflected in their pay slips for June and later. Up to 30,000 yen will be reduced from income taxes for June, and if the tax amount is less than 30,000 yen, the remaining amount will be reduced in July and later. The residential tax section will be "0 yen" in June, and the annual tax amount minus 10,000 yen will be collected evenly for 11 months from July.