配信
政府・与党は2022年度税制改正に向け、賃上げを行った企業を対象とする税制優遇の強化に向けて検討を本格化させる。 【図解】大手企業の賃上げ回答額と賃上げ率の推移 岸田文雄首相は10月の就任前から繰り返し意欲を示してきたが、経済界は「経済成長がなければ賃上げは厳しい」と訴える。既存の優遇税制では賃上げ効果が限定的だった面もあり、どのように実効性を高められるかが課題だ。政府は自民・公明両党と調整を進め、年末に税制改正大綱をまとめる。 「成長を実現し、その果実を国民一人ひとりに給与の引き上げという形で実感してもらう」。首相は1日の記者会見で、企業に賃上げを促す税制を抜本的に強化する考えを改めて強調した。 賃上げ税制は第2次安倍政権下の13年度に導入され、拡充や見直しが繰り返されてきた。現行で大企業は新規雇用者の給与を前年度より2％以上引き上げると、支給額の15％を税額から差し引くことができる。中小は従業員の給与を1．5％以上増やすと、支給増加分の15％を同様に控除できる。 今回の税制改正では、賃上げ企業に対する優遇の拡充が軸となる見通しだ。一方、財務省からは「『一人ひとり』の給与が上がったのをどう確認するのか」との懸念が聞かれる。また、税制優遇の恩恵を受けるのは引き続き黒字企業のみとなる。大企業は7割が黒字だが、中小は4割未満にとどまり、税制でてこ入れできる範囲は限られそうだ。 国内の平均賃上げ率（連合調べ）は、15年に2．2％に到達した後は鈍化傾向だ。今年は新型コロナウイルス禍の影響で製造業や交通、サービス業などが悪化し、1．78％と0．12ポイント下落。財界関係者は「上げられそうなら上げるし、無理なら無理。結局は業績次第だ」と語った。
Wage increase tax system, full-scale examination Prime Minister Kishida's motivation, effectiveness issues. Wage increase tax system, full-scale examination, Prime Minister Kishida's motivation, effectiveness issues
delivery
The government and the ruling party will begin full-scale examinations to strengthen tax incentives for companies that have raised wages in preparation for the 2022 tax reform. [Illustration] Changes in wage increase responses and wage increase rates of major companies Prime Minister Fumio Kishida has repeatedly shown his willingness even before he took office in October, but the business community complains that "without economic growth, wage increases will be difficult." The existing tax incentive system has a limited effect on wage increases, so the issue is how to improve its effectiveness. The government will coordinate with the Liberal Democratic Party and the Komeito Party, and will finalize the tax reform outline at the end of the year. "We will achieve growth and let each and every citizen realize the fruit in the form of a salary increase." At a press conference on the 1st, the prime minister reiterated the idea of radically strengthening the tax system that encourages companies to raise wages. The wage increase tax system was introduced in FY2013 under the second Abe administration, and has been repeatedly expanded and reviewed. Currently, large companies can deduct 15% of their salary from the tax if they raise the salary of new employees by more than 2% from the previous year. For small and medium-sized enterprises, if the salary of employees is increased by 1.5% or more, 15% of the increase in salary can be deducted as well. The tax reform is expected to focus on expanding preferential treatment for wage-raising companies. On the other hand, the Ministry of Finance raises concerns about "how to confirm that the salary of" each person "has risen." In addition, only profitable companies will continue to benefit from tax benefits. 70% of large companies are in the black, but less than 40% of small and medium-sized companies are likely to be able to leverage the tax system. The average domestic wage increase rate (according to the Union survey) has been slowing since it reached 2.2% in 2015. This year is the new coronavirusThe manufacturing industry, transportation industry, service industry, etc. deteriorated due to the impact of the disaster, and fell by 0.12 points to 1.78%. A business person said, "If you can raise it, you can raise it. If you can't, you can't. In the end, it depends on your business performance."
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