中小の固定資産税減免　自治体減収分、国が補填―自民

　自民党税制調査会は３日、党本部で総会を開き、新型コロナウイルスの感染拡大を受けた税負担軽減策を正式決定した。売上高が前年よりも半減した中小企業は、建物などに課される地方税の固定資産税と都市計画税を全額免除。対象業種は限定せず、自治体の減収分は国費で全額補填（ほてん）する。
　固定資産税などが免除されるのは、２月から１０月までの期間のうち、３カ月間の売上高が前年同期と比べ５０％以上減少した中小企業。減少幅が３０％以上５０％未満の場合は、固定資産税などを２分の１に軽減する。いずれも２０２１年度の課税分が対象となる。
　これとは別に、今年２月から来年１月末までの間、１カ月の売上高が２０％以上減少した中小企業には、法人税や社会保険料の支払いを１年間猶予する特例も設ける。（2020/04/03-18:21）

Japan's ruling Liberal Democratic Party adopted Friday a package of tax relief measures to mitigate the economic impact of the coronavirus pandemic.
   The package, approved at a general meeting of the party's Research Commission on the Tax System, includes exemptions of fixed-asset and city planning taxes for small companies facing a year-on-year decrease of 50 pct or more in sales.
   There will be no restrictions on the types of businesses eligible for the tax cut, and the central government will cover lost tax income at local governments.
   Companies that see sales drop by 50 pct or more in three months between February and October this year will be exempt from fixed-asset and city planning taxes. For companies with a sales decrease of 30 pct to less than 50 pct, the taxes will be cut by half.
   Separately, small companies with sales falling by 20 pct or more in a month between February this year and January next year will be allowed to defer by a year payments of corporate tax and social security premiums.