「脱炭素」設備投資に税制優遇　リチウムイオン電池など―政府・与党検討

　政府・与党が２０２１年度税制改正で検討している「脱炭素化」に向けた設備投資減税の概要案が１２日、明らかになった。電気自動車や再生可能エネルギーの普及に不可欠なリチウムイオン電池の生産工程などを税制優遇の対象としている。今後議論を重ね、年末の与党税制改正大綱に盛り込む。
　菅義偉首相は、温室効果ガスの排出量を５０年に実質ゼロにする方針を掲げ、税制面の支援策について、自民党の甘利明税制調査会長に検討を指示していた。（2020/11/12-16:12）

The Japanese government and the ruling camp are considering new tax breaks to promote investments aimed at reducing greenhouse gas emissions, informed sources said Thursday.
   The tax breaks are expected to cover investments to build production facilities for lithium-ion batteries, indispensable to the spread of electric vehicles and renewable energy sources, according to a draft outline of fiscal 2021 tax system reform measures.
   The ruling camp, led by the Liberal Democratic Party, aims to include the tax incentives for decarbonization investments in its tax system reform proposals to be compiled toward year-end.
   Prime Minister Yoshihide Suga has set a target of reducing Japan's greenhouse gas emissions effectively to zero by 2050. He instructed Akira Amari, who chairs the LDP's Tax System Research Commission, to consider tax measures that would contribute to achieving that target.
   According to the draft outline, tax incentives are likely to be granted to support capital spending programs certified by the government as effective in reducing greenhouse gas emissions, the sources said.