障害者所有の自動車に対する地方税減免制度の研究

A Study on the System of Local Tax Reduction on Disabled People s Own Cars

Since the Registration Regulations of the Disabled became officially effective on Nov. 1st, 1988, there have been lots of improvement in the social recognition of disabled people. Besides, the state, local governments and private bodies have been taking and implementing a variety of measures that contribute to the human rights protection, rehabilitation and well-being of the disabled, for example, reducing taxes levied on cars, special consumption and income, providing disability allowances and discounting public service charges. As one of the supports to the disabled, local governments grant tax reduction on cars that disabled people purchase and own in accordance with related provisions of the Local Tax Law. By the way, the total amount of that reduction is now more and more increasing. There are an increasing number of cases that those provisions are abused to make local taxes reduced, damaging the principle of fair taxation and lowering the morale of most tax payers who are fair in paying local taxes. Amid recent higher demands for support to disabled people, there are cases that the provisions of the Local Tax Law which allow reduction in taxes levied on disabled people s own cars are unreasonably applied. This study conducted a nationwide survey on the current state of local tax reduction on disabled people s own cars. As a result, some problems, especially in relation to equity between beneficiaries from the reduction and post-management, were identified, including loose conditions for qualification for local tax reduction, excessive reduction, unclearly termed related provisions of the Local Tax law and failure to reflect in time related laws and regulations such as the Registration Regulations of the Disabled. To solve these problems, the study suggested the need to implement some measures like making more standardized provisions regarding local tax reduction on disabled people s own cars, ensuring equity between the tax payers through the application of different reduction rates, changing those tax payers perceptions of the reduction and supplementing post-management systems.