일본 소비세 제도의 고찰－소비세율 10% 개정을 중심으로－

The rate of Japanese consumption tax is to be scheduled to increase from 8% to 10% at April 1st, 2017. In history of consumption taxation, we had 3% in 1989 when consumption taxation were introduced and we have single tax rate rule not multiple tax rate so far, except special measures. Now in face to 10% revision of consumption tax rate, we have opportunity to discuss regarding which rule the best is to us, whether we should use multiple tax rate rule or not, in consideration with regressive (counter progressive) to income by character of consumption tax. Some people maintain that invoicing rule should be introduced to Japanese taxation instead of current bookkeeping rule. In this study, I attempt to verify and consider two subjects. One is how the substantial tax burden ratio effects to each income class. This is because character of consumption tax has regressive to income. The other is what a rule we need in Japanese consumption taxation, our current rule (bookkeeping rule), some tax credit rule like in Canada, or invoicing rule like in EU. From the results of the surveys, the best way and usability to use single tax rate rule not multiple tax rate rule were illustrated. Further, the rationality of bookkeeping rule not invoicing rule was illustrated.