1987年9月,日本临时国会通过的“税制改革提案”扩大了工资收入者的减税额,废除了“小额存款免税优惠制”。但继续保留对65岁以上老人、母子家庭以及身残者的非课税措施。此外,对于利息所得以及视为利息所得的收入一律按20%的税率源泉分离课征。这一基于前首相中曾根“税制改革基本计划”并经自民党税收调查委员会修订的税制改革,曾因在野党强烈反对开征增值税而陷于困境。尽管自民党在国会中占有大多数席位,但中曾根的税改建议大部分还是被搁置了下来,最后取而代之的是对个人所得税的局部修订。可以说,这次修订是“税制改革基本计划”的一个组成部分。然而,日本税制改革的现状和发展趋向已因该计划的搁 In September 1987, the “tax reform proposal” adopted by the provisional parliament in Japan expanded the tax relief for wage earners and abolished the “small deposit duty-free concession system.” However, non-tax measures for the elderly over 65, mother-and-child families and the disabled will continue to be retained. In addition, all taxes on interest income and on income from interest are segregated on a 20% tax basis. The tax reform, based on the former Prime Minister Nakasone’s “basic tax reform plan” and revised by the LDP Tax Investigation Board, was struggling because opposition parties strongly opposed the introduction of value-added tax. Although the Liberal Democratic Party holds the majority in Congress, most of Nakasone’s proposed tax reform was shelved, ending with a partial revision of the personal income tax. It can be said that this revision is an integral part of the “basic plan for tax reform.” However, the status quo and development trend of Japan’s tax reform have been shelved by the plan