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厚生労働省は10月30日、来年度の税制改正要望を政府税制調査会(税調)に提出した。要望では、8月に公表した要望事項から、1984年から盛り込んできた「医療法人に係る法人税率の軽減措置の創設」など8項目が削除されている。

　税制改正要望では、8月に公表した要望事項から、▽医療法人に係る法人税率の軽減措置の創設▽後期高齢者医療制度および介護保険制度の保険料に係る社会保険料控除の適用に関する特例措置の創設▽介護費用に係る所得控除制度の創設▽特別試験研究に係る税額控除制度の拡充-など8項目が削除された。
　一方、「新規要望事項」として挙げられたのは、▽たばこ税の税率引き上げ▽肝機能障害を身体障害に含めることに伴う税制優遇措置の拡充▽子ども手当に係る非課税および差し押さえ禁止措置の創設▽児童扶養手当に係る非課税および差し押さえ禁止措置の拡充▽「求職者支援制度」に係る非課税および差し押さえ禁止措置の創設▽雇用保険法の改正に伴う税制上の所要の措置-の6項目。
　たばこ税については、喫煙率低減のため、たばこ税と地方たばこ税の税率を引き上げる方針。
　肝機能障害の税制優遇措置では、身体障害者手帳の交付対象となる身体障害に「肝臓の機能の障害」を追加することに伴い、所得税などの税制優遇措置の対象を拡充する。
　このほか、「その他の要望事項」として、▽医業継続に係る相続税・贈与税の納税猶予などの特例措置の創設▽社会保険診療報酬に係る非課税措置の存続▽医療法人の社会保険診療以外の部分に係る軽減措置の存続-などが挙げられている。

　10月20日の税調では既に、生活保護制度で復活する母子加算の非課税および差し押さえ禁止措置の拡充と、新型インフルエンザ予防接種による健康被害の救済等に関する特別措置法案に伴う非課税および差し押さえ禁止措置の創設の2点が承認されている

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