一for individual income taxation, from the perspective of correcting disparities and restoring the income redistribution function, to review the various deductions and the tax rate structure and raise the tax burden on high-income earners through adjustments to the top tax rate and to the upper limit of the salary income deduction and other means, and also to consider reducing the burden on low- and middle-income households with consideration for child-rearing and the like as part of comprehensive efforts that also cover the expenditure side, including consideration of a refundable tax credit (meaning a mechanism that appropriately combines benefits and tax credits, or any other mechanism equivalent thereto), and to further promote the integration of the taxation of financial income;

二for corporate taxation, from the perspective of ensuring international consistency and strengthening international competitiveness, to consider lowering the effective corporate tax rate together with broadening the taxable base (meaning the scope of what is to be the tax base; the same applies in item (v)), while paying attention to the actual burden on businesses including social insurance premiums;

三for consumption taxation, from the perspective of making it clear that the burden is reliably returned to the public, to consider the consumption tax rate on the premise that it is made clear in the budget and in the settlement of accounts that the full amount of the consumption tax is applied to the costs of institutionally established social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In doing so, to consider giving consideration to low-income earners by making comprehensive efforts, such as considering multiple tax rates, from a viewpoint that also covers the expenditure side;

四for the various automobile-related taxes, to comprehensively review the structure of the taxes and the structure of the tax rates, including the provisional tax rates (meaning the tax rates under special provisions based on the Act on Special Measures Concerning Taxation and the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), while simplifying them and taking into account the severe fiscal situation, their impact on the environment, and other factors, and to consider reducing the burden;

五for asset taxation, from the perspective of preventing disparities from becoming entrenched, responding to the progress of the socialization of support in old age, and other considerations, to review the taxable base, the tax rate structure, and other aspects of the inheritance tax and to consider making the burden appropriate;

六to improve convenience for taxpayers and ensure proper taxation, including preparing for the introduction of a taxpayer identification number system;

七for local taxation, from the perspective of promoting decentralization and of securing stable financial resources for the social security system across the national and local governments, to consider enhancing the local consumption tax and, by reviewing the structure of local corporate taxation, to advance the building of a local tax system with little uneven distribution of tax sources and with stable tax revenue;

八from the perspective of promoting low-carbon development, to promote the greening of the tax system as a whole (meaning reviews that contribute to reducing the burden on the environment).