일본 저출산 극복 세제의 시사점을 통한 우리나라 세제 개편방안 연구

The low total fertility rate(FTR) is the result of a combination of various factors such as socio-economic factors and cultural and value aspects along with demographic factors. In the case of Korea, a whopping 380 trillion won is invested from 2006 to 2023, but there is no visible effect, such as a continuous decline in the FTR. Therefore, to increase the FTR, comprehensive measures should be established using various policy tools such as employment, housing, childcare, education, and tax systems. As considered in this paper, the following are the tax systems being introduced or actively discussed in Japan to overcome low FTR, which our country could consider benchmarking. First, in order to raise funds for basic conditions for employment, housing, and parenting, which are the biggest factors in Korea’s ultra-low FTR, support for marriage and childcare, education and housing acquisition funds should be provided continuously, as in Japan. For us, the marriage and childbirth gift tax deduction introduced in 2024 should be increased from a combined limit of 100 million won to 100 million won for each marriage and childbirth separately. Second, it is necessary to consider the introduction of Japan’s inheritance settlement tax system, which can be used at the option of children and grandchildren over the age of 18 from parents or grandparents over the age of 60. This system does not impose gift tax on gifts up to 25 million yen. If the gift amount exceeds 25 million yen, a gift tax is levied on the excess at a reduced tax rate of 20%, and the gift tax is deducted from the inheritance tax at the time of inheritance, and if the inheritance tax amount is smaller, the difference is refunded. By utilizing this system, it is possible to secure marriage funds early and stimulate economic revitalization through increased consumption. Third, it is necessary to introduce a specific support deduction system. This was designed to alleviate the tax burden on households with college-aged children, considering their high educational expenses. It applies to dependent relatives aged 19 to 22, regardless of whether they are currently enrolled in school. In particular, as many of our young people are unable to become financially independent due to university enrollment, military service, or job searching, the age limit for dependent children eligible for basic deductions should not be restricted to under 20 years. Instead, it should be adjusted to around 30 years old if they are unemployed. Fourth, Personal deductions such as spouse deductions are deducted from taxable income to exclude income corresponding to the minimum cost of living of taxpayers from taxation, and can be an incentive to marry if properly utilized. Unlike Korea, where 1.5 million won is uniformly paid, Japan’s spouse deduction is paid differentially according to the total income of the taxpayer who receives the deduction, and the total income of the spouse subject to deduction, which is the requirement for application, is more than four times higher than that of Korea, and is close to twice as high even if there is only a salary. Even if the spouse’s annual total income exceeds a certain amount and the spouse’s special deduction is not received, the spouse’s special deduction may be received according to the taxpayer’s own total income. Therefore, It is necessary to devise a plan to gradually raise the spouse’s deduction amount and gradually increase the annual income of the spouse subject to the deduction, which is a requirement. Fifth, in our case, it is necessary to implement an additional 5% tax credit on increased salary payments for all companies large corporations, mid-sized enterprises, and small businesses - to actively support the balance between childcare and work, as well as promote women’s activities. Sixth, The N-division/N-multiplication method is a system introduced in France in 1946 as a post-war measure to address low FTR, and it is known to have had a certain effect in increasing FTR. In France, the N-division/N-multiplication method takes into account the number of household members：adults count as one unit each, the first two children as 0.5 units each, and any additional children as one unit each. It creates a significant tax benefit for larger families, making it advantageous to have more children. For married couples with many children, significant tax relief is provided, and a reduction limit is set to adjust this. In our case, it is necessary to consider improving the system to the French-style N-division/N-multiplication method (family quotient system), which has a strong incentive effect on childbirth. Seventh, Korea needs to introduce a system to reduce local taxes by expanding from facility-oriented support such as daycare centers to certain fixed assets, real estate, and facilities provided for children and childcare-related projects like Japan. Eighth, it is necessary to evaluate the funds used for birth encouragement policies so far and to identify the specific budget required for future low birth rate measures. A national consensus on how to raise these funds should be reached.