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;