Sugar consumption tax

It was a national tax levied based on the tax-paying capacity of the consumption of sugar, but was abolished with the introduction of the consumption tax in April 1989. The taxpayers of the sugar consumption tax were sugar manufacturers or those who took over sugar from a bonded area. Sugar, which is a taxable item, was divided into sugar, molasses, and sugar water, each of which was further subdivided into several types, and a tax rate per kilogram was set for each of these subdivided types. Consideration was given to fairness in the burden by varying the tax rate depending on the type, with a low rate for regular sugar and a high rate for processed sugar such as rock sugar and sugar cubes.

The sugar consumption tax began in 1901 (Meiji 34) when the Sugar Consumption Tax Act was enacted, focusing on the taste-related properties of sugar. After undergoing several revisions, the law enacted in 1955 (Showa 30) became a monthly reporting and payment system, which continued until it was abolished in 1989.

[Masatoshi Hayashi]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

砂糖類の消費という事実のうちに担税力をみいだして課税された国税であったが、1989年（平成1）4月の消費税導入により廃止された。砂糖消費税の納税義務者は、砂糖類の製造者、または砂糖類を保税地域から引き取る者であった。課税物件である砂糖類は砂糖、糖みつ、糖水に区分され、さらにそれぞれが数種に細分され、その細分された種類ごとに1キログラム当りの税率が定められた。一般の砂糖は低率に、氷砂糖や角砂糖などの加工砂糖は高率にというように、種類によって税率を変えることにより、負担の公平への考慮がなされた。

　砂糖消費税は、砂糖のもつ嗜好(しこう)的な性質に着目して1901年（明治34）に砂糖消費税法が制定されたのに始まるが、その後数次の改正を経て、1955年（昭和30）制定の法では月まとめの申告納税制度になり、以後89年の廃止まで続いた。

［林　正寿］

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