年収103万円の壁

年末に向けて税制改正の議論が本格化してきました。
その中で大きな焦点となっているのは、「年収103万円の壁」。

年収が103万円を超えると、超えた本人に対して所得税等がかかるようになるのですが、それ以上に影響が大きいのは、年収103万円を超える配偶者や扶養親族を持つ（税率の高い）世帯主です。つまり、世帯主が配偶者控除や扶養控除といった税制上の恩典を利用できなくなることによって、結果的に税負担が増えるという点にあります。

加えて税金以外にも、受益と負担が一致しないという意味で社会保険料も「第2の税」という性格を帯びています。

103万円の壁、106万円の壁、130万円の壁…現状の制度は極めて複雑で、国民にとって非常に分かりにくいものとなっています。複雑化した制度を簡素化し、税金と社会保障を一体化した国民にとって分かり易い仕組みづくりが必要だと考えます。

【English】
The ’1.03 Million Yen Income Threshold’ in Japan refers to one of the tax measures aimed at providing support through tax deductions for dependents, such as spouses or family members.

If a part-time or temporary worker’s annual income remains at or below 1.03 million yen, she or he is exempt from paying income tax. This exemption results from combining the salary income deduction (550,000 yen) and the basic exemption (480,000 yen).

However, if the income exceeds 1.03 million yen, the individual may have to pay income tax. In addition, this could have an impact on the main earner in the household, as some deductions for dependents might no longer apply. As a result, the overall tax burden for the household would increase.

In short, keeping income under 1.03 million yen can provide significant tax benefits for the main earner in the household. If the individual’s income goes over this limit, it’s important to think about not just their own taxes, but also the possible increase in the household’s total tax bill.

In addition to the 1.03 million yen threshold, there are various other thresholds concerning taxes and social insurance premiums, which make the system complex. For example, social insurance premiums (especially health insurance) are, per se, similar to taxes for individuals.

I hope that a clearer structure will be created through discussions across different government departments that cover both taxes and social insurance premiums.

【英語表現】
▣ be exempt from 　  ～を免除される
Graduate students are exempt from taking introductory courses in the same field.

▣ have an impact on   ～に影響する（≒ affect)
Rising interest rates can have a significant impact on consumer spending.