Asset Consolidation System - Shisan Gasanseido

Japanese: 資産合算制度 - しさんがっさんせいど

In principle, income tax is levied on individuals, but since people mainly live their consumer lives with their families, the question arises as to whether the tax unit should be measured in terms of the tax-paying capacity of the household. The special provisions for asset consolidation (Articles 96-101) in the Income Tax Act before the December 1988 amendment are one example of household taxation as a tax unit. Since its introduction, Japan's income tax has been based on the traditional family system, combining the income of cohabiting family members and applying progressive tax rates, but after World War II, the "family" system was abolished and the words "head of household" and "family" were deleted from the tax law, and instead a system of combining the income of "cohabiting relatives" was established.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

所得税は個人に課税することを原則とするが，人はおもに家族とともに消費生活をしているから，担税力に照らして〈世帯〉単位で課税単位を測定すべきかどうかが問われる。1988年12月改正以前の所得税法が資産合算(96～101条)の特例を定めていたのも，課税単位としての世帯課税の一例である。日本の所得税はその導入以来，伝統的な家族制度に基づいて同居家族の所得を合算し，累進税率を適用してきたが，第2次大戦後，〈家〉制度が廃止され，税法上も〈戸主〉〈家族〉等の語は抹消され，これに代わって〈同居親族〉の所得について合算する制度が設けられた。

出典　株式会社平凡社世界大百科事典第２版について　情報

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