Food and drink consumption tax - Ryōriinshokutōshōhizei

This tax was levied as one of the local taxes. It was abolished in 1988 (Showa 63). This tax began as a local tax levied on flowers and other items during the Taisho era. It was once a national tax, but in 1947 (Showa 22) it was reduced to a local tax again under the name of entertainment tax, and in 1948 it was renamed entertainment and eating tax. When the local tax system was revised in 1975, the entertainment and eating tax became a prefectural tax, and when the local tax system was revised in 1986, the name was changed to food and drink consumption tax (abbreviated as restaurant tax) to more accurately express the nature of this tax.

The food and beverage tax was a tax levied on entertainment, eating and drinking, lodging, and other activities at restaurants, rental seats, cafes, bars, eating and drinking establishments, coffee shops, inns, and other similar places. This tax has been developed because it has been said that its tax sources tend to be concentrated in urban areas, but at the same time it has the advantage of having the benefit-based principle required for a local tax.

As part of the fundamental tax reform centered on the introduction of the consumption tax in 1988, the food and beverage tax was reduced in tax rate, significantly increased and simplified in tax exemption points, and continued to exist under the name of special local consumption tax. Furthermore, in 1997, as the national consumption tax was raised to 4%, local consumption taxes were established as prefectural taxes, and the special local consumption tax, which was a successor to the food and beverage tax, was abolished (implemented in April 2000).

The local consumption tax rate was set at 25% of the national consumption tax amount, bringing the total consumption tax rate (including local consumption tax) to 5%. For the time being, the local consumption tax will be levied by the national government, and the settlement of the local consumption tax paid to the national government will be allocated according to "the amount equivalent to consumption in each prefecture."

[Hiroaki Nakano]

"The Current State of Local Taxes and Their Management, edited by the Tax Bureau of the Ministry of Home Affairs (1997, Local Finance Association) " "Toru Hashimoto (ed.), "The Logic of the Tax System Supporting the 21st Century 7: Theories and Issues of Local Taxes" (2001, Tax Accounting Association)"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

地方税の一つとして課せられていた税。1988年（昭和63）に廃止された。本税は大正年間に地方税として花代等に課税されたことに始まる。一時国税とされたこともあったが、1947年（昭和22）に遊興税の名称でふたたび地方税に還元され、48年に遊興飲食税と改称された。50年の地方税制の改正時に遊興飲食税は道府県税となり、61年の地方税制の改正によって、本税の性格をより的確に表現させるという趣旨から、その名称は料理飲食等消費税（略称、料飲税）に改められた。

　料飲税は、料理店、貸席、カフェー、バー、飲食店、喫茶店、旅館その他これらに類する場所における遊興、飲食および宿泊、その他の利用行為に対して課税する税であった。この税は、その税源が都市的形態をなす地域に集中するきらいがあるとされながら、一方地方税に要求される応益性の利点を備えているとして発展してきた。

　料飲税は1988年（昭和63）の消費税の導入を中心とする抜本的税制改革に伴い、税率を引き下げ、免税点の大幅な引き上げや簡素化を図ったうえで、特別地方消費税の名称で存続することになった。さらに97年（平成9）に、国税の消費税が4％に引き上げられたのに伴い、都道府県税として地方消費税が創設され、料飲税の流れをくむ特別地方消費税は廃止された（実施は2000年4月）。

　地方消費税の税率は国税消費税額の25％とされ、これによって消費税（地方消費税を含めて）の税率は合計で5％となった。地方消費税の課税は当分の間、国が行うものとされ、国に納付された地方消費税の清算は、「各都道府県ごとの消費に相当する額」に応じて配分されることになった。

［中野博明］

『自治省税務局編『地方税の現状とその運営の実態』(1997・地方財務協会）』▽『橋本徹編著『21世紀を支える税制の論理7　地方税の理論と課題』（2001・税務経理協会）』

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