第十九条（地方消費税率の引上げに当たっての措置）
Supplementary Provisions, Article 19Measures upon Raising the Local Consumption Tax Rate
Since the raising of the local consumption tax rate is to be implemented on the condition that the economic situation is improved, in raising it, comprehensive policies to bring about at an early stage a desirable form of economic growth aiming at nominal economic growth of around three percent and real economic growth of around two percent on average from fiscal year 2011 through fiscal year 2020, with a view to escaping from the situation in which prices continue to fall and to revitalizing the economy, and other necessary measures are to be taken.
地方消費税率の引上げに当たっては、経済状況を好転させることを条件として実施するため、物価が持続的に下落する状況からの脱却及び経済の活性化に向けて、平成二十三年度から令和二年度までの平均において名目の経済成長率で三パーセント程度かつ実質の経済成長率で二パーセント程度を目指した望ましい経済成長の在り方に早期に近づけるための総合的な施策の実施その他の必要な措置を講ずる。
Through the implementation of a drastic reform of the tax system, etc., under circumstances in which flexible responses by fiscal means become possible, measures toward the growth, etc. of the Japanese economy, such as concentrating funds in fields that contribute to growth strategies and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of demand and supply in the Japanese economy, the impact of raising the local consumption tax rate on the economy, and so on.
税制の抜本的な改革の実施等により、財政による機動的対応が可能となる中で、我が国経済の需要と供給の状況、地方消費税率の引上げによる経済への影響等を踏まえ、成長戦略並びに事前防災及び減災等に資する分野に資金を重点的に配分することなど、我が国経済の成長等に向けた施策を検討する。