Next year's tax reform general rules formally decided Today, both parties December 12th 5:19

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Both the Liberal Democratic Party and Komeito will formally decide on a tax reform outline for the next fiscal year that includes unmarried single parents reducing their income tax in the same way as spouses and divorced parents.

The Liberal Democratic Party and Komei Party held a ruling party tax assembly on the 12th to finalize the contents of the tax reform outline for next year.

According to it, even for unmarried single parents, like a single parent who died or divorced from a spouse, he reduced income tax and resident tax for households with an annual income of 5 million yen or less. "Deduction" is applied.

In order to promote the introduction of the next-generation communication standard 5G, if the mobile phone company that develops the base station is certified by the government review, 15% of the investment will be paid from corporate tax for the next two years. Incorporation of either deduction or reduction of corporate tax by increasing the amount that can be treated as a loss to 30% per year is included.

In addition, in order to create an environment in which the company's internal reserves can be used for investment, it has not been listed for less than 10 years since its establishment in the next two years. If the company invests more than 100 million yen, 25% of the investment will be deducted from taxable income.

The Liberal Democratic Party and the Komeito Party will meet with the tax investigation chairman and the political investigation chairman on the 12th to formally determine the tax reform outline for next year.