第1章 過去のデフォルトに学ぶ2011年08月11日 21時02分

国レベルのデフォルト(債務不履行)を、歴史を遡って検証してみよう

国レベルのデフォルト(債務不履行)を、歴史を遡って検証してみよう。日本においてもデフォルトは、それほど珍しいことではなかった。

永仁の徳政令

 

最初の例は、永仁の徳政令と言われているものだ。1297年(永仁5年)に鎌倉幕府の9代執権・北条貞時が発令した日本で最初の徳政令とされている。正確な条文は不明だが、「御家人から買い取った土地は無償で返還すること」が主だった内容だった。これは幕府の基盤である御家人体制の維持に力点があったと理解されている。土地を巻き上げられた人たちの中には、御家人もいて、多くの反発を招いてしまった。そして有力御家人をはじめ民衆の心は幕府から離れていくことになった。

太平洋戦争直後

 

最近では、太平洋戦争直後の昭和21年に預金封鎖、新円切り替えが行われている。当時の日本では敗戦処理として多額の財政支出が行われたなどの結果、戦前に比べて200倍のインフレとなっていた。このため日本政府は、昭和21年2月に金融緊急措置令、日本銀行券預入令、および臨時財産調査令の3つの法令を発行した。そして5円以上の日本銀行券を強制的に預金させ、既にある預金と一緒に封鎖した。預金を下ろす場合には新円で、毎月、世帯主が300円、家族が100円だけだった。そして、古い紙幣は3月から使えなくしてしまった。これが新円切り替えだ。

その際どのような課税が行われたのか。当時、以下のような課税が行われた。

 

●富裕税 : 資産の集中を防ぐために財産に課税。

500万以下:非課税

500万円超:0.5%

1000万円超:1%

2000万円超:2%

5000万円超:3%

●非戦災者特別税 : 戦災者と非戦災者がいるのは不公平ということから、家屋を借りている非戦災者に対して、家賃の3ヶ月分、家屋を所有している者に対しては6か月分を課税した。

●戦時補償特別税 : 戦時中に発生した民間企業の政府に対する未払い代金の請求権に、100%の課税を行った。実質の踏み倒しだ。

●取引税 : 取引額に対して、1%を課税。現在の消費税だ。

●財産税 : 一定の金額を超える金額に対して、25%(1500万円超には、90%超)課税した。ほぼ富裕層の資産は没収である。

●再評価税 : 戦後のインフレによって価値が増大した資産を再評価して、6%の課税を行った。

『資産疎開』 太田晴雄 実業之日本社 より引用

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