7H#ú >+&Ò&ïI 9 P*( b3ñ Â ö c ] G r [9× r W S b ?>+ · ° K S b @ &Ò&ï"I 9 P*( b4:#Ý"g # b3ñ Â ì'¼ _6õ M 2 >& ¹ B22 º 2 '¨ ...

*

1

tax expenditure

1)

OECD

provisions of tax law regulation or practice that reduce

or defer revenues for a comparatively narrow population of taxpayers relative to benchmark tax2) OECD 3)

Congressional Budget and Impoundment Control Act of 1974 tax expenditures

special exclusion exemption

deduction special credit preferential rate

* 1985 2012 4

1) OECD 2010

Tyson 2014, p.3

UFJ 2016

2) OECD 2010, p.12 OECD Anderson 2008

normal tax baseline reference tax law baseline2008, 15 16

3) 2012 OECD UFJ 2016

－ 57 －

No.55 2017.3

deferral revenue losses Section 3 3

32 26 4)

5)

6)

2010 645

7)

2009 12 22

8

2010 645

13 86

2015 1

2011 14 4 2011 16

4) 23 29

5) 2014 2011 8540 25 2009

2009 4 1 30 2 35 4 40 9 455 50 3 5

6) 20047) 2008

－ 58 －

6

good governance 8)

Kopits and

Craig 1998

openness 1

1 9)

2

3

4

5

2

11946 21 15 10)

1957 11) 1960

2009

1960 8

1980 2 1998 2

2003 7

8) Edwards 2002 p.52

Hood 2001 pp.700 701

9) IMF 1998 4The Code of Good Practices in Fiscal Transparency

IMF 2001 p.6 OECDBest Practices for Budget Transparency OECD 2002

good governance p.7p.7

10) 13 5211) 2015 61

26 1957

－ 59 －

No.55 2017.3

12)

13)

2001 14)

2004 15)

22009 9 2008 3

169

5

2009 3 171

4

16)

3

2009 22

2009 12

12) 2009

20122

2016

13)

14) 1726 30 2 600 2 500

15) 17

16) 169 4 12 2008 4 8

－ 60 －

17)

241 286

2010 4

201018)

2010 3

1 3

19)

2010 647

3 2 2010

17)

3

36 1

2

3

18)

19)

2 12 1

1

－ 61 －

No.55 2017.3

647 20)

2015 6

5 1

2013 3 183 2011

2016 4

2010 13 323

3 7 8

2005 12 16 4

5

5

2010 5 28

20) 3 1

－ 62 －

3

5 1

2010 10

6 2011

2002 2014

2015

524

e Tax

201021)

2012 12 2014

6 322)

3

1

21)

22) 3 1 2

310 8 10

－ 63 －

No.55 2017.3

1 1

22 2009

12 22

241 286

22 4 p 9

2014 4 1 385 322

151 40 116 23

27 17 26 43

5 2015 2

2014 4 1 81 13 68 27

21 11 10 6 6

2015 5

23) 1

2 2011 88 2013

2016 88

23)

1

－ 64 －

表１　租特透明化法の適用実態調査対象の法人関係租特一覧（2015 年度）

－ 65 －

No.55 2017.3

－ 66 －

2

24)

25)

2

2 2014

2012 1 6

2014 2 1 2012 2 126) 2016

2 20

24)

2 1 7 2 1125)

26) 2014 2011 14 7004 600 9 049

表２　租税特別措置の項目数・減収額等の推移 (単位：億円）

－ 67 －

No.55 2017.3

2016 34 380

1 000

2

27)

27) GAO, 2012

－ 68 －

2010 6 2011 2016

2016 2015

105

12 11 4

20 19 0

44

61 75

5

1 128) 6

1729) 6

3

28)

29) 2010 5 6

－ 69 －

No.55 2017.3

30)

UFJ 2011

101

30) Caiumi 2011

表３　税制改正で創設等が決定された租税特別措置に係る政策評価

－ 70 －

2015 9

32015

231)

2015

2013 2014 62

95

2012 13

2012 2 591

3 494

2014 2015

2014 15

17 16

2014 4 1 20

48 18 31) 23 9 049 24 10 003

25 14 805 223 25 3 24 2

21 6

－ 71 －

No.55 2017.3

2010 14

30 11 9

2011

30 2011 12 10

20 6

4

32)

33) 1

2008 OECD 13

2008 134)

Office of Management and Budget OMB Analytical Perspectives

5

Office of Tax Analysis Department of the Treasury OTA

Government Performance and

Results Modernization Act GPRAMA

32) 2012, 96

33) OECD 201034) UFJ 2011 16 2011 2008

－ 72 －

GAO

GAO2012 35)

Department of Treasury Office of Tax

Analysis OTA Joint Committee on Taxation JCT Congressional Research

Service CRS

JCT2008

4

1

35) UFJ 2016 GAO tax expenditures

2010 15 700 850

表４　予算過程における歳出と租税特別措置の比較

－ 73 －

No.55 2017.3

2

3

36)

4 2001

37)

2 1

238) 10

10

36) 201137) 2008 201138)

20

IT

18171 16 15 2009 4 23

－ 74 －

5

6 2011 14

2011 2016

1

39)

2

3

39)

2014, 86

図　行政事業レビューの流れ

－ 75 －

No.55 2017.3

40)

OECD

41)

2

1

2

42)

43) OECD

40) UFJ 2016

41) GPRAMAGAO 2013

42)

43) 1990

2011

－ 76 －

2015 30 2

2015 20

2004

2009 No 72 1 12

2010

www mof go jp tax policy tax reform outline fy2010 explanation PDF 17 P645 687 pdf

2012

2010 11 12 13 14 15

2014 JRI Vol 14 No 14 73 91

2011

2011 CFO

104 105 157

2012 4

UFJ 2011

UFJ 2016

27

2011 Tax Transfers

103 125 134

2008 12

7 27

Anderson, Barry (2008) powerpoint presentation at the Asian Senior Budget Officials meeting, 10-11 January 2008,

Bangkok,Thailand,www.oecd.org/dataoecd/40/6/39944419.pdf.

Caiumi,Antonella(2011)“The Evaluation of the Effectiveness of Tax Expenditures – A Novel Approach: An

Application to the Regional Tax Incentives for Business Investments in Italy”, OECD Taxation Working

Papers,No.5.

Edwards, Meredith (2002) "Public Sector Governance – Future Issues for Australia", Australian Journal of Public

Administration, 61(2), pp.51-61.

Government Accountability Office(GAO)(2012),Tax Expenditures: Background and Evaluation Criteria and Questions,

GAO-13-167SP.

GAO (2013)’Managing For Results: Executive Branch Should More Fully Implement the GPRA Modernization Act

to Address Pressing Governance Challenges’, GAO-13-518.

Hood, Christopher (2001), "Transparency", in Paul Barry Clarke and Joe Foweraker (eds), Encyclopedia of

Democratic Thought, Routledge, pp.700-04.

International Monetary Fund(IMF) (2001), Manual on Fiscal Transparency.

－ 77 －

No.55 2017.3

Joint Committee on Taxation (JCT)(2008) “Reconsideration of Tax Expenditure Analysis”.

Kopits, George and Jon Craig (1998)"Transparency in Government Operations", IMF Occasional Paper No.158.

Organisation for Economic Co-Operation and Development(OECD) (2002), "Best Practice for Budget Transparency",

OECD Journal on Budgeting, 1(3), pp.7-14.

OECD(2010)"Tax Expenditures in OECD Countries".

Tyson, Justin(2014)“Reforming Tax Expenditures in Italy:What, Why, and How?”, IMF Working Paper, WP/14/6.

Villela,Luiz, Andrea Lemgruber, and Michael. Jorrat(2010),“Tax Expenditure Budgets: Concepts and Challenges for

Implementation”,IDB Working Paper Series, No.IDB-WP-131.

－ 78 －