Business tax - business tax

After the abolition of the feudal domains and the establishment of prefectures, each prefecture imposed business license fees that were inherited from the old feudal domain era's Komononari, Unjo, and Myogakin taxes, but in 1878 (Meiji 11), the establishment of local tax regulations established a unified system in which business taxes and miscellaneous taxes were made prefectural taxes along with land tax and household tax. In 1896, the Business Tax Law was enacted to transfer business taxes on major businesses to national taxes in order to finance management after the Sino-Japanese War, and business taxes were divided into national business taxes for major industries and prefectural business taxes for small businesses. The national business tax was levied based on external standards such as sales amount, building rental price, and number of employees, and was a proportional tax rate, so it had a reputation of being a bad tax, and a nationwide movement to abolish and reduce taxes on small and medium-sized businesses (anti-business tax movement) was launched, which peaked three times in 1897, 1914 (Taisho 3), and 1922. In 1922, the Provisional Financial and Economic Research Council's report included a proposal to transfer business taxes along with land taxes to local governments. For nearly 10 years, the issue of transferring land taxes and business taxes (which became business profit taxes in 1926) to local governments was debated, but it never came to fruition. In 1940 (Showa 15), the tax was revised to become a local refund tax, with the entire amount being refunded to prefectures, and after the war in 1947 it became a prefectural independent tax, and the following year it was changed to an enterprise tax.

[Kaichiro Oishi]

"Studies on the History of the Urban Petty Bourgeois Movement" by Keiichi Eguchi (1976, Miraisha) " "History of Japanese Local Government Finance" by Kenji Yoshioka (1981, University of Tokyo Press)

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

廃藩置県後、旧藩時代の小物成(こものなり)・運上(うんじょう)・冥加金(みょうがきん)などを引き継いだ営業免許料が各府県で課されていたが、1878年（明治11）地方税規則の制定により、地租割・戸数割とともに営業税・雑種税を府県税とする統一的な制度が成立した。1896年、日清(にっしん)戦後経営の財源のため主要な営業の営業税を国税へ移管する営業税法が成立し、営業税は、主要な業種を対象とする国税営業税と零細業者への府県営業税とに分かれた。国税営業税は売上金額・建物賃貸価格・従業員数など外形標準で課税され、かつ比例税率であったため悪税の評判が高く、1897年、1914年（大正3）、1922年と3回のピークをもつ中小営業者の廃減税運動が全国的に展開された（営業税反対運動）。1922年臨時財政経済調査会の答申に地租とともに営業税を地方へ委譲する案が登場してから10年近く地租・営業税（1926年から営業収益税）の地方委譲が問題とされたが実現しなかった。1940年（昭和15）の改正で全額を道府県に還付する地方還付税となり、戦後1947年に道府県独立税となり、翌年事業税にかわった。

［大石嘉一郎］

『江口圭一著『都市小ブルジョア運動史の研究』（1976・未来社）』▽『吉岡健次著『日本地方財政史』（1981・東京大学出版会）』

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