1. Priority issues necessary to be addressed in accordance with the enactment of Consumptiカジノ シークレット 登録ax Act revision laws

カジノ シークレット 登録he basis of the enactment of Consumptiカジノ シークレット 登録ax Act revision laws, it is indispensable that FY 2013 tax reform involves a thorough overhaul of tax system that contributes to the maintenance and expansion of investments and employment opportunities in Japan. The following are specific measures that should be implemented to achieve the objective.

1. (1) Abolition of local special corporate tax to pave the way for reduction of effective corporate tax rates to around 25%, which is about the same level as neighboring Asian countries
2. (2) Drastic reviews of fixed assets tax on depreciable assets rarely enforced overseas
3. (3) Raising tax deduction limits for the research and development tax credit system (raising deduction limits from 20% of corporate tax to 30% of the tax), and creation of the Patent Box Tax system (favorable tax treatment for income from intellectual property)
4. (4) Absolute abolition of the automobile acquisitiカジノ シークレット 登録ax and the motor vehicle tonnage tax by the time of consumptiカジノ シークレット 登録ax rate reaching 8%
5. (5) Introduction of burden relief measureカジノ シークレット 登録ertaining to housing acquisition
   Single tax rate should be maintained at least until the time when consumptiカジノ シークレット 登録ax rate reaches 10%. It is necessary to study possibility of introducing refundable tax credit system as a relief measure for low income earners at the timing of consumptiカジノ シークレット 登録ax rate reaching 10%. In order to execute these measures, an early introduction of the national number system for social security and tax is essential.

2. Improvement of tax system in accordance with environmental changes caused by the Great East Japan Earthquake

Concerning the post-quake environmental changes, カジノ シークレット 登録 essential to review carbon dioxide tax of global warming countermeasure and amplify the green investment tax deduction program.

3. Improvement of international taxation system responsive to economic globalization

It is necessary to promote conclusion and revision of tax treaties, as well as to improve the following systems -- the CFC (controlled foreign companies) taxation system, transfer pricing taxation, the foreign tax credit system and the foreign dividend exclusion. Furthermore, it is essential to conduct legislation reforms over the consumptiカジノ シークレット 登録ax on international transactions via internet.