. 1. 2. 3. 3-1 3-2 3-3 3-4. 1. 2. 3. 4.. 1. 2. 3. 4.. 1. 2. 3.FORTRAN -1-
1 2002 2 2002-2- 2002 690 10% 1% 37% 1 2
20% -3-
1. 2. 3. 4. -4-
2002 1 24 1949 5 9 5 74% 50% -5-
1. 1 16 23 1 2001 25 1992 3 3 1992 P.85-6-
1992 4 2001 1 384.2 5 2. 2001 2001 1 2000 1 4 5-7-
2001 2 2 2001 6 2001 2 2000 3. 6 2001 P.44-8-
3-1 1987 3 3 2002 3 3 2002 3 6% 8% 2002-9-
7 8 8 3-2 9 1000 3-3 7 2002 P.121 82000 6446 5356 www.mhlw.go.jp/toukei/itiran/roukei/shihyou/3.html 9-10-
65 10 2001 11 3-4, 10 2000 11 2001 P.121-11-
12 13 12 2001 13-12-
1. 1979 1979 Pechman 1959 personal exemption 14 Bittker 1967 14 J.A.Pechman, 1959 P.267-13-
1 15 Bittker 1967 1979 60% 16 1979 2. Pechman 1985 Pechman 1985 1980 20 15 B.I.Bittker, 1967 P.929 16 1979 P. 52-14-
3 2 4 8 17 3 1980 1975 Pechman 1985 1980 18 1968 1985 1966 1985 1966 1985 19 1985 20 17 1 2 3 1 2 18 Pechman 1985 P.4 5 19 Pechman 1985 P.9 10 20 1984 14-15-
1986 1984 4 3. Tax Reform for Fairnes,Simplicty,and Economic Growth 11% 50 14 5 4 Pure flat tax Modified flat tax -16-
21 Consumed Income Tax Value Added Tax 4 4 Economic Income AGI 5 21-17-
1/3 22 3. 2001 4. 2001 1980 1997 2 22 Standard Deduction Itemized Deductions -18-
2 6 SNA 6 23 3 2025 21 15.6% 2000 23-19-
24 3 2001 P.9 4 1994 24 2000 21 2000.10-20-
4 2001 P.116 1989 10 1990 3 2025 42.2-21-
25 15.8% 2001 26 2001 3 1 2 3 8 2001 1979 Pechman 1985 2001 25 21 2000.10 26 2001,P.119-22-
2001-23-
1. 7 1. 2. 3. 4. 7 20 65-24-
83 2 17 17 27 27-25-
400 5% 15% 7 2. 2000 5 1 2000 5 5-26-
1.74 0.99 0.45 0.11 616 697 0.44 0.50 0.43 1.63 20% 400 5% 15% 5-27-
3. 2000 1 2000 6 7 6 24 1 25 30 0.18 20 30 40 50 61 65 65 61 65 60-28-
65 6 4. 3. 1930 1935 1940 1945 1950 1955-29-
1960 7 1 2000 2% 28 60 61 61 67 67 2 7 8 1930 1945 1960 2001 7 28 2% 1999-30-
8 7 8 1. 1930 1960 1945 3 4 8 8 1945 1950 35 45 1960 105 41 2000-31-
8 9 1930 9 71 1930 71 10 1945 10 9 61 62 11 1960 11 1960 58 12 29 2958 796.93 3.392 350.64 508.64 37.13 36.30-32-
9 1930 10 1945-33-
11 1960 12 % 37 30 20 15 10 5 0 330 400 900 1800-34-
190 1/2 1 P.7 2000 1.74 0.99 0.45 0.43 1.63 24 1.00 25 30 0.18 65 0.54 36 40 0.34 41 45 0.55 46 50 0.36 8 P.32-35-
-36-
1999. Bittker,B.I A Comprehensive Tax Base as a Goal of Income Tax Reform, Harvard Law Review,Vol.80,No5. 1987. 1992. Goode,R. The Individual Income Tax Washington,D.C,The Brookings Institution,1976. 2001 Japan Research Review Vol.11,No.2. 1987. 1998. 2001. 1982. 1989. 2001. 1995. 2002. 2001 PHP. 2001. 2002 :. 12. 1979. 1984. 1986. Joel Slemrod1997, Deconstructing the Income Tax American Economic -37-
Review May, 1997. Joel Slemrod and Shlomo Yitzhaki On Choosing A Flat-rate income tax system National Tax Journal Vol.36.No1. 1988. 1990. 1973. 1986. 2001 PHP. 2001 624. 2000 Vol.15.No.4. 2001 June,2001. 1994. 2002. Pechman,J.A. 1959, What Would a Comprehensive Individual Income Tax Yield? U.S, Congress, Committee on Ways and Means, Tax Revision Compendium, Compendium of Papers on Broadening the Tax Base. Washington,D.C;GPO,1959. Pechman,J.A. 1957, Erosionof the Individual Income Tax, National Tax Journal, March 1957. Pechman, J.A. 1977 Comprehensive Income Taxation Washington, D.C; The Brookings Institution. Pechman, J.A. 1985 Who Paid The Taxes, 1968-85? Brookings Institution. Pechman,J.A1988. Robert E.HallAlvin Rabushka, 1995 The Flat Tax second edition Hoover Institution Press. -38-
Simons,H. Personal Income TaxationChicago; The University of Chicago Press 1937. 2000. 1990. -39-
1. FORTRAN 3 2000 5 1 2000 5 2000 1 1 2000 60 60 61 2 1930 1935 1940 1945 1950 1955 1960 7 60 61 61-40-
67 2 1994 60 1 65 13 15 13 1941 16 4 1 14 1941 16 4 2 19494 1 15 1949 24 4 2 19534 1 1945 60 63 63 65 65-41-
1 1999 11 25 1954 28 4 2 1958 33 2 2 16 1953 28 4 2 19614 1 17 1961 36 4 2 2 17 65 65 3 1946 S.21 4 1 1,676 1.875 1.032-42-
1961 S.36 4 1 20 60 40 1962 S.16 4 2 4 18 3-43-
4 5 1-44-
1999 11 5% 3 15 4 3 15 4 5 2003 15 2003-45-
5 2. -46-
2000 2% 2000 5 1 27 32 28 27 4/5 32 1/5 29 27 3/5 32 2/5 1 1960 1990 30 1991 31 2001 2% 1960 3.FORTRAN FORTRAN -47-
-48-
-49-
-50-