Price adjustment tax cut - bukkachouseigenzei

Japanese: 物価調整減税 - ぶっかちょうせいげんぜい

Due to rising consumer prices, the real burden of income tax etc. increases through the progressive tax rate and the minimum taxable income even if real income does not increase, but the idea that the real increase in the natural increase in income tax revenue should be reduced, or the tax reduction based on this idea. The Tax System Research Council report of 1962 presented the above idea from the viewpoint that "the true burden of income tax should be considered mainly as a burden on real income." At that time, the method of a certain percentage of the natural increase in revenue was adopted, but after that, the method of raising the minimum taxable income and revising the tax rate table was adopted.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

消費者物価の上昇により，所得税などの実質負担は実質所得が増えなくとも累進率と課税最低限を通じて増加するが，所得税の自然増収のうち実質上の負担増は減税すべきであるという考え方ないし，そうした考え方に基づいて行う減税をいう。1962年の税制調査会答申は〈所得税の本来の負担は，実質所得に対する負担を中心に考えらるべきである〉という見地から，上述の考え方を示した。そのときは自然増収の一定割合という方式をとったが，その後は課税最低限引上方式と税率表改訂方式がとられた。

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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