〔論文〕わが国地方法人企業課税としての付加価値税の展開可能性 ―法人事業税を中心に―

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  • Instituting Value-added Tax as a Tax on Local Corporate Enterprises in Japan ―Local Business Tax―
  • わが国地方法人企業課税としての付加価値税の展開可能性 : 法人事業税を中心に
  • ワガクニ チホウ ホウジン キギョウ カゼイ ト シテ ノ フカ カチゼイ ノ テンカイ カノウセイ : ホウジン ジギョウゼイ オ チュウシン ニ

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This study focuses on the fact that the value-added tax component of the current Local Business Tax, the core tax item of prefectural taxation in Japan, is still not applied to small and medium-sized enterprises （SMEs）, and examines the development of value-added tax （VAT） as a tax on local corporate enterprises. When considering VAT as a tax on local corporate enterprises, this should be taxed on the principle of origin, which is similar to the addition method excluding the sales tax element. It is less likely to be passed on and a stronger business tax element. In order to enhance local taxation and strengthen independent local revenue sources in the era of decentralization, and to ensure the universality and stability of local tax revenues, it is necessary to extend the income-type value-added tax （the Size-based Business Tax） as a Local Business Tax to SMEs. This would be in line with the benefit principle taxation basis, and would develop a consumption tax that uses the deduction method and an immediate lump-sum deduction for investment goods. At the same time, it is necessary to clarify the growth-promoting and innovation functions of the consumption-type value-added tax （Local Consumption Tax）, which it is necessary to strengthen and expand. While the economist Richard M. Bird positions the BVT as a municipal tax, Japan’s current value-added tax is unique in that it is positioned as a prefectural tax. We will consider the ramifications of developing it as a municipal tax in the future.

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