保育料を経費に!訴訟 Lawsuit to Recognize Childcare Fees as a Necessary Business Expense

働く親は、就労時間を確保するために子どもを保育園に預けます。仕事をするために支払ったのですから、その保育料は必要経費に該当するはずです。けれど、現在の課税実務では、育児は収入を得ることと切り離された「家庭内の消費」であるとして、保育料は必要経費に当たらないとされています。共働きが一般化し、働き方の多様化が進み、国を挙げた少子化対策が叫ばれる今、保育料も必要経費として認定されることを求める訴訟です。 Working parents entrust their children to daycare centers to secure sufficient working hours. Since these fees are paid to enable them to work, they should qualify as necessary expenses. However, under current tax practices, childcare fees are not recognized as necessary expenses because they are treated as a “household expense” separate from earning income. With dual-income households becoming the norm, the diversification of work styles, and the national call for addressing the declining birthrate, this lawsuit seeks to have childcare fees officially recognized as necessary expenses.
第1回期日報告
1st Periodic Report
2025/6/5 15:50
本日(2025年6月5日)午前10時30分より、東京地方裁判所703号法廷にて、本件の第1回口頭弁論が開かれました。
法廷では、原告側が訴状(要約版)を、被告国が答弁書をそれぞれ陳述しました。
その後、原告の松村さん、倉持さん、そして代理人の戸田弁護士がそれぞれ意見陳述・訴状陳述を行いました。
当日のスピーチの内容については、以下よりご覧いただけます。
(※リンク:松村さん、倉持さん、戸田弁護士)
裁判所は、被告・国に対して、次回期日までに反論書面を提出するよう指示し、その期限は7月31日とされました。
期日後には、期日報告会を開催し、裁判の概要や今後の見通しについての解説を行いました。いずれも多くの方にご参加いただき活発な議論が交わされました。
次回期日は【9月2日午後13時30分】より、引き続き東京地方裁判所703号法廷で行われます。
ぜひ次回もご傍聴・ご参加いただければ幸いです。引き続き、皆さまのご支援をよろしくお願い申し上げます。
▲裁判所前で原告・弁護団と
▲期日報告会に参加した皆さんと
The first oral argument for this case was held today (June 5, 2025) at 10:30 a.m. in Courtroom 703 of the Tokyo District Court.
In court, the plaintiffs presented a summary of their complaint , and the defendants presented their answer .
Afterwards, the plaintiffs, Mr. Matsumura and Mr. Kuramochi, and their attorney, Mr. Toda, each made statements of opinion and presented their complaint.
Please see below for details of the speeches given on the day.
(※Link: Mr. Matsumura , Mr. Kuramochi , Attorney Toda )
The court instructed the defendant/government to submit a written rebuttal by the next hearing, which is set for July 31.
After the hearing, we held a hearing report session to provide an overview of the trial and future prospects. Many people attended both sessions and lively discussions were held.
The next hearing will be held on September 2nd at 1:30 pm in Courtroom 703 of the Tokyo District Court.
We hope you will attend and participate in our next meeting as well. Thank you for your continued support.
▲With the plaintiffs and their lawyers in front of the court
▲With everyone who participated in the deadline report meeting
提訴会見レポートが掲載されました
The lawsuit conference report has been published
2025/2/27 16:00
2月25日に行った提訴会見について、CALL4が提訴会見レポートを作成してくださり、本日掲載されました。
ぜひご覧ください。
提訴会見レポート「保育料を経費に!訴訟」- 2025年2月25日@司法記者クラブ
CALL4 prepared a report on the lawsuit press conference held on February 25th, which was published today.
Please take a look.
【提訴ご報告】保険料を経費に!訴訟
[Lawsuit Report] Insurance premiums as expenses! Lawsuit
2025/2/26 11:50
「保育料を経費に!訴訟」をご支援いただき、ご支援ありがとうございます。
今週2/25(火)「保育料を経費に!訴訟」を東京地裁に提訴したことをご報告いたします。
同日14時より司法記者クラブにて会見を行いました。
会見では江夏弁護士、戸田弁護士より訴訟の概要や本訴訟の法的意義についてご説明しました。
戸田弁護士は、今回の訴訟は、必要経費とは何か家事費とは何かを問いなおす「法的な意義」を持つことを強調しました。
必要経費は業務に直接つながるものだけという(税務署が現在採用している)定義は、必要経費を狭く捉えすぎなのではないかと指摘しました。
そもそも、高裁では事業と必ずしも「直接」関係がある支出でなくても、関連性があれば直接経費必要経費に認められるという判決がでています。
それなのに関わらず、税務署は変わらず直接性にこだわり、今も保育料をあくまでも家事費と運用上捉えています。
そもそも保育料を家事費、つまり、「個人の消費生活上の支出」とする運用は男性が外で稼ぎ、女性が無償で家事や育児を担う仮定モデルにも支えられています。
現在日本では共働きが7割に到達しています。
税務署の保育料を必要経費ではなく家事費という捉え方は、多様な働き方と保育のバランスをまもるためにも是正すべきです。
そのため、保育料が必要経費に当たることと同時に、家事費には当たらないとはっきりさせることが重要です。
会見には原告の一人である倉持さんも出席しました。倉持さんは、「子育ては大変だけど楽しい。だからこそ他の人々もチャレンジできるきっかけになりたかった。」と、おっしゃっていました。
司法を通じて、「必要経費」「家事費」の解釈に決着がつくことで保育料が経費で控除される社会を目指します。
引き続きご支援のほど、よろしくお願いいたします。
Thank you for your support of the "Make Childcare Fees an Expense! Lawsuit" campaign.
We are pleased to announce that this week on Tuesday, February 25th, we have filed a lawsuit in the Tokyo District Court entitled "Turn Childcare Fees into an Expense!"
A press conference was held at the Judicial Press Club at 2:00 p.m. on the same day.
At the press conference, attorneysEnatsu and Toda explained the details of the lawsuit and its legal significance.
Attorney Toda emphasized that this lawsuit has "legal significance" in that it raises new questions about what constitutes as necessary expenses and what constitutes as household expenses.
He also pointed out that the definition currently adopted by the tax office, which states that necessary expenses are only those directly related to business operations, is an overly narrow interpretation of necessary expenses.
In the first place, the High Court has ruled that even if an expenditure is not directly related to the business, it can be recognized as a necessary direct expense if there is a connection.
Despite this, the tax office still requires for a direct connection between business and expenses for it to be deemed as necessary expenses and therefore, still treats childcare fees as merely a household expense.
The attorneys also noted that another reason for the tax office not changing their decision in viewing the treatment of childcare fees as household expenses, or personal consumer expenditure, is due to the still ingrained misogynistic belief that men earn money outside the home and women take on the housework and childcare duties unpaid.
Yet, currently in Japan, 70% of households have dual incomes.
The tax office's view of childcare fees as household expenses rather than necessary expenses should be corrected in order to maintain a balance between diverse working styles and childcare.
Therefore, it is important to clarify that childcare fees are necessary expenses and not household expenses.
One of the plaintiffs, Mr. Kuramochi, also attended the press conference. He mentioned, "Raising children is hard, but fun. That's why I wanted to be an opportunity for other people to take on the challenge."
Through the judicial system, we aim to settle the interpretation of "necessary expenses" and "household expenses" so that childcare fees can be deducted as expenses.
We appreciate your continued support.
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1-3 of 3 cases
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2025. 2. 27