MLIT weighs BBC reflagging and tonnage tax for Japanese shipowners　国交省、BBCによる日本籍化と日本船主への税制拡大を検討

BBC charters to Greek and European operators have the reverse lessor-lessee relationship to the proposed charter-in scheme, raising questions over the tax treatment of overseas chartering businesses

ギリシャ・欧州向けBBCは貸借関係が逆、海外貸船事業への税制適用が焦点

Japan’s Ministry of Land, Infrastructure, Transport and Tourism (MLIT), through its Maritime Bureau, presented proposals in early October at the first meeting of the Expert Committee on the Review of Systems and Taxation Related to International Shipping, held in Tokyo, for a new scheme to reflag foreign-flagged vessels to Japan through bareboat charter contracts (BBCs) and to extend the tonnage tax system to Japanese shipowners.

The ministry is considering a mechanism under which foreign-flagged vessels owned by overseas special purpose companies (SPCs) of Japanese shipowners and shipping operators could be reflagged to Japan without transferring ownership.

■ The full article covers the following topics (approximately 2,000 Japanese characters)

→ Reflagging foreign-flagged vessels to Japan without transferring ownership: how would MLIT’s proposed BBC scheme work?

→ BBC charters to Greek and European operators have the reverse lessor-lessee structure. What implications could this have for Japanese shipowners’ existing contracts?

→ Extending the tonnage tax system to Japanese shipowners: its application to overseas chartering income remains unclear.

→ Reviewing the target of securing 450 Japanese-flagged vessels: how many ships would be needed under a new calculation based on Japan’s entire import cargo volume?

→ The proposed scheme has drawn both support and opposition. How can Japan reconcile the need to secure Japanese seafarers with strengthening the international competitiveness of its shipowners?

(Please read the full article in the paid edition, available in English and Japanese. The Japanese-language article appears after the English version.)

国交省、BBCによる日本籍化と日本船主への税制拡大を検討

ギリシャ・欧州向けBBCは貸借関係が逆、海外貸船事業への税制適用が焦点

　国土交通省海事局は10月上旬、東京都内で開催した第1回「外航海運に関する制度及び税制の見直しに係る有識者検討会」で、裸用船契約（BBC）によって外国籍船を日本籍化する新制度と、日本船主へのトン数標準税制の適用拡大を提示した。

日本船主や邦船オペレーターの海外特別目的会社（SPC）が保有する外国籍船について、所有権を移転せずに日本籍化する仕組みを検討する。

■記事本文では以下の内容を読むことができます（記事全文約2,000文字）

→ 外国籍船の所有権を移さず日本籍化へ。国交省が検討するBBC新制度の仕組みとは。

→ ギリシャ・欧州向けBBCは貸借関係が逆。日本船主の既存契約にどんな影響があるのか。

→ トン数標準税制を日本船主にも拡大へ。海外向け貸船収益への適用は依然不透明。

→ 日本籍船450隻の確保目標を見直しへ。輸入貨物全量を想定した新たな必要隻数とは。

→ 制度導入には賛否も。日本人船員の確保と船主の国際競争力強化をどう両立するのか。

（続きは英語と日本語で書かれた有料版の本文でお読みください。日本語の記事は英文記事に続いて掲載されています）