On the Financial Income Tax System in Japan from the Viewpoint of the Neutrality of Taxation.

1.我们通过模拟证明了，在日本现行的金融所得税制度中，由于资本损失没有与利息收入相抵消，所以股权收入的实际税率高于利息收入。2.我们必须考虑到，由于法人税，股权收入的法定税率也高于利息收入。3.我们从理论上证明了，投资者的投资组合是一种投资组合，而不是一种投资组合。本文认为，我国现行的财政所得税制，对财政净收入实行单一税率，对财政收入实行双重征税，对财政收入实行双重征税，即使日本现行的金融所得税制度进行改革。

1.We showed it by a simulation that the effective tax rate of equity income was higher in the current financial income tax system in Japan than that of interest income because capital loss was not offset against interest income.2.We have to consider it that the statutory tax rate of equity income is also higher than that of interest income because of corporate tax.3.We showed it theoretically that portfolio of investors was distorted and their welfare was decreased by above 1 and 2 in the current financial income tax system.4.We propose it that the current tax system should be replaced by a new system which taxes net aggregate financial income by a single rate.5.The new tax system should be based on dual income tax instead of aggregate income tax.6.The integration method of corporation tax and individual tax should be inquired even if the current financial income tax system in Japan would be reformed.