以下　英訳分。

The proposal of the taxation system in the society has large quantity government bonds

1,The location the problem

The income differential is expanding.

Income redistribution with government bonds, society security and negative taxation system is being changed.

The government funds for investments and loans in case of the government bond digestion should cater mainly for the property income and the inheritance tax.

In the aging society, the rise of the degree of the dependence with " the consumption tax " isn't avoided.

The reconsideration of the annual expenditure is the 1st from the viewpoint of the tax payment person and the people.

Next, the tax system of the society in case of had differential expansion is thought of by the government bonds.

Like the concrete, it is to strengthen taxation to the possession of the very well treated property income and the property and to aim "fair, neutral and simple income taxation system, property too ".

2,The income differential that after undistributed account addition

It is the existence of " the relative surplus population " which is peculiar to the capital principle that prescribes income distribution.

Because a relative surplus population is sucked up at the prosperous time, on the statistics, it presents the aspect of the equalization.

Equalizing discontent by the income distribution because a surplus population is swept at the time of the depression

While aspect of the absorption and the sweep is repeated, the relative surplus population increases.

Therefore, it cannot help not equalizing income distribution like a tendency of it.

While repeating this process, income differential during the class is expanded like a tendency of it.

After the war, when seeing the trend of Japan's income distribution, the substantial equalization of the high grown-up period and the discontent equalization in the 1970s after the second half are definite ( The gini coefficient ).

In the 1990s, according to " The housekeeping investigation ", the magnification with income at top5' to 1' is increasing a little.

Next, the belonging according to the income hierarchy with the undistributed account of the corporation must be considered.

According to the inquiry of " the national tax agency ", as for 1998, a maximum of 3.7 % of income persons account for 37.8 % of the dividend income declaration sum meter.

At a maximum of 10.3 %, it becomes 56.3 % (1998).

The amounts of money of the dividend income declaration by the individual are few with the corporation possession, the mutual possession of the stock, the source separation taxation system.

Besides, when considering a dividend among the corporations, the stock possession composition ratio of 10 maximum % of layers seems to be equal to or more than 80 percent.

The individual income to have adjusted a supply and a declaration part to is 246,916,200,000,000 yen ( 1998 ).

The rate with corporate undistributed account to the individual income total is 5.16 %.

It supposed that it resulted in the income hierarchy that 80 percent are a maximum of 10 % among these and it distributed a corporate undistributed account in 1998 and 12,743,600,000,000 yen to the class of " the housekeeping investigation " at 10'.

As a result, the income total of the family in a maximum of 10 % of layers increased by about 23 %.

As a result, about 3 % of points shares in a maximum of 10 % of layers rose and became 21 %.

( 1998 )

Way, in 1991, the corporate undistributed account made a share in a maximum of 10 % of layers rise by about 5 %.

( Note 1 )

On the other hand, the property made a profit a capital.

In case of business account expansion, the property is connected with the profit and increases.

In Japan, in the process of the babble economy, huge capital gain occurred.

The property differential, too, expanded remarkably.

However, the undistributed account can not be dealt with for the individual taxation.

Rather, it asks a general load with corporate tax, income tax and inheritance tax.

3, The incrementing government bonds

The government bond issue has the argument to be good, too, if it connects with the property forming in the coming ages.

However, the profit is a move from the labor income to the accrual income of the high income and the high savings.

Most of interests increase the transfer of the income during the generation.

The end of march, 2000 present inside government bond present amount reaches 343,000,000,000,000 yen.

The Heisei 2 year, it was 166,000,000,000,000 yen.

It increased recently by equal to or more than twice within 10 years.

After 1997, it continues to increase every year in the about 30,000,000,000,000 yen pace.

Interest amounts of the government bonds are the degree of exceeds 10,000,000,000,000 yen by these 10 years a little always.

On the other hand, there was little return of the corpus than the profit payment sums among this.

Therefore, the debt have incremented.

When seeing a head according to the possession person of the government bonds, the rate of the individual possession is only 20.9 % (1999).

As for about 80 percent of the remainder, it shares fund operation part (23.7%), bank (21.8%), Japan Bank (16.3%), a bond company," kanpo", foundation of the government bond putting in order.

It doesn't circulate in the city and it is made to buy from the deposit of the deposit person ( Note 2 ).

When passing in 1 after publication, it is possible to get the government bonds of the bank possession from the Japanese bank by buying.

Therefore, if leading to compete with the private fund demand, general public squeezed by " the coinage operation of an extra train and the inflation " is expected.

To be burdened with the government bond expenses at the property income, the inheritance tax is being fulfilled to the reason.

4, The poor society security system

As the re- distribution effect of the society security system isn't too strong, it is changing.

The other public investment outlay is made a sanctuary to the extent that it is necessary to scant a budget with a few living protection expenses, too.

A social insurance method is professed in " the reward proportion part " of the welfare tontine.

It does an income higher rank layer, cash provision of the more public tontine increases more.

It is one with the rate with the re- distribution income to account for to the income of the low income layer in Japan which is lower than with European various countries.

This is proportional in 30.9 % of layers in about the 1st minute in Japan and the layer in about the 5th minute is proportional at 25.7 % ( Note 3 ).

According to the recent different study, it reflects opposite redistribution of the public tontine provision of the reward proportion part and the distribution to the layer in about the 5th minute with move income reaches about 25 % ( Note 4 ).

When seeing in " the income re- distribution investigation " in " the welfare Ministry " in 1996, at first, the family of the income with maximum from equal to or more than 10,000,000 yen of income classes becomes receiving profits with balance 12.7 of 10,000 yen receipt sum 104.7 of 10,000 yen to 920,000 yen of social insurance fee donations ( Note 5 ).

The actual state of the public tontine is not " the social insurance " and is " the move by the tax ".

To take a society security donation as the tax is important.

It seems that the class differentiation among the old persons it is. It is possible to say that to be burdened mainly in the property income and the inheritance tax is useful to reduce the promotion of the plus redistribution during the class and to reduce the youth charge.

5, The degree of the promotion with declining tax and the direction of the reform

As far as the income tax maintains promotion, there is a constant re- distribution effect.

However, behind " the Shoup taxation system reform ", the limit tariff with the income tax of the higher rank person declines remarkably mainly in the maximum tariff.

The basic tariff with corporate tax, too, stopped in the amount in the 50s.

After 1987, it is consistent and it declines.

A transfer income is made separation taxation and the application tariff, too, becomes minimum up to this.

On the other hand, consumption taxes are rising.

After the war, within 50 years, the re- distribution effect with tax declines remarkably.

Especially, in the 1990s, it expects that it is conspicuous that the re- distribution effect declines.

The consumption taxation is rather an opposite redistribution load than the income taxation.

Therefore, when seeing the rate to account for to the national tax income with income tax and corporate tax, it is 53.3 % of 1950, 1970 64.2 It changes with the %, 70.7 % of 1990, 52.2 % of 1999.

While income taxation is influenced by the change of the business conditions and babble, it returns to the origin within 50 years.

At the whole consumption taxation, it changes with 45.0 % of 1950, 33.9 % of 1970, 26.3 % of 1990, 44.0 % of 1999.

As for the rise of the consumption taxation in the Heisei times, it assumes all almost to establish a consumption tax and to strengthen taxation.

As for the consumption tax, it isn't influenced by the change of the business conditions.

However, it is the inside of tax revenue itself being fairly decreased and the status with consumption tax is rising.

It isn't possible to deny becoming load reinforcement mainly in the low income person.

The rate to account for in the taxation price with tax payment sum with inheritance tax is 28.7 % only in the equal to or more than 2,000,000,000 yen hierarchy and in the average, it is 12.8 % only.

It is the place where it should impose "estate tax".

However, there is non- fairness in the aspect of the evaluation and the realization is difficult.

It is necessary to stop the separation taxation of " capital gain " of the land and the capital stock and so on. It is necessary to magnify tax base. Estate profits should be burdened with the income tax and the corporate tax.

Also, it should examine the reduction of the subtraction of the basis obscurity such as " the supply income subtraction ", too.

It is necessary as the change to impose a promotion tax on the acquisition inheritance at the same time, and so on.

Wanting to have reconsider a taxation method and a case with inheritance tax like a foundation as the property re- distribution tax

7, at the end

As for looking for the coffers with government bond expenses and society security expenses appropriately to the income and the property of the expensive income person, the fair load principle is natural.

Fair taxation system of the income and the property realize aging society with vitality .

「家計調査」の収入データ下位層のサンプル数が乏しく、世帯収入が平均的に表示される。