著者

村松 怜

出版者

政治経済学・経済史学会

雑誌

歴史と経済 (ISSN:13479660)

巻号頁・発行日

vol.61, no.2, pp.35-51, 2019-01-30 (Released:2021-01-30)

参考文献数

60

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This article studies the Ministry of Finance’s philosophy on income taxes in Meiji and Taisho Japan. The contribution of this article is twofold. First, it reexamines “tax reform as social policy” in Taisho Japan. Second, it reveals aspects of the Ministry’s taxation philosophy that lasted until the postwar period. Previous research on Taisho‒era tax reforms has focused on the relationship between the tax reforms and “social policy.” The tax reform of 1920, considered a major example of “tax reform as social policy,” has received particular attention: its inclusion of dividends in taxable income in particular is attributed to the taxation and social policy theories of the Japan Association for Social Policy Studies.In contrast with the previous studies, this work reveals other factors leading to the 1920 tax reform by following MOF discussions of income tax going back to the Meiji period. First, the general principle of taxing dividend income did not arise out of a “social policy” context but was consistent with the income tax system envisioned by the MOF since Meiji. The MOF consistently supported a general income tax levied on aggregate income as well as differentiation of the income tax such that earned income would be taxed more lightly than unearned (capital) income. Second, for the MOF, the emergence of the “social policy” debate simply represented a “good opportunity” to bring about the general taxation of dividend income. The chief of the MOF’s National Tax Section of the Tax Bureau, KATSU Masanori, who played an important role in the 1920 income tax reform, regarded general taxation of dividend income as essential for a fair tax system. He took advantage of the “social policy” debate to propose the income tax reform. In the 1930s the MOF proposed the so‒called Baba Tax Reform Plan, which attempted a comprehensive general income taxation. The Tax Bureau, moreover, regarded the comprehensive system of income tax recommended by the Shoup Mission during the postwar US occupation of Japan as the “ideal” tax system. MOF consistently embraced this tax philosophy from Meiji into the postwar period.

著者

村松 怜

出版者

政治経済学・経済史学会

雑誌

歴史と経済 (ISSN:13479660)

巻号頁・発行日

vol.61, no.2, pp.35-51, 2019

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<p>This article studies the Ministry of Finance's philosophy on income taxes in Meiji and Taisho Japan. The contribution of this article is twofold. First, it reexamines "tax reform as social policy" in Taisho Japan. Second, it reveals aspects of the Ministry's taxation philosophy that lasted until the postwar period. Previous research on Taisho‒era tax reforms has focused on the relationship between the tax reforms and "social policy." The tax reform of 1920, considered a major example of "tax reform as social policy," has received particular attention: its inclusion of dividends in taxable income in particular is attributed to the taxation and social policy theories of the Japan Association for Social Policy Studies.</p><p>In contrast with the previous studies, this work reveals other factors leading to the 1920 tax reform by following MOF discussions of income tax going back to the Meiji period. First, the general principle of taxing dividend income did not arise out of a "social policy" context but was consistent with the income tax system envisioned by the MOF since Meiji. The MOF consistently supported a general income tax levied on aggregate income as well as differentiation of the income tax such that earned income would be taxed more lightly than unearned (capital) income. Second, for the MOF, the emergence of the "social policy" debate simply represented a "good opportunity" to bring about the general taxation of dividend income. The chief of the MOF's National Tax Section of the Tax Bureau, KATSU Masanori, who played an important role in the 1920 income tax reform, regarded general taxation of dividend income as essential for a fair tax system. He took advantage of the "social policy" debate to propose the income tax reform. In the 1930s the MOF proposed the so‒called Baba Tax Reform Plan, which attempted a comprehensive general income taxation. The Tax Bureau, moreover, regarded the comprehensive system of income tax recommended by the Shoup Mission during the postwar US occupation of Japan as the "ideal" tax system. MOF consistently embraced this tax philosophy from Meiji into the postwar period.</p>

著者

村松 怜

出版者

慶應義塾大学

雑誌

特別研究員奨励費

巻号頁・発行日

2010

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本年度は、年度内に学位を取得できるように博士論文を提出するということを大きな目標として研究を進めた。昨年度の末から本年度の初頭にかけてはまず、占領期における法人税制の問題に関する研究を行った。今日、シャウプ税制はわずか数年のうちに「崩壊」し、戦後日本の「非シャウプ的・資本蓄積型税制」が形成されていったと評価されている。その一つの証左とされるものが、シャウプ税制以降の法人課税に関する改正であり、中でも租税特別措置ないしは引当金制度等の導入・拡大である。しかし一方で注目に値するのは、同時期に法人税率の引き上げが行われていることであり、必ずしも「非シャウプ的・資本蓄積型税制」化という視点からは捉えきれない面も持っている。そこで、占領期末に租税特別措置の拡大と法人税率の引き上げという政策がいかにして行われるに至ったかを明らかする研究を行った。それは2012年春のうちに論文としてまとめ、雑誌『証券経済研究』へ投稿した。その結果、採択が決定され、同誌の9月号に掲載された。以上の研究と同時に、これまで行ってきた研究を博士論文としてまとめる作業を進めていった。博士論文は、シャウプ税制がどのようにして当時積極的に受入れられ、そしてどのようにして「崩壊」ないしは「解体」されていったのか、という大きな問いを、豊富な一次資料を駆使した上で明らかにしようとするものである。年度内に学位を取得できるよう、秋までに博士論文「占領期日本税制史研究」をまとめ上げ、11月に慶應義塾大学へ提出した。その後、2013年1月に博士論文の口頭審査が行われた結果、年度内に学位が授与されることが正式に決定した。年度末には、今後の研究の資料収集のため、米国国立公文書館に滞在し、GHQ/SCAP資料の閲覧・収集を行った。