Supplementary Provisions, Article 18Measures upon Raising the Consumption Tax Rate
第十八条（消費税率の引上げに当たっての措置）
In raising the consumption tax rate, in order to implement it on the condition that the economic situation is improved, necessary measures are to be taken, including the implementation of comprehensive measures to bring about at an early date a desirable form of economic growth aiming at approximately 3 percent in nominal economic growth rate and approximately 2 percent in real economic growth rate on average from fiscal year 2011 to fiscal year 2020, with a view to escaping from a situation of persistently falling prices and revitalizing the economy.
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。
As flexible fiscal responses become possible through the implementation of fundamental tax reform, etc., measures aimed at the growth, etc. of the Japanese economy, such as allocating funds with priority to fields that contribute to the growth strategy and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of supply and demand in the Japanese economy, the impact on the economy of raising the consumption tax rate, 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、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。